Types of Capital Gains

  • STCG: Assets held less than specified holding period
  • LTCG: Assets held longer than specified holding period

Capital Gains Tax Rates FY 2025-26

  • Listed Equity Shares: STCG 20%, LTCG 12.5% above Rs.1.25L
  • Equity Mutual Funds: STCG 20%, LTCG 12.5% above Rs.1.25L
  • Debt Mutual Funds: STCG as per slab, LTCG 12.5%
  • Immovable Property: STCG as per slab, LTCG 12.5% (no indexation)
  • Gold and Gold ETF: STCG as per slab, LTCG 12.5%

Section 54 -- Property Sale Exemption

Reinvest LTCG from property sale into new residential property within 2 years (purchase) or 3 years (construction) for exemption. Maximum Rs.10 crore exemption.

Capital Gains in ITR

Report in ITR-2 or ITR-3 using Schedule CG. Import capital gains statement from broker directly into ITR portal.

MyCamate files capital gains ITR at Rs.1,499 -- all assets covered