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RRushabh AnalyticsFinance · Tax · AI
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Capital Gains Optimizer

FY 2026-27 (AY 2027-28) · Post-Budget 2024 rates · India

Rules as at 14 August 2026

The Sec 112(1) proviso relief (lower of 12.5% without indexation or 20% with indexation) for land/building acquired before 23 Jul 2024 applies only to Resident Individuals and Resident HUFs.

Surcharge on gains taxed under Sections 111A, 112 and 112A is capped at 15% even in higher bands. Slab-taxed income takes the full band rate. 4% health & education cess is always applied on top.

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 (Section 111A of the Income-tax Act, 1961)
₹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 surcharge & 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 2026-27, AY 2027-28)

  • • Listed equity / equity MF STCG (Section 111A of the Income-tax Act, 1961): 20% (was 15% before 23 Jul 2024).
  • • Listed equity / equity MF LTCG (Section 112A of the Income-tax Act, 1961): 12.5% above ₹1.25L aggregate exemption; holding > 12 months.
  • • Other assets LTCG (Section 112 of the Income-tax Act, 1961): 12.5% without indexation (new regime post 23 Jul 2024).
  • • Property bought before 23 Jul 2024: for Resident Individuals/HUF, better of 12.5% (no index) or 20% (with index); other assessees get 12.5% without indexation only.
  • • 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 Section 111A of the Income-tax Act, 1961/Section 112 of the Income-tax Act, 1961/Section 112A of the Income-tax Act, 1961 components capped at 15%; slab income takes the full band rate; cess 4% applied on tax + surcharge.

Educational tool only — not tax advice. Verify with a CA for filing.

Assumptions & limitations
  • • Resident status is assumed correct as selected under Assessee type; residency tests under Section 6 of the Income-tax Act, 1961 are not evaluated.
  • • Computation assumes the new tax regime slab structure for slab-taxed components; old-regime slabs are not modelled.
  • • No set-off of brought-forward capital losses beyond what you have entered as current-year losses; carry-forward rules (Section 74 of the Income-tax Act, 1961) are not applied.
  • • Indexation, where used, relies on the Cost Inflation Index series up to FY 2023-24 (indexation was withdrawn for most assets after 23 Jul 2024, except the Section 112(1) of the Income-tax Act, 1961 proviso case).
  • • No exemption under Section 54 of the Income-tax Act, 1961, Section 54F of the Income-tax Act, 1961, Section 54EC of the Income-tax Act, 1961 or similar reinvestment provisions is modelled.
  • • Surcharge is based on the total-income band you select, not on your actual computed total income; marginal relief on surcharge is not computed.
  • • Listed equity and equity mutual fund transactions are assumed to be STT-paid for the purposes of Section 111A of the Income-tax Act, 1961 and Section 112A of the Income-tax Act, 1961.
  • • The ₹1.25L Section 112A of the Income-tax Act, 1961 exemption is applied once in aggregate; it is not apportioned across financial years.
  • • Health & education cess (4%) is applied on tax plus surcharge; no other cess or levy is modelled.
  • • Figures are illustrative estimates for planning discussion only and do not constitute a return computation.

Verify all outputs against the Income-tax Act, 1961 and the applicable Finance Act before filing.

Capital Gains Optimizer · India · FY 2026-27 (AY 2027-28)