C1
Computation + ITR
Ek property ya equity gains
- Capital gains computation
- Indexation option ki tulna
- ITR mein Schedule CG
- TDS credit ka milan
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
CA · Capital gains
Property, shares, mutual funds ya gold bechne par tax rate, holding period, indexation ka option, circle rate ka rule aur exemptions — sab milkar tay karte hain ki kitna tax banega. Hum deal se pehle calculation, exemption ki planning, TDS aur ITR tak poora kaam karte hain.
Kaam mein kya shamil hai
Fees
Fee asset ki type, transactions ki sankhya aur exemption ki complexity par depend karti hai.
Ek property ya equity gains
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Jo tax bachana chahte hain
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
NRI seller ya scrutiny case
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Is page par di gayi jaankari general information hai, professional advice nahi. Positions facts aur us waqt ke law par depend karti hain — apne case ke liye humse baat kar lijiye.
Sale value aur timing tay hone se pehle tax ka andaza — baad ka pachtava nahi.
Sale deed, title aur tax — property deal ke teeno pehlu ek hi file par.
Scope
Ek baar ka transaction, par tax ka asar bada — isliye har cheez likhit working ke saath.
Sale value, timing aur kis naam se bechna — tax ka effect deal se pehle.
Cost, improvement, indexation option, 50C aur joint ownership ka hisaab.
Broker statement se STCG/LTCG, grandfathering aur set-off.
54, 54F, 54EC, 54B (agricultural land) — conditions aur deadlines.
Lower TDS certificate, 15CA/15CB aur repatriation.
50C dispute, valuation officer reference aur exemption denial ka jawab.
Kanoon kya kehta hai
Income-tax Act, 2025 (1 April 2026 se lagu) mein yeh provisions naye section numbers ke saath jaari hain. Neeche purane, sabke jaane-pehchaane section numbers diye hain; filing current law ke hisaab se hoti hai.
Listed shares aur equity funds 12 mahine se zyada; baaki assets (property, unlisted shares, gold) 24 mahine se zyada rakhne par long term.
23 July 2024 se long-term gains par generally 12.5% bina indexation. Resident individual/HUF ki is date se pehle kharidi zameen-makaan par 20% with indexation ka option, jo kam ho.
Listed equity par STCG 20% aur LTCG ₹1.25 lakh se upar 12.5%; 31 Jan 2018 tak ke gains grandfathered.
Property ki sale price circle rate se 10% se zyada kam ho toh circle rate ko hi sale value maana jata hai.
Ghar bechkar ghar — 54; doosra asset bechkar ghar — 54F. Dono par ₹10 crore ki cap.
Zameen-makaan ke LTCG ko 6 mahine ke andar notified bonds mein ₹50 lakh tak lagaane par exemption; 5 saal lock-in.
Ye baatein pehle se jaan lijiye
Sale deed mein kam value, par tax circle rate par — buyer aur seller dono ke liye mismatch.
54/54F mein ITR due date tak paisa nahi laga aur CGAS mein bhi nahi daala — exemption khatam.
Purani property par 12.5% aur 20%-with-indexation ki tulna kiye bina tax bhar dena.
Har co-owner ka hissa aur exemption alag — ek ke ITR mein sab daal dena galat.
NRI se property kharidne par 1% nahi, poore capital gains par TDS ka rule lagta hai.
Purchase deed ya improvement bills ke bina cost reject — poori sale value par tax.
CGA ka process
Asset, kharid aur bechne ki date, cost aur co-owners.
Dono options ke saath tax ka working — indexation ke saath aur bina.
Kaunsa exemption fit hai aur uski deadline.
CGAS deposit, bonds ya property ka paperwork, TDS ka check.
ITR mein Schedule CG aur exemption claim, documents ke saath.
Documents
Ye list taiyar rakhiye. Photo ya scan WhatsApp par bhej dijiye — original sirf zaroorat par. Case ke hisaab se list thodi badal sakti hai.
Zaroori
Capital gains ke rates aur exemptions par Budget ke saath badlaav aate rahe hain (July 2024 mein bade badlaav hue). Isliye kisi purane article ke hisaab se calculation mat kariye — sale ki date ka law hi lagta hai.
Ghar mein reinvest karne ka exemption ek hi residential house par milta hai (54 mein kuch shart ke saath do ghar ka ek baar ka option). Plan pehle bana lijiye.
23 July 2024 se LTCG generally 12.5% bina indexation hai. Agar resident individual ya HUF ne zameen-makaan us date se pehle kharida tha, toh 20% with indexation ka option bhi hai — dono mein jo kam tax de, woh le sakte hain. Cess aur surcharge alag.
Section 54 mein naya ghar sale se 1 saal pehle ya 2 saal ke andar kharidna, ya 3 saal mein construct karna hota hai. Agar ITR ki due date tak paisa nahi laga, toh Capital Gains Account Scheme mein jama karna zaroori hai.
Zameen ya building ke long-term gain ko sale se 6 mahine ke andar notified bonds mein lagana hota hai, ek financial year mein maximum ₹50 lakh. Lock-in 5 saal ka hai.
Agar sale price stamp duty value se 10% se zyada kam hai, toh tax ke liye stamp duty value hi sale value maani jati hai. Aap valuation officer ko reference ki maang kar sakte ho agar circle rate market se zyada hai.
NRI seller par 1% wala Section 194-IA nahi lagta; Section 195 ke under capital gains par applicable rate se TDS katna hai, aur buyer ko TAN lena padta hai. Seller lower deduction certificate le sakta hai.
Aur bhi
Kya bechna hai, kab kharida tha aur kitne mein bechne ka plan hai — itna bataiye. Hum tax aur exemption ka andaza deal se pehle de denge.