Capital Gains & Grandfathering Exemption Calculator
Compute Short-Term & Long-Term Capital Gains under post-Budget 2024 rules (12.5% / 20%), Section 112A ₹1.25L exemption, real estate grandfathering indexation, and Section 54/54EC/54F rollover deductions.
SEC 112A & 111A•Budget 2024 Ready
All CalculatorsSelect Asset Class:
Holding Period & Classification
Holding Period (Months)60 Months (5 Yrs 0 Mos)
LTCG Threshold: >24 MosLong-Term (LTCG)
Calculation Method:
Financial Sale & Cost Inputs
Gross Sale Price / Full Consideration
Transfer Expenses (Brokerage, Stamp Duty)
Original Purchase Cost
Cost of Improvement / Construction
Statutory Rollover Exemptions
Section 54 (Residential House Reinvestment)
Section 54EC (NHAI / REC Bonds - Max ₹50L)
20% with Indexation (Optimal)
Total Tax Payable: ₹8,41,534
Grandfathered choice: 20% with indexation saves ₹53,333 vs 12.5% unindexed
Net Taxable Gain
₹40,45,833
After Rollover & Exemptions
Capital Gains Computational Statement
| Gross Sale Consideration | ₹1,20,00,000 |
| Less: Transfer / Brokerage Expenses | - ₹1,00,000 |
| Net Sale Consideration | ₹1,19,00,000 |
| Less: Purchase Cost (Unindexed) | ₹45,00,000 |
| Less: Improvement Cost (Unindexed) | ₹5,00,000 |
| Indexed Cost of Acquisition (CII 240 → 377) | ₹78,54,167 |
| Gross Capital Gain (Unindexed) | ₹69,00,000 |
| Net Taxable Capital Gain | ₹40,45,833 |
| Base Capital Gains Tax (20% with Indexation (Optimal)) | ₹8,09,167 |
| Health & Education Cess (4%) | ₹32,367 |
| TOTAL STATUTORY TAX LIABILITY | ₹8,41,534 |
Statutory Capital Gains Compliance
Section 54 and 54EC reinvestment schemes allow substantial tax deferrals. Capital gains must be accurately matched with quarterly advance tax installments to avoid Section 234C penal interest.