Capital Gains
Articles & Guides
Expert insights on Capital Gains from practising Chartered Accountants — plain language, actionable advice.
Capital Gains on Compulsory Acquisition Under ITA 2025: Agricultural Land Exempt & Solatium
Compulsory acquisition capital gains under ITA 2025 -- Section 45(5) timing, agricultural land exempt (rural fully, urban compulsory acquisition exempt), solatium exempt, interest 50% deductible, Section 54/54EC available.
Capital Gains on Jewellery and Precious Metals Under ITA 2025: LTCG, Indexation & Ancestral
Jewellery capital gains under ITA 2025 -- 24-month LTCG threshold, 12.5%/20% with indexation (grandfathering pre-July 2024), ancestral jewellery FMV 1 April 2001, inherited cost, Schedule AL disclosure, diamond valuer.
Portfolio Management Services (PMS) Tax Under ITA 2025: Capital Gains, Fees & Planning
PMS tax guide under ITA 2025 -- every trade generates capital gains in investor hands (unlike MF), LTCG 12.5%/STCG 20% on equity, PMS fees not deductible, advance tax quarterly, F&O component needs ITR-3, loss harvesting.
Share Buyback Tax Under ITA 2025: Finance Act 2024 Change -- Shareholder Capital Gains Guide
Share buyback tax under ITA 2025 -- Section 115QA abolished October 2024, shareholders now pay capital gains (LTCG 12.5%/STCG 20% for listed), pre-October 2024 company-level buyback tax, buyback vs dividend comparison.
Income Tax for Stock Market Investors Under ITA 2025: LTCG, STCG, F&O and Intraday Guide
Stock market investor tax under ITA 2025 -- LTCG 12.5% Section 112A (12 months, Rs 1.25L exempt), STCG 20% Section 111A, intraday speculative slab rate (4-year carry-forward), F&O non-speculative slab (8-year carry-forward).
Slump Sale, Demerger and Amalgamation Tax Under ITA 2025: Section 50B & Tax-Neutral Guide
Slump sale under Section 50B ITA 2025 -- capital gains = lump sum minus net worth (WDV), Form 3CEA CA certificate; demerger Section 47(xi) tax-neutral (conditions); amalgamation Section 47(vi) tax-neutral.
Capital Gains on Unlisted Shares Under ITA 2025: ESOP, Startup Equity & FMV Guide
Unlisted share capital gains under ITA 2025 -- 24-month LTCG threshold, 12.5%/20% with indexation (grandfathering for pre-July 2024), STCG slab rate, ESOP FMV cost, bonus shares zero cost, Section 56(2)(x) buyer.
Securities Transaction Tax (STT) Under ITA 2025: Rates, Capital Gains & F&O Impact
STT under ITA 2025 -- rates (equity 0.1%, intraday 0.025%, futures 0.02%, options 0.1%), Budget 2024 F&O rate increases, required for Section 112A/111A concessional rates, deductible for traders.
Agricultural Land Capital Gains Under ITA 2025: Rural Exempt, Urban LTCG & Section 54B
Agricultural land capital gains under ITA 2025 -- rural land not capital asset (exempt), urban land LTCG 12.5%/20% with indexation, Section 54B reinvestment exemption, compulsory acquisition exempt, JDA.
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