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गुरुग्राम, हरियाणा भारत, 122001
Capital Gains Tax Calculator on Property (2026)
Calculate LTCG and STCG tax on property sale with indexation benefit, CII data, and Section 54/54EC exemption guidance.
लेनदेन विवरण
कर गणना
कर बचत कैलकुलेटर (धारा 54 / 54EC / 54F)
कर बचत देखने के लिए पुनर्निवेश राशि दर्ज करें। ये छूट केवल दीर्घकालिक पूंजीगत लाभों पर लागू होती हैं।
छूट (धारा 54)
आप लाभ राशि को निम्नलिखित समय में अन्य आवासीय प्रॉपर्टी में पुनर्निवेशित करके दीर्घकालिक पूंजीगत लाभ पर टैक्स बचा सकते हैं:
- बिक्री से 1 वर्ष पहले
- बिक्री के 2 वर्ष बाद (खरीद के लिए)
- बिक्री के 3 वर्ष बाद (निर्माण के लिए)
या 6 महीने के भीतर 54EC कैपिटल गेन बॉन्ड्स में निवेश करके (अधिकतम ₹50 लाख)।
Capital Gains Exemption Comparison: Section 54 vs 54EC vs 54F
| Section | Eligible Asset Sold | Where to Invest | Max Exemption | Lock-in Period | Time Limit to Invest |
|---|---|---|---|---|---|
| Section 54 | Residential house property | Another residential house property | No limit (full capital gains exempt) | 3 years — cannot sell new property | 1 year before or 2 years after sale; 3 years if constructing |
| Section 54EC | Any land or building (long-term) | NHAI, REC, PFC, or IRFC bonds | ₹50 lakh (per financial year) | 5 years — bonds cannot be sold/pledged | Within 6 months from the date of sale |
| Section 54F | Any long-term capital asset (not a residential house) | Residential house property | No limit (proportional — based on reinvested amount vs net sale proceeds) | 3 years — cannot sell new property | 1 year before or 2 years after sale; 3 years if constructing |
How Indexation Works
Indexation is a method to adjust the purchase price of an asset for inflation over the holding period. The government publishes a Cost Inflation Index (CII) each financial year. By inflating the original cost to current-year terms, indexation reduces the taxable capital gain and, consequently, your tax liability.
Formula:
Indexed Cost of Acquisition = Purchase Price × (CII of Sale Year ÷ CII of Purchase Year)Example with real numbers:
- Purchase price in FY 2010-11: ₹30,00,000 | CII = 167
- Sale price in FY 2024-25: ₹1,20,00,000 | CII = 363
- Indexed cost = ₹30,00,000 × (363 ÷ 167) = ₹65,20,958
- Capital gain without indexation = ₹90,00,000
- Capital gain with indexation = ₹54,79,042 — a reduction of ₹35,20,958
- Tax saved at 20% = approximately ₹7,04,192
As this example shows, indexation can reduce your taxable gain by nearly 40% over a 14-year holding period. The longer you hold the property and the higher inflation rises, the greater the indexation benefit. This is why long-term capital gains on property are taxed at a flat 20% with indexation — a significantly lower effective rate than income tax slabs for most taxpayers.
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