Capital Gain Calculator

Calculate STCG (Short Term Capital Gain) and LTCG (Long Term Capital Gain) taxable at different rates and carry out adjustment of Losses.

Enter data in applicable unshaded cells
A. Calculation of Short Term Capital Gain
Short-term Capital Gains (STCG) (Items 3, 4 and 7 are not applicable for residents)
1From sale of land or building or both
aiFull value of consideration received/receivable
iiValue of property as per stamp valuation authority
iiiFull value of consideration adopted as per section 50C for the purpose of Capital Gains (ai or aii)
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (aiii - biv)
dDeduction under section 54B
2From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(ii) proviso (for FII)
aFull value of consideration
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (2a - biv)
dLoss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only)
3For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)
aSTCG on transactions on which securities transaction tax (STT) is paid
bSTCG on transactions on which securities transaction tax (STT) is not paid
4For NON-RESIDENT- from sale of securities (other than those at A2) by an FII as per section 115AD
aFull value of consideration
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (4a - biv)
dLoss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only)
5For NON-RESIDENT- from sale of securities (other than those at A2) by an FII as per section 115AD
aFull value of consideration
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (5a - biv)
dIn case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only)
6Amount deemed to be short-term capital gains
aWhether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? If yes, then provide the details below
Sl.Previous year in which asset transferredSection under which deduction claimed in that yearNew asset acquired/constructedAmount not used for new asset or remained unutilized in Capital gains account (X)
Year in which asset acquired/ constructedAmount utilised out of Capital Gains account
i4D/54G/54GA
ii54B
bAmount deemed to be short term capital gains, other than at 'a'
7FOR NON-RESIDENTS- STCG included in A1-A6 but not chargeable to tax in India as per DTAA
Sl.Country name, codeArticle of DTAAWhether Tax Residency Certificate obtained?Item no. A1 to A6 above in which includedAmount of STCG
I
II
8Total Short-term Capital Gain chargeable under I.T. Act
( A1 + A2 + A3a + A3b + A4 + A5 + A6 - A7 )
Enter data in applicable unshaded cells
B. Calculation of Long Term Capital Gain
Long-term capital gain (LTCG) (Items 4, 5, 6 & 9 are not applicable for residents)
1From sale of land or building or both
aiFull value of consideration received/receivable
iiValue of property as per stamp valuation authority
iiiFull value of consideration adopted as per section 50C for the purpose of Capital Gains (ai or aii)
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (aiii - biv)
dDeduction under section 54/54B/54EC/54F/54GB
2From sale of bonds or debenture (other than capital indexed bonds issued by Government)
aFull value of consideration
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (5a - biv)
dDeduction under sections 54EC/54F
3From sale of,
(i) listed securities (other than a unit) or zero coupon bonds where proviso to section 112(1) is applicable or unit of a Mutual Fund transferred on or before 10-07-2014 (taxable @ 10% without indexation benefit),
(ii) GDR of an Indian company referred in sec. 115ACA
aFull value of consideration
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (5a - biv)
dDeduction under sections 54EC/54F
4For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)
aLTCG computed without indexation benefit
bDeduction under sections 54EC/54F
5For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)
aFull value of consideration
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (5a - biv)
dDeduction under sections 54EC/54F
6For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)
aLTCG on sale of specified asset (computed without indexation)
bLess deduction under section 115F
cBalance LTCG on sale of specified asset (6a 6b)
dLTCG on sale of asset, other than specified asset (computed without indexation)
eLess deduction under section 115F
fBalance LTCG on sale of asset, other than specified asset (6d 6e)
7From sale of assets where B1 to B6 above are not applicable (to be computed with foreign exchange adjustment under first proviso to section 48)
aFull value of consideration
bDeductions under section 48
iCost of acquisition without indexation
iiCost of Improvement without indexation
iiiExpenditure wholly and exclusively in connection with transfer
ivTotal (bi + bii + biii)
cBalance (5a - biv)
dDeduction under sections 54EC/54F
8Amount deemed to be short-term capital gains
aWhether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? If yes, then provide the details below :
Sl.Previous year in which asset transferredSection under which deduction claimed in that yearNew asset acquired/constructedAmount not used for new asset or remained unutilized in Capital gains account (X)
Year in which asset acquired/ constructedAmount utilised out of Capital Gains account
i
ii
bAmount deemed to be short term capital gains, other than at 'a'
9FOR NON-RESIDENTS- LTCG included in B1- B8 but not chargeable to tax in India as per DTAA
Sl.Country name, codeArticle of DTAAWhether Tax Residency Certificate obtained?Item no. A1 to A6 above in which includedAmount of LTCG
I
II
10Total long term capital gain chargeable under I.T. Act [B1 + B2 + B3 + B4 + B5 + B6 + B6 + B7 + B8 - B9] (In case of loss take the figure to 5xi of schedule CFL)

C. Income chargeable under the head 'CAPITAL GAINS'
Income chargeable under the head 'CAPITAL GAINS' (A8 + B10) (take B10 as nil, if loss)
If result is negative, the amount is required to be carried forward as Loss.


Enter data in applicable unshaded cells
D. Set-off of current year capital losses with current year capital gains (excluding amounts included in A7 & B9 which is chargeable under DTAA)
Type of Capital GainGain of current year ↓Short term capital loss set offLong term capital loss set offCurrent year's capital gains remaining after set off
15%30%Applicable Rate10%20%
Loss to be set off →
Short term capital gain15% NANANA
30% NANANA
Applicable Rate NANANA
Long term capital gain10% NA
20% NA
Total loss set off NA
Loss remaining after set offNA

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