Unionoftaxpayers.in — Tax, GST & Finance Insights

Calculator

Capital gains calculator

Estimate capital gains tax on listed equity and other assets. This is a deliberately limited estimate — read the assumptions below.

Asset type

For s.112A grandfathering only.

Result

Enter acquisition and transfer dates to begin.

Assumptions & scope

  • Listed equity / equity mutual funds (STT paid): sections 111A (STCG) and 112A (LTCG). Other assets: section 112.
  • Transfers before 23 July 2024 — 111A STCG 15%, 112A LTCG 10% over ₹1,00,000. On/after 23 July 2024 — 111A STCG 20%, 112A LTCG 12.5% over ₹1,25,000 per financial year; other-asset LTCG 12.5% without indexation.
  • Holding period for long-term: 12 months for listed securities, 24 months for other assets. s.112A grandfathering (cost = max(actual, min(FMV 31 Jan 2018, sale price))) applies to listed equity acquired before 1 Feb 2018.
  • Surcharge and cess are not added here, and the s.87A rebate does not apply to special-rate capital gains. Set-offs, carry-forward, section 54 exemptions, AMT and the 20%-with-indexation option are not calculated.
  • Source: incometaxindia.gov.in (ss. 111A, 112, 112A).

Estimate only — not professional advice

This calculator gives an estimate based on the assumptions above and the figures you enter. It is not personalised tax advice. Verify with official sources (incometax.gov.in, the GST portal and Union Budget documents) and consider a qualified professional before acting.