Capital Gain Overview every sale has a tax consequence — know it before you sign.
End-to-end capital gains advisory and tax filing — short-term and long-term gains on shares, mutual funds, property, gold, and unlisted securities, with indexation, exemptions, and TDS planning under one roof.
Capital gains arise the moment a capital asset is transferred — shares, mutual fund units, residential property, commercial real estate, gold, jewellery, and even unlisted shares all fall within the net. The rate of tax and the exemptions available depend on the type of asset and the holding period.
Post the 2024 amendments, the landscape has shifted substantially. Long-term capital gains on listed equity now attract 12.5%, real estate sales after 23 July 2024 are taxed at 12.5% without indexation (with a grandfathering option for older assets), and most other long-term assets are also taxed at 12.5%.
At NDS Advisors, we handle capital gains end-to-end — computation with correct cost of acquisition, indexation where applicable, exemption planning under Sections 54, 54B, 54EC, and 54F, lower TDS certificates for property sales, and reporting in the right schedule of the income tax return.
Our Capital Gain Overview Services
Short-Term Capital Gains
STCG computation on shares, MF, property, and other assets sold within holding limits.
Long-Term Capital Gains
LTCG computation with indexation or grandfathering as applicable.
Listed Equity & MF
STCG at 20% / LTCG at 12.5% on listed equity and equity mutual funds.
Property Capital Gains
Sale of residential and commercial property with TDS and exemption planning.
Unlisted Shares
Capital gains on unlisted shares, startup ESOPs, and private company exits.
Exemption Structuring
Section 54 / 54B / 54EC / 54F planning to reinvest and save tax.
Capital Gains Account Scheme
Deposit and utilisation of unutilised gains under CGAS, 1988.
ITR Schedule CG
Detailed Schedule CG reporting in ITR-2 / ITR-3 with workings retained.
Our Approach
Asset Inventory
All assets sold during the year listed with sale and purchase details.
Holding Period
Holding period checked for short-term vs long-term classification.
Computation
Sale value, cost, indexation, and improvements computed.
Exemption Planning
Reinvestment routes evaluated for available exemptions.
ITR Reporting
Schedule CG filed with full backup retained for future scrutiny.
Why It Matters
Frequently Asked Questions
Profit arising from the transfer of a capital asset like shares, property, or mutual funds.
STCG arises on short-holding sales; LTCG arises on assets held beyond the prescribed holding period.
12.5% on gains exceeding ₹1.25 lakh per financial year.
12.5% without indexation, with a grandfathering option for assets acquired before 23 July 2024.
Yes, exemptions under Sections 54, 54B, 54EC, and 54F allow reinvestment-based tax savings.
Sold an Asset This Year?
Get your capital gains computed correctly — indexation, exemptions, and Schedule CG handled by a Chartered Accountant before filing.
Compute My Capital Gains or call +91 9819 000 511