RE capital gain
Assumptions
Land/building held as a capital asset, acquired from April 2001, using the selected financial year's rules. Enter the applicable tax consideration (including any stamp-value substitution) and allowable costs; rural agricultural land and business stock excluded. Holding >24 months: 12.5% without indexation. Resident individual/HUF property acquired before 23 July 2024 also compares 20% indexed tax, capped at the lower liability. Sale-year CII from the selected year's rules; one improvement-year bucket. Short-term gains use your marginal rate. Includes 4% cess, excludes surcharge, loss set-offs, unused basic exemption and sections 54/54F/54EC exemptions; separate review is needed for these.
Rules: 2025–26 (AY 2026–27), reviewed 2026-09-11. The 2025–26 (AY 2026–27) rule period ended on 2026-03-31. A newer period has started; its rules have not been reviewed here yet.
Income Tax Department · capital gains
Estimates are not personalised financial advice. Review assumptions before use.
Estimated tax on this gain
Based on your inputs. Not guaranteed. Exact amount: ₹3,64,864.
Property gain
This bridge explains the gain. Any qualifying indexed-tax comparison is separate in detailed results.- Sale consideration₹80 lakh
- Purchase and improvements−₹50 lakh
- Transfer expenses-₹0
- Gain / loss before relief₹30 lakh
This bridge explains the gain. Any qualifying indexed-tax comparison is separate in detailed results.
View detailed breakdown
What is excluded from the estimate?
Read the purchase, improvement and sale assumptions together. Exemptions, loss adjustments and transaction-specific eligibility are not established by this estimate.
Detailed results
| Result | Value |
|---|---|
| Estimated tax on this gain | ₹3.65 lakh |
| Gain / loss before relief | ₹30 lakh |
| Positive taxable gain before index comparison | ₹30 lakh |
| Tax before cess, non-indexed | ₹3.75 lakh |
| 20% indexed comparator, before cess | ₹3.51 lakh |
| Health and education cess | ₹14,033 |
Long-term treatment. This transaction estimate excludes personal exemptions, other loss set-offs and surcharge.