Taxable Propery (Land/ Building etc) FY 2025-26 AY 2026-27
Compute capital gain / loss and taxable capital gain after exemptions for AY 2026-27. Special tax rates are not applied here – this is a working for capital gain amount.
AY 2026-27 • Capital gains working
Select asset & gain type
1. Sale consideration
Net sale consideration = Sale price – Transfer expenses. Negative values are not allowed.
2. Cost of acquisition & improvement
Indexation note (important):
From 23-07-2024 onwards, long-term capital gains are generally computed without indexation. Limited grandfathering for some land/building cases still uses indexation. This tool assumes no indexation and only helps you find the gain amount. For special grandfathered cases, compute indexed cost separately with CII and plug that figure here as “Cost of acquisition”.
From 23-07-2024 onwards, long-term capital gains are generally computed without indexation. Limited grandfathering for some land/building cases still uses indexation. This tool assumes no indexation and only helps you find the gain amount. For special grandfathered cases, compute indexed cost separately with CII and plug that figure here as “Cost of acquisition”.
3. Exemption claimed (Sections 54 / 54EC / 54F etc.)
Exemption cannot exceed the amount of capital gain. If you enter a higher figure, this calculator will automatically restrict it to the gain amount.
Capital gain summary
Listed equity / equity mutual fund
Short-term capital gain working
Net sale consideration (A)
Rs. 0
Total cost (B)
Rs. 0
Capital gain / (loss) (C = A – B)
Rs. 0
Taxable capital gain after exemption (D)
Rs. 0
| Particulars | Amount (Rs.) |
|---|---|
| Full value of consideration | Rs. 0 |
| Less: Transfer expenses | Rs. 0 |
| Net sale consideration (A) | Rs. 0 |
| Cost of acquisition | Rs. 0 |
| Cost of improvement | Rs. 0 |
| Total cost (B) | Rs. 0 |
| Capital gain / (loss) (C = A – B) | Rs. 0 |
| Exemption claimed (E) | Rs. 0 |
| Taxable capital gain (D = max(C – E, 0)) | Rs. 0 |
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Important: This tool only computes capital gain / loss and taxable capital gain after
basic exemption. It does not apply special tax rates (12.5% LTCG, STCG rates, surcharge,
cess, marginal relief, grandfathering etc.). For final tax liability, always cross-check with your CA/CS
and the latest Income-tax Act provisions.