STCG, LTCG, Section 54F, broker P&L parsing
Capital gains taxation under the post-Budget-2024 regime — STCG 20%, LTCG ₹1.25L exemption, Section 54/54F exemptions, broker P&L reconciliation across Zerodha, Upstox, Groww, and crypto exchanges.
10 articles publishedOrdered by publication date — newest first.
A REIT or InvIT payout mixes interest, dividend, rent and debt repayment. How each is taxed in Tax Year 2026-27, plus TDS and capital gains on selling units.
CGAS 1988 explained — the deposit deadline under Section 54, 54F and related exemptions, Type A versus Type B accounts, the forms for withdrawal and closure, the 60-day reinvestment rule, and exactly when unutilised money becomes taxable.
Resident individuals and HUFs selling land or buildings acquired on or before 22 July 2024 can choose between 12.5% without indexation and 20% with indexation. Who qualifies, how to run both computations, and the loss restriction that catches people out.
Section 112A grandfathering explained with worked examples — the lower-of and higher-of steps, why the rule can never create an artificial loss, what happens when the price fell after 31 January 2018, and how much tax it actually saves.
Finance Act 2026 moved buybacks back to capital gains from 1 April 2026. This explains the October 2024–March 2026 dividend rule that still governs buybacks tendered in that window. The shareholder is taxed on the full proceeds as dividend under Section 2(22)(f), with 10% TDS under Section 194, while the cost of acquisition becomes a capital loss carried forward for eight years.
CA-verified capital gains exemption guide for FY 2025-26. Section 54 residential→residential (₹10 crore cap), Section 54F any LTCA→residential (net consideration), Section 54EC bonds (₹50L cap, 5.25% interest, 5-year lock), CGAS deposit, time limits, and stacking strategy.
CA-verified crypto tax guide for FY 2025-26. Section 115BBH 30% flat tax, Section 194S 1% TDS thresholds, no loss set-off, no carry forward, Schedule VDA transaction-wise reporting, swap taxation, gift Section 56(2)(x), IT Act 2025 Section 446 penalty framework.
CA-verified NRI tax guide for FY 2025-26. Section 195 TDS rates property/MF/interest, Form 13 (now Form 128) Lower TDS Certificate, DTAA rates US-UK-Singapore-UAE-Canada-Australia, TAN mandatory for NRI property buyers, repatriation USD 1M limit, Form 15CA/15CB.
Capital gains tax on shares, mutual funds, property and gold after July 2024: holding periods, the ₹1.25 lakh exemption and worked examples.