Decision guide

Capital Gains Tax Rules India

A simple guide to short-term and long-term capital gains across equity, gold, property, and debt mutual funds.

Capital gain basics

Capital gain is the profit from selling an asset. Tax treatment depends on asset type, holding period, residence status, and applicable exemptions.

STCG vs LTCG

Short-term and long-term classification changes by asset type. Equity, gold, property, and debt mutual funds can follow different rules.

Property and indexation

For some property cases, comparing tax with and without indexation can change the estimated liability. Inputs and eligibility matter.

Before filing

Check transaction date, surcharge, cess, exemption sections, grandfathering, indexation eligibility, and professional advice before filing tax returns.