Capital Gains Tax Matrix & Reinvestment Rollovers
Statutory schedule of short-term (20%) and long-term (12.5%) capital gains tax rates, ₹1.25 Lakh equity LTCG exemption, real estate grandfathering indexation choices, and roll-over exemptions under Sections 82, 85, and 86.
Statutory Capital Gains Rate Chart
Filter by asset class, holding period thresholds, and dual-act statutory sections.
| Capital Asset & Category | Dual-Act Reference | Holding Period | STCG Rate | LTCG Rate | Exemption / Benefit |
|---|---|---|---|---|---|
Listed Equity Shares & Equity-Oriented Mutual Funds (STT Paid) STT must be paid on purchase & sale of equity shares, and on sale of equity mutual fund units. | Section 196 / 197 & 198 Section 111A / Section 112A | 12 Months (STCG ≤ 12m | LTCG > 12m) | 20% flat | 12.5% on gains exceeding ₹1.25 Lakh | First ₹1,25,000 aggregate LTCG per tax year is 100% tax-free |
Immovable Property (Land, Residential & Commercial Buildings) Grandfathering option: Resident individuals/HUFs acquiring property before 23-July-2024 can choose lower tax between 12.5% without indexation and 20% with indexation. | Section 67 / 72 / 198 Section 45 / 48 / 112 | 24 Months (STCG ≤ 24m | LTCG > 24m) | Applicable Income Tax Slab Rates | 12.5% without indexation (or 20% with indexation for pre-23 July 2024 assets) | Roll-over under Section 82 (Old Sec 54) & Section 85 (54EC) up to ₹50L bonds |
Unlisted Equity Shares, Sovereign Gold Bonds & Physical Bullion Holding period unified to 24 months for unlisted shares and precious metals. No indexation benefit available. | Section 67 / 198 Section 45 / 112 | 24 Months (STCG ≤ 24m | LTCG > 24m) | Applicable Income Tax Slab Rates | 12.5% without indexation | Roll-over under Section 86 (Old Sec 54F) into residential house |
Specified Debt Mutual Funds (>65% debt) & Market Linked Debentures Units acquired on or after 1-April-2023 are deemed short-term capital gains taxable at normal slab rates. | Section 67(4) / 75 Section 50AA | All Holding Periods (Deemed Short Term) | Applicable Income Tax Slab Rates | Taxed at Slab Rates (No LTCG) | No long-term indexation or concessional tax rate available |
Business Trust Units (REITs / InvITs listed on recognised stock exchange) Transfer of business trust units follows listed securities timeline of 12 months. | Section 196 / 198 Section 111A / 112 | 12 Months (STCG ≤ 12m | LTCG > 12m) | 20% flat | 12.5% flat without indexation | First ₹1,25,000 threshold applies to STT-paid listed units |
Capital Gains Tax & Grandfathering Simulator
Simulate capital gains tax liability, indexation grandfathering comparison for real estate, and rollover exemptions under Act 2025.
Statutory Basis:
LTCG under Section 197/198 @ 12.5% after statutory ₹1,25,000 exemption.
Residential House Sale & Reinvestment
LTCG from sale of a residential house is exempt if reinvested in purchase (1 yr before / 2 yrs after) or construction (within 3 yrs) of a residential house in India. Lock-in: 3 years.
Capital Gains Bonds (REC / NHAI / PFC / IRFC)
LTCG from sale of land or building exempt if invested within 6 months of transfer in notified capital gains bonds. Lock-in period: 5 years.
Non-Residential Asset Sale Reinvestment
Proportionate exemption on net consideration from transfer of any long-term asset (other than residential house) invested in purchasing/constructing a residential house in India.
Complex Capital Gains Structuring & Section 82/85 Rollovers
Taxorion Advisory Serviices provides end-to-end capital gains optimization, valuation reports for unlisted securities and real estate, Capital Gains Account Scheme (CGAS) management, and dual-act compliance filings.