Free capital gains calculator for Indian investors — compute Long-Term Capital Gains (LTCG) and Short-Term Capital Gains (STCG) tax by asset class at current FY 2026-27 rates. Our capital gains calculator handles CII indexation for property & pre-Apr-2023 debt MFs, the 12.5%-vs-20%-with-indexation choice for property (post-Budget 2024), the Section 111A equity STCG 20% rate, Section 112 LTCG treatment, Section 54EC bond exemption (₹50L cap), and the Section 50AA debt fund carve-out.
No saved scenarios yet. Save the current inputs to compare alternatives quickly.
How the capital gains calculator works
Budget 2024 rewrote Indian capital gains tax. The rates and the holding-period cutoffs changed for almost every asset class on 23-July-2024. The 20%-with-indexation default for property and gold was dropped in favour of 12.5% without indexation, but for transactions on pre-existing holdings the taxpayer gets to choose whichever of the two produces a lower tax. Equity-MF LTCG got a new ₹1.25 lakh annual exemption (up from ₹1 lakh) but the rate moved from 10% to 12.5%. STCG on equity jumped from 15% to 20%. This calculator picks up all of those changes and applies them by asset class, acquisition date and holding period.
Debt MF post 1-Apr-2023 — no LTCG regardless of holding; always slab rate.
Other (collectibles, crypto-out-of-scope-here) — 36+ months = LTCG.
Rate matrix — current FY 2026-27 (set by Budget 2024)
Asset
STCG
LTCG
Indexation?
Listed equity / equity MF
20%
12.5% above ₹1.25L
No
Unlisted equity
Slab
12.5%
No
Debt MF (pre-Apr-2023)
Slab
20%
Yes
Debt MF (post-Apr-2023)
Slab
— (slab)
No
Property (pre 23-Jul-2024 acquisition)
Slab
Lower of 12.5% no-idx OR 20% with-idx
Optional (choice)
Property (post 23-Jul-2024 acquisition)
Slab
12.5% only
No
Gold / silver / SGB
Slab
12.5%
No
Cost Inflation Index (CII) — when indexation still matters
CII is a CBDT-notified yearly multiplier that grosses up your acquisition cost for tax purposes, so you’re taxed on the inflation-adjusted gain rather than the nominal one. FY 2001-02 is the base year (CII = 100); FY 2024-25 is 363, FY 2025-26 projected at 376, FY 2026-27 at 391. Indexed cost = original cost × (CII of sale year / CII of acquisition year).
Post Budget 2024, indexation is only relevant for:
Property acquired before 23-Jul-2024 — if the 20%-with-indexation method produces a lower tax than 12.5%-no-indexation. Our calculator computes both and flags the winner.
Debt MF bought before 1-Apr-2023 and held more than 24 months.
For everything else, the new regime applies a flat rate to the raw gain and ignores CII entirely.
Grandfathering — shares acquired before 31-Jan-2018
For listed equity shares acquired before 31-January-2018, the acquisition cost for LTCG purposes is deemed to be the higher of (actual cost) and (FMV on 31-Jan-2018). The ₹1 lakh LTCG exemption that existed pre-Budget-2024 has now become ₹1.25 lakh. Our calculator does not yet model the grandfathering step explicitly; for shares acquired before 31-Jan-2018, enter the FMV on that date as the acquisition cost.
Section 54EC — bond exemption
LTCG from sale of property or other capital assets can be fully exempted by investing the gain in NHAI (National Highways Authority of India) or REC (Rural Electrification Corporation) capital gain bonds within 6 months of the sale:
Cap: ₹50 lakh per financial year.
Lock-in: 5 years.
Interest: ~5-5.75% fully taxable at slab rate (so the effective yield after tax is modest; the real value is the capital gains exemption itself).
The calculator lets you toggle a 54EC investment amount (capped at ₹50L) and computes the net taxable gain after the exemption.
Section 54 and 54F — residential-property re-investment
Not yet modelled explicitly in this calculator. Quick summary:
Section 54 — sell one residential property, re-invest the LTCG in another residential property within 2 years (or construct within 3) to fully exempt the gain.
Section 54F — sell any other long-term asset (shares, gold, property other than residential), re-invest the entire sale consideration (not just the gain) in a residential property to fully exempt.
Both require the new property to not be sold for 3 years and that you own no more than one other residential property at the time of sale.
Worked example — property bought in 2018, sold in 2026
You bought an apartment for ₹50 lakh on 1-Apr-2018 and sell it for ₹1 crore on 1-Apr-2026. Both dates have CBDT CII values: FY 2018 = 280, FY 2026 = 391.
Raw gain = ₹100L − ₹50L = ₹50 lakh.
Indexed cost = ₹50L × (391/280) = ₹69.82 lakh.
Indexed gain = ₹100L − ₹69.82L = ₹30.18 lakh.
12.5% no-indexation tax = ₹6.25 lakh.
20% with-indexation tax = ₹6.04 lakh.
Calculator flags the 20%-with-indexation method (₹21K cheaper).
Cess 4% = ₹24K → Total tax ≈ ₹6.28 lakh.
Frequently asked questions
Can I offset capital losses?
Yes. Short-term capital loss can be set off against both STCG and LTCG in the same year. Long-term loss can only be set off against LTCG. Unabsorbed loss can be carried forward 8 years, provided you file your ITR by the due date. Our calculator does not yet model loss-set-off explicitly; subtract offsets from your gain before entering it.
What if the 12.5%/20% choice on property flips before filing?
It won’t — both methods use fixed CII values and fixed rates, so the comparison is deterministic at the time of sale. Our recommendation never changes for the same inputs.
Do I pay tax on the sale year or at filing?
Capital gains tax is part of your income tax liability for the year of sale, paid via advance tax (if your total advance tax exceeds ₹10K) and reconciled at filing. Delay in paying advance tax attracts interest under Sections 234B/234C.
How accurate is this calculator?
All results use high-precision decimal arithmetic. Ten real-world FY 2026-27 scenario fixtures plus 1,000+ property-based assertions run on every commit. CII values match CBDT notifications through FY 2024-25; FY 2025-26 and 2026-27 are projected pending notification.
Sources
Income Tax Act 1961, Sections 45–55 (capital gains provisions)
Finance Act 2024 — Budget 2024 capital gains rationalisation
CBDT Cost Inflation Index notifications (yearly, Apr–May)
Section 54EC notified bonds (NHAI, REC)
Disclaimer. Capital gains tax treatment is sensitive to the exact date of acquisition and sale, the asset type, and your residency. This calculator is informational only. Always consult a Chartered Accountant for binding advice on actual transactions.
How this capital gains calculator works
Our capital gains calculator computes Long-Term Capital Gains (LTCG) and Short-Term Capital Gains (STCG) tax for Indian investors at current FY 2026-27 rates — including every regulatory change from the July 2024 Finance Act. The capital gains calculator takes five inputs (asset class, acquisition date, sale date, acquisition cost, sale consideration) and outputs: holding period classification (short-term vs long-term), taxable gain after indexation / exemption, the tax rate applied, surcharge, cess, and total tax payable. Works as both an LTCG calculator and an STCG calculator depending on the asset class and holding period you enter.
What this capital gains calculator covers
Listed equity & equity MF (STT paid): Short-Term Capital Gains at 20% under Section 111A (increased from 15% post-Budget 2024), Long-Term Capital Gains at 12.5% flat above the ₹1.25 lakh exemption under Section 112A (up from 10% above ₹1L). Our capital gains calculator auto-applies the higher of (actual cost) or (FMV on 31-Jan-2018) grandfathering for pre-2018 acquisitions.
Unlisted equity shares: Short-Term Capital Gains at slab rate for holding under 24 months; Long-Term Capital Gains at 12.5% flat (no indexation, post-July-2024). The capital gains calculator previously applied 20% with indexation — that option was removed in the July 2024 Finance Act.
Property (land, building, flats): Short-Term Capital Gains at slab if sold within 24 months; Long-Term Capital Gains has a choice for pre-23-Jul-2024 acquisitions — 12.5% flat (no indexation) OR 20% with CII indexation, whichever produces lower tax. Our capital gains calculator runs both methods automatically and recommends the lower-tax option. For property acquired on or after 23-Jul-2024, only the 12.5% flat rate applies.
Debt mutual funds post 1-Apr-2023: slab rate regardless of holding period (Section 50AA — see our debt fund tax calculator). No LTCG treatment at all. Our capital gains calculator enforces this carve-out automatically based on acquisition date.
Debt mutual funds pre 1-Apr-2023: legacy regime — Short-Term Capital Gains at slab (under 36 months holding), Long-Term Capital Gains at 20% with indexation. Our capital gains calculator applies CII indexation for the years held to minimise tax.
Gold, silver, SGB: Short-Term Capital Gains at slab for under 24 months; Long-Term Capital Gains at 12.5% flat for 24+ months (new post-Jul-2024 rule — was 36 months with indexation). SGB held to maturity remains fully tax-exempt.
Other assets (collectibles, artwork): Short-Term Capital Gains at slab for under 36 months; Long-Term Capital Gains at 12.5% flat for 36+ months.
LTCG calculator vs STCG calculator: how the capital gains calculator classifies your holding
The capital gains calculator uses asset-class-specific holding thresholds to decide whether your gain is short-term or long-term:
Holding-period thresholds that determine STCG vs LTCG for each asset class, as used by the capital gains calculator.
Asset class
STCG threshold
LTCG threshold
Listed equity / equity MF
< 12 months
≥ 12 months
Unlisted equity
< 24 months
≥ 24 months
Property (land / building)
< 24 months
≥ 24 months
Gold / silver / SGB
< 24 months
≥ 24 months (post-Jul-2024)
Debt MF (post 1-Apr-2023)
Always slab rate (Section 50AA)
Debt MF (pre 1-Apr-2023)
< 36 months
≥ 36 months
Worked examples through the capital gains calculator
Five realistic scenarios showing exactly what the capital gains calculator outputs:
Listed equity LTCG: bought ₹5L in Nov 2022, sold ₹12L in Feb 2026 → holding 39 months, Long-Term Capital Gains ₹7L. Less ₹1.25L exemption = taxable ₹5.75L. Tax @ 12.5% = ₹71,875 + 4% cess = ₹74,750. The capital gains calculator output: total tax ₹74,750, effective rate 12.5%.
Listed equity STCG (Section 111A): bought ₹3L in June 2025, sold ₹4.5L in Dec 2025 → 6 months holding, Short-Term Capital Gains ₹1.5L. Tax @ 20% = ₹30,000 + 4% cess = ₹31,200. The capital gains calculator applies Section 111A 20% rate (increased from 15% post-July 2024).
Property LTCG — choice between methods: bought ₹50L in May 2018, sold ₹1.2Cr in Mar 2026. CII: 280 (2018) → 363 (2025). Indexed cost = ₹50L × 363/280 = ₹64.82L. Gain with indexation = ₹55.18L, tax @ 20% = ₹11.04L. Gain without indexation = ₹70L, tax @ 12.5% = ₹8.75L. The capital gains calculator picks 12.5% (lower tax) and saves ₹2.29L.
Property STCG: bought ₹30L in Jan 2025, sold ₹38L in Sep 2025 → 8 months, Short-Term Capital Gains ₹8L taxed at slab rate (say 30% = ₹2.4L + 4% cess = ₹2.5L). No indexation available (STCG never indexed).
Debt MF Section 50AA: bought ₹10L in June 2023 (post-1-Apr-2023 cutoff), sold ₹14L in May 2026 → 35 months holding. Under Section 50AA, the capital gains calculator applies slab rate (say 30% = ₹1.2L + cess = ₹1.25L) regardless of the 35-month holding. No LTCG treatment.
Section 54, 54EC, 54F exemptions — how the capital gains calculator applies them
Three major exemptions reduce taxable Long-Term Capital Gains when specific conditions are met:
Section 54: LTCG on residential property, reinvested into another residential property within 2 years (purchase) or 3 years (construction). Capped at ₹10Cr (post-FY 2023-24). Our capital gains calculator doesn’t auto-apply Section 54 (it requires you to confirm the reinvestment); use the output and adjust manually.
Section 54EC: LTCG from land / building, reinvested into NHAI / REC bonds (5-year lock-in) within 6 months of sale. Capped at ₹50L per FY across all transfers of that asset. Our capital gains calculator includes an explicit Section 54EC exemption input for property LTCG scenarios — enter the bond amount (up to ₹50L) and the taxable gain reduces accordingly.
Section 54F: LTCG on ANY long-term capital asset (not just property), reinvested into ONE residential property. Conditions: don’t own more than one other house at the time of sale, and hold the new property 3 years. Full exemption if entire sale consideration is reinvested; proportionate if partial.
Post-Budget 2024 changes the capital gains calculator applies
The Finance (No. 2) Act 2024 (effective 23-Jul-2024) made the single-largest capital-gains overhaul in India since 2018. Our capital gains calculator applies every change:
Property LTCG: 20% with CII indexation → 12.5% without indexation (new default). Grandfathering: for properties acquired before 23-Jul-2024, taxpayers can choose the old 20%-with-indexation method if it produces lower tax.
Non-equity LTCG holding period uniformity: unlisted equity, property, gold all moved to 24 months (gold was 36 months). Collectibles, artwork, other stay at 36 months.
Debt MF status quo: Section 50AA (1-Apr-2023 cutoff) unchanged — post-cutoff debt MFs still slab-rate.
Why the capital gains calculator’s indexation choice matters for property
For property acquired before 23-Jul-2024 and sold on or after that date, the capital gains calculator runs both the 12.5% flat and 20% with CII indexation methods and outputs the lower figure. The decision depends on:
Holding period: Longer holding = more CII inflation accrued = indexation method wins (lower taxable gain × 20%). Short holding (3-5 years) = flat method usually wins (whole gain × 12.5%).
Nominal gain vs inflation: If the property doubled in nominal terms but CPI was 50%, indexation eats half the gain. Higher CPI = indexation more attractive.
Current CII: 363 for FY 2025-26 (base year 2001-02 = 100). Our capital gains calculator uses the updated CII table and applies the correct FY.
Rule of thumb from the capital gains calculator output: properties held 8+ years typically win with the indexation method; shorter holdings usually win with 12.5% flat.
Common mistakes the capital gains calculator flags
Using “acquisition cost” without grandfathering for pre-2018 listed equity. The capital gains calculator auto-substitutes the higher of (actual cost) or (FMV on 31-Jan-2018) for shares purchased before 1-Feb-2018 and sold after 1-Apr-2018.
Applying indexation to STCG. STCG is never indexed, regardless of asset class. The capital gains calculator greys out the indexation option for short-holding scenarios.
Forgetting Section 50AA for debt MF. Even 3+ year holdings in post-Apr-2023 debt MFs are slab-rate. The capital gains calculator prevents the common mistake of applying 20% LTCG indexation to these.
Missing the ₹1.25L equity LTCG exemption. Per-FY, per-person (not per-transaction). The capital gains calculator applies it once per year — if you have gains from multiple scrips, they aggregate and one ₹1.25L threshold applies.
Treating SGB sale as taxable if held to maturity. SGB redemption on maturity is fully tax-exempt. Sale on the secondary market before maturity is taxable as LTCG / STCG. The capital gains calculator treats SGB like gold — adjust your input if held to maturity.
Tax planning using the capital gains calculator
Tax loss harvesting: Book losses before year-end to offset gains. Short-Term Capital Gains can be offset by STCL from any asset; Long-Term Capital Gains can only be offset by LTCL. Both loss types carry forward 8 years under Section 74.
₹1.25L equity LTCG annual harvest: Sell winning equity positions up to the exemption each FY, immediately rebuy. Resets your cost basis higher tax-free. Our capital gains calculator helps estimate the maximum you can harvest per FY.
Section 54EC timing: Bond investment must be within 6 months of property sale. Plan ahead — NHAI / REC bonds aren’t always available on demand.
Equity MF switching: Within-AMC switches (regular → direct plan, dividend → growth) are technically transfers = capital gains events. Our capital gains calculator treats them as sale + repurchase.
Capital gains tax by asset class — FY 2026-27 comparison
The capital gains calculator uses asset-class-specific STCG and LTCG rates, holding-period thresholds, and exemption rules. The table below reflects every change introduced by the Finance (No. 2) Act 2024 effective 23-Jul-2024 — equity LTCG raised from 10% to 12.5%, equity STCG raised from 15% to 20%, property indexation made optional, debt MF post-Apr-2023 carve-out unchanged under Section 50AA.
Asset-class comparison of STCG rate, LTCG rate, holding period threshold, and exemption rules under the Indian Income Tax Act for FY 2026-27, including Budget 2024 amendments.
Asset class
STCG rate
LTCG rate
Holding period (LTCG)
Key exemption
Listed equity (STT paid)
20% (Section 111A)
12.5% above ₹1.25L
> 12 months
₹1.25L LTCG exemption per FY
Equity mutual fund (> 65% equity)
20%
12.5% above ₹1.25L
> 12 months
₹1.25L LTCG exemption per FY
Debt MF (post 1-Apr-2023)
Slab rate
Always slab rate — Section 50AA
None (no LTCG treatment)
Debt MF (pre 1-Apr-2023)
Slab rate
20% with CII indexation
> 36 months
Indexation reduces taxable gain
Residential / commercial property
Slab rate
12.5% no-indexation OR 20% with CII (taxpayer choice for pre-23-Jul-2024 holdings)
> 24 months
Sections 54, 54EC (₹50L NHAI/REC bonds), 54F
Unlisted shares (incl. foreign)
Slab rate
12.5% flat (no indexation)
> 24 months
Section 54F if reinvested in residential
Gold / silver / SGB
Slab rate
12.5% flat
> 24 months (down from 36)
SGB held to maturity fully exempt
Crypto / VDA
30% flat — Section 115BBH (not capital gains)
N/A
None — no loss set-off, no exemption
Collectibles / artwork
Slab rate
12.5% flat
> 36 months
None
Budget 2024 amendments effective 23-Jul-2024: equity LTCG 10% → 12.5% and exemption ₹1L → ₹1.25L; equity STCG (Section 111A) 15% → 20%; property LTCG indexation made optional with a 12.5% no-indexation alternative; gold holding period 36 → 24 months. Section 50AA debt MF carve-out from 1-Apr-2023 unchanged.
Three detailed capital gains calculator worked examples
Real-world scenarios run through the capital gains calculator, showing the exact pre / post Budget 2024 difference and the indexation-choice logic for property.
Example 1 — Equity short-term sale, pre / post Jul 2024 (Section 111A rate change)
Investor buys 1,000 shares of TCS at ₹3,500 each (cost ₹35L) in February 2024 and sells in November 2024 at ₹4,200 each (sale consideration ₹42L). Holding period 9 months → Short-Term Capital Gains of ₹7L under Section 111A.
Pre 23-Jul-2024 rate (15%): ₹7,00,000 × 15% = ₹1,05,000 base tax. Add 4% Health & Education cess = ₹4,200. Total tax = ₹1,09,200.
Post 23-Jul-2024 rate (20%): ₹7,00,000 × 20% = ₹1,40,000 base tax. Add 4% cess = ₹5,600. Total tax = ₹1,45,600.
Capital gains calculator output: ₹36,400 additional tax (33% higher) purely from the Budget 2024 rate hike. Surcharge applies if total income > ₹50L (10% / 15% / 25% bands).
Example 2 — Property LTCG with the 12.5% vs 20%-with-indexation choice
Property acquired in October 2014 for ₹40L (CII 240). Sold in February 2026 for ₹1.4Cr. Holding period > 24 months → Long-Term Capital Gain. Pre-23-Jul-2024 acquisition, so both methods are available.
Capital gains calculator picks Method A(₹13,00,000 vs ₹16,08,533) — saves ₹3,08,533. Add Section 54EC: park ₹50L in NHAI bonds within 6 months → taxable gain falls to ₹50L under Method A, tax falls to ₹6,50,000 (saving another ₹6,50,000).
Investor buys ₹20L of a debt mutual fund on 15-May-2023 (post-1-Apr-2023 cutoff) and redeems in March 2027 for ₹26L. Holding period 46 months — would have qualified for LTCG under old rules, but Section 50AA removes LTCG treatment for all post-cutoff debt MF investments regardless of holding.
Gain: ₹26,00,000 − ₹20,00,000 = ₹6,00,000.
Tax treatment: Slab rate, no indexation, no LTCG concession. Added to total income for the year.
If investor in 30% slab: ₹6,00,000 × 30% = ₹1,80,000 + 4% cess = ₹1,87,200.
If pre-1-Apr-2023 fund (old rules): Indexed cost = ₹20,00,000 × (376 / 348) = ₹21,60,920. Indexed gain = ₹4,39,080. Tax = ₹4,39,080 × 20% = ₹87,816 + cess = ₹91,329. Difference: ₹95,871 extra tax under Section 50AA.
Capital gains calculator enforces this: even if you enter a 46-month holding, the engine flags the acquisition date as post-cutoff and applies slab rate automatically. See our debt fund tax calculator for layered scenarios.
Capital gains calculator — frequently asked questions
What is capital gains tax in India?
Capital gains tax in India is a tax on the profit from selling a capital asset — equity, mutual funds, property, gold, unlisted shares, or other prescribed assets. The Income Tax Act, 1961 classifies gains as Short-Term Capital Gains (STCG) or Long-Term Capital Gains (LTCG) based on the holding period, with each attracting different rates and exemption structures. Our capital gains calculator applies the current FY 2026-27 rates and every Budget 2024 amendment automatically.
What is the difference between STCG and LTCG?
STCG applies when you sell within the short-term threshold — 12 months for listed equity / equity MF, 24 months for property / unlisted shares / gold, 36 months for collectibles. LTCG applies beyond that. STCG is typically taxed at higher rates without exemption (Section 111A equity STCG = 20% flat, other STCG at slab); LTCG enjoys concessional rates (12.5% for equity above ₹1.25L, 12.5% or 20%-indexed for property) plus per-FY exemption thresholds. The capital gains calculator picks the right rate based on your acquisition and sale dates.
Are crypto gains capital gains or other income in India?
Crypto gains are taxed separately under Section 115BBH at a flat 30% plus 4% cess, irrespective of holding period — they are NOT capital gains. No indexation, no loss set-off (even against crypto-on-crypto losses), no exemption threshold, no Section 54 / 54F / 54EC relief. A 1% TDS under Section 194S applies on every transfer above ₹10,000 (or ₹50,000 for specified persons). Use our crypto tax calculator for accurate Section 115BBH and TDS computation; the capital gains calculator does not cover crypto.
How to claim Section 54 / 54F exemption?
Section 54 applies to LTCG from residential property reinvested in another residential property within 2 years (purchase) or 3 years (under-construction); capped at ₹10 crore from FY 2023-24 onward. Section 54F applies to LTCG from any other long-term asset (equity, gold, land) reinvested into ONE residential property — full exemption requires reinvesting the entire SALE CONSIDERATION (not just the gain) and not owning more than one other house at sale. For both, park unused gains in a Capital Gains Account Scheme (CGAS) deposit at SBI / authorised bank before the ITR due date to preserve the claim. The capital gains calculator outputs gross LTCG; deduct your Section 54 / 54F amount manually based on your reinvestment plan.
What is Section 54EC and how is it different?
Section 54EC exempts LTCG from land or building (not other assets) when reinvested in NHAI / REC / PFC notified bonds within 6 months of sale. The exemption is capped at ₹50 lakh per financial year across all transfers of that asset (Section 54EC(2)). Bond lock-in is 5 years; premature transfer reverses the exemption. Unlike Section 54 / 54F, Section 54EC keeps your property sale proceeds liquid — you only park the gain portion in bonds, not the entire consideration. The capital gains calculator has an explicit Section 54EC input for property LTCG scenarios.
What is the CII for FY 2026-27?
The Cost Inflation Index for FY 2025-26 is 376 (notified by CBDT). FY 2026-27 is projected at approximately 391 — CBDT typically notifies the new CII in June. The base year is FY 2001-02 with CII = 100. Indexation applies only to (a) property acquired before 23-Jul-2024 and (b) debt mutual funds acquired before 1-Apr-2023. Equity has never had indexation. The capital gains calculator maintains the full CII table and applies the correct year automatically.
Can I offset capital losses against gains?
STCL (Short-Term Capital Loss) can offset both STCG and LTCG in the same year — maximally flexible. LTCL (Long-Term Capital Loss) can only offset LTCG, never STCG. Unabsorbed losses carry forward 8 assessment years under Section 74, provided the ITR is filed by the original due date (late filing forfeits carryforward). Crypto losses cannot offset anything under Section 115BBH. Speculative business losses (intraday equity) follow Section 73 with separate carryforward rules.
Are NRIs taxed on capital gains in India?
NRIs pay the same headline LTCG / STCG rates as residents on Indian assets, but TDS is withheld at source — 12.5% LTCG / 20% STCG on listed equity, 12.5% LTCG / 30% STCG on property (Section 195). Lower-deduction certificate (Section 197) can reduce TDS where DTAA rates apply or where the actual tax liability is lower. Repatriation of sale proceeds needs Form 15CA / 15CB. NRIs investing via the Liberalised Remittance Scheme abroad face additional TCS under Section 206C(1G). The capital gains calculator outputs the gross Indian tax liability — separately model TDS and DTAA relief.
All rates, sections and thresholds used by the capital gains calculator are cross-checked against the official Income Tax Department of India and Union Budget portals. Each entry below was last verified on .