Capital Gains Computation Engine | Mahesh Chandra & Associates

Applicable law note: The Income-tax Act, 2025 applies to Tax Year 2026-27 onwards (transfers on/after 01-Apr-2026). Transfers in FY 2024-25 and FY 2025-26 are governed by the Income-tax Act, 1961. In both periods the rates, holding periods and indexation rules introduced by the Finance (No. 2) Act, 2024 (effective 23-Jul-2024) apply identically — only the section numbers differ. This engine cites both, keyed to the financial year you select.

Step 1 — Assessee & Year Parameters

Assessee Name (optional)

Assessee Status

Financial Year of Transfer

Total Income incl. these gains (₹ — drives surcharge slab)

Applicable Slab Rate % (for slab-taxed STCG)

Cap CG surcharge at 15% (statutory)

Step 2 — Add Transactions

Asset Type / Instrument

Date of Acquisition

Date of Transfer

Cost of Acquisition (₹)

Cost of Improvement (₹)

Sale Consideration (₹)

Transfer Expenses (₹) (excl. STT)

Stamp Duty Value (₹) s.50C — leave 0 if N/A

FMV as on 31-Jan-2018 (₹) 112A grandfathering

Date of Improvement (for indexation)

Step 3 — Transactions Entered

#	Asset	Acq → Transfer	Hold	Type	Sale (FVC)	Cost	Gain / (Loss)
No transactions yet. Add one above, or load the sample.