Your transactions
Long-term · 1193d112A (LTCG equity)Gain: ₹2,20,000
12.5% over ₹1.25L exemption (aggregate)
Long-term · 415d112A (LTCG equity)Gain: ₹50,000
12.5% over ₹1.25L exemption (aggregate)
Long-term · 823dSlab (Debt MF post Apr-2023)Gain: ₹60,000Slab income: ₹60,000
Always taxed at your slab rate regardless of holding
Tax summary
- STCG on equity/MF (Sec 111A)
- ₹0
- LTCG equity gross
- ₹2,70,000
- Exemption used (up to ₹1.25L)
- − ₹1,25,000
- LTCG equity taxable @ 12.5%
- ₹18,125
- Other LTCG (12.5% / 20%)
- ₹0
- Slab income @ 30%
- ₹60,000 → ₹18,000
- Tax before cess
- ₹36,125
- Health & education cess (4%)
- ₹1,445
Estimated total capital gains tax₹37,570
Optimizer suggestions
- 1Booking long-term equity losses of ₹1,45,000 would fully offset current taxable LTCG (@12.5%), saving ₹18,125.
- 2Debt / short-term other gains of ₹60,000 are taxed at your slab (30%). Consider deferring redemption to a lower-income year or using specified mutual funds strategically.
Rules applied (FY 2025-26)
- • Listed equity / equity MF STCG (Sec 111A): 20% (was 15% before 23 Jul 2024).
- • Listed equity / equity MF LTCG (Sec 112A): 12.5% above ₹1.25L aggregate exemption; holding > 12 months.
- • Other assets LTCG: 12.5% without indexation (new regime post 23 Jul 2024).
- • Property bought before 23 Jul 2024: better of 12.5% (no index) or 20% (with index).
- • Debt MF (units bought on/after 1 Apr 2023): always taxed at slab.
- • Debt MF (pre Apr 2023): 24 months to qualify long-term.
- • Property / unlisted / gold: 24 months for long-term.
- • Surcharge on LTCG capped at 15%; cess 4% applied to total tax.
Educational tool only — not tax advice. Verify with a CA for filing.