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ITR for Capital Gains - Expert CA Filing for LTCG and STCG India

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LTCG on Equity: 12.5% under Section 112A on gains above Rs 1.25 lakh/year (Finance Act 2024, from 23 July 2024). Exemption up to Rs 1.25 lakh. Section 87A rebate not applicable.

STCG on Equity: 20% under Section 111A (from 23 July 2024). Mandatory split reporting: pre and post 23 July 2024 transactions reported separately in ITR-2.

Property/Other LTCG: 12.5% without indexation (Section 112). For property bought before 23 July 2024: option of 20% with indexation. CII FY 2025-26: 363. Section 54/54EC exemptions.

Starting Fee: From Rs 1,499 for equity/MF ITR. Property ITR from Rs 2,999. Multi-asset from Rs 3,999. NRI DTAA from Rs 4,999. Due date: 31 July 2026.

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“
I contacted Patron to file ITR for my 5 family members. Shubham Junjunwala and Amin Jain were thorough and professional. The capital gains computation across equity and property was handled perfectly with correct split reporting.
RK
Rajesh Kumar
Investor, Pune
★★★★★
“
Very proficient and professional staff. Patron handled my capital gains from property sale with Section 54EC bond computation and CGAS documentation. The 12.5% vs 20% comparison for my pre-July 2024 property saved me significant tax.
SP
Sneha Patel
Property Seller, Mumbai
★★★★★
“
As an NRI with property sale and equity gains in India, my ITR was complex. Patron Accounting handled the DTAA assessment, Section 195 TDS credit, and Schedule 112A with scrip-wise details imported directly from my broker. The AIS reconciliation caught 3 discrepancies before filing.
AM
Arun Mehra
NRI Investor, Delhi
★★★★★
“
Had capital gains from equity, debt MFs, and crypto all in one year. The different tax rates (12.5%, slab rates, 30% for crypto) and the mandatory pre/post July 2024 split made self-filing impossible. Patron handled all three asset types in a single ITR-2 with zero errors.
PJ
Priya Joshi
Multi-Asset Investor, Hyderabad
★★★★★
“
I had carried-forward capital losses from the previous year that needed to be set off correctly against this year LTCG. Patron ensured the losses were preserved and applied in the right sequence - LTCL against LTCG only, STCL against both. Saved me about Rs 45,000 in tax.
VK
Vikram Khanna
Equity Trader, Pune
★★★★★

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ITR for Capital Gains - Complete Guide for FY 2025-26

📌 TL;DR - Capital Gains ITR Services at a Glance

ITR for capital gains is filed using ITR-2 (individuals/HUF) or ITR-3 (with business income). LTCG on equity: 12.5% above Rs 1.25 lakh (Section 112A). STCG on equity: 20% (Section 111A). Other LTCG: 12.5% without indexation (Section 112). Due date: 31 July 2026. Budget 2024 requires mandatory split reporting of pre and post 23 July 2024 transactions. Capital losses carry forward up to 8 years.

Anyone who sold shares, mutual funds, property, gold, or crypto in FY 2025-26 must report capital gains in their ITR. Budget 2024, effective 23 July 2024, restructured capital gains tax significantly - changing rates, removing indexation for most assets, and requiring split reporting into pre and post 23 July transactions. The form is ITR-2 (individuals/HUF without business income) or ITR-3 (with business income).

ParameterDetails
ITR FormITR-2 (individuals/HUF with capital gains); ITR-3 (with business income)
LTCG Rate - Equity (Sec 112A)12.5% on gains above Rs 1.25 lakh/year (from 23 Jul 2024)
STCG Rate - Equity (Sec 111A)20% flat (from 23 Jul 2024)
LTCG Rate - Other (Sec 112)12.5% without indexation; 20% with indexation option for pre-Jul 2024 property
Due Date AY 2026-2731 July 2026 (non-audit individuals and HUF)
Capital Loss Carry ForwardUp to 8 assessment years; LTCL only against LTCG (Section 74)
Patron FeeStarting from Rs 1,499

Content is reviewed quarterly for accuracy.

What Is ITR for Capital Gains?

ITR for capital gains is the process of reporting profits earned from selling capital assets - such as shares, mutual funds, immovable property, gold, bonds, or virtual digital assets - in your annual Income Tax Return filed with the Income Tax Department under the Income Tax Act, 1961.

The returns are filed using ITR-2 (individuals/HUF without business income) or ITR-3 (with business income). Capital gains are reported in Schedule CG and Schedule 112A (for listed equity). Budget 2024 introduced mandatory split reporting of transactions before and after 23 July 2024, new tax rates, and removal of indexation for most assets.

Key Terms for Capital Gains ITR:

Capital Asset (Section 2(14)): Any property held by a person - shares, property, gold, MF units, patents. Excludes stock-in-trade and personal effects.

LTCG: Gain from assets held beyond prescribed period - 12 months (listed equity), 24 months (property), 36 months (others).

Section 112A: LTCG on listed equity/equity MFs at 12.5% above Rs 1.25 lakh. STT must be paid on sale.

Section 111A: STCG on listed equity/equity MFs at 20% (from 23 July 2024). Earlier rate: 15%.

CII (Cost Inflation Index): FY 2025-26: 363. Used to adjust acquisition cost for inflation. Indexation removed for most assets from 23 July 2024.

CGAS: Capital Gains Account Scheme - park sale proceeds if Section 54/54F reinvestment not completed before ITR filing.

Capital Gains ITR LTCG 112A 12.5% STCG 111A 20% VDA 30% Rs 1.25L Free Budget 2024 ITR-2 / Sch CG Income Tax Act, 1961 Capital Gains ITR
Income Tax Act, 1961 Sec 112A | Sec 111A | ITR-2

Who Must File ITR for Capital Gains?

  • Sold listed equity shares or equity MFs (any amount - even within Rs 1.25 lakh exemption must be declared)
  • Sold immovable property (flat, plot, commercial premises) in India
  • Redeemed debt MFs, gold bonds, or digital gold
  • Sold unlisted shares, gold ETFs, or other capital assets
  • Sold virtual digital assets (VDAs) including cryptocurrency - 30% flat tax (Section 115BBH)
  • Have brought-forward capital losses to set off
  • NRIs with capital gains from Indian assets
  • Buyer deducted TDS on property sale under Section 194IA
Asset TypeHolding for LTCGLTCG Rate (from 23 Jul 2024)STCG Rate
Listed Equity, Equity MF> 12 months12.5% above Rs 1.25L (Sec 112A)20% (Sec 111A)
Immovable Property> 24 months12.5% without indexation OR 20% with (pre-Jul 2024 purchase)Slab rates
Unlisted Shares> 24 months12.5% (Sec 112)Slab rates
Debt MF (from 1 Apr 2023)N/AAlways STCGSlab rates
Crypto / VDAN/AAlways 30%30% (Sec 115BBH)

6 Capital Gains ITR Filing Services

ServiceWhat We Do
Capital Gains ComputationLTCG and STCG across all asset types with correct pre/post 23 July 2024 split, indexed cost of acquisition (CII 363), and transfer expense deductions.
Schedule 112A PreparationScrip-wise LTCG details imported from broker statements (Zerodha, Groww, HDFC Securities) and CAMS/Kfintech for automated population.
Exemption Planning (Sec 54/54EC/54F)Section 54 (property reinvestment), 54EC (NHAI/REC bonds up to Rs 50 lakh within 6 months), 54F (other LTCG to property). CGAS documentation.
AIS and 26AS ReconciliationCross-reference every transaction with AIS before filing to resolve discrepancies proactively and prevent Section 143(1) mismatch notices.
TDS Credit MatchingSection 194IA TDS on property sales, Section 195 for NRI transactions. Advance tax shortfall computation under Sections 234B and 234C.
ITR-2 Filing and E-VerificationVerified ITR-2 or ITR-3 filed on incometax.gov.in with Schedule CG, 112A, exemption reports, and e-verification via Aadhaar OTP or net banking.
Our Process

9-Step Capital Gains ITR Filing Process

Our CA team handles every dimension - from transaction classification and computation to exemption planning and verified e-filing on incometax.gov.in.

Step 1

Gather Transaction Documents

Collect broker P&L, CAMS/Kfintech capital gain statements, AIS and Form 26AS from the Income Tax Portal, sale deeds, and purchase deeds.

Broker data received AIS downloaded
Gathered01
Step 2

Classify Assets (LTCG vs STCG)

Determine short-term or long-term based on holding period under Section 2(42A): 12 months for listed equity, 24 months for property, 36 months for other assets.

Assets classified Holding verified
LTCGSTCG
Classified02
Step 3

Split Pre/Post 23 July 2024

Separate transactions into two batches: before 23 July 2024 and on/after 23 July 2024 as required by Budget 2024 reporting rules in ITR-2.

Split completed Dual-period ready
Pre-Jul 24Post-Jul 24
Split Done03
Step 4

Compute Net Capital Gains

Sale consideration minus indexed cost of acquisition (CII: 363 for FY 2025-26), cost of improvement, and transfer expenses (brokerage, stamp duty, registration, legal fees).

Gains computed Indexation applied
CII: 363
Computed04
Step 5

Apply Correct Tax Rates

LTCG u/s 112A: 12.5% (above Rs 1.25L). STCG u/s 111A: 20%. Other LTCG u/s 112: 12.5% without indexation. Other STCG: slab rates. Crypto: 30% flat (115BBH).

Rates applied Tax computed
12.5%20%30%
Applied05
Step 6

Check Exemptions (Sec 54/54EC/54F)

Section 54 (residential property reinvestment within 2/3 years), Section 54EC (NHAI/REC bonds up to Rs 50 lakh within 6 months), Section 54F (other LTCG to residential property).

Exemptions evaluated Savings maximized
Sec 54 / 54ECEXEMPT
Claimed06
Step 7

Fill Schedule CG and Schedule 112A

Complete Schedule CG in ITR-2 with asset-wise details. Schedule 112A for listed equity with scrip-wise data: ISIN, units, consideration, acquisition cost, FMV as on 31 January 2018.

Schedule CG done 112A populated
Sch 112AFILLED
Filled07
Step 8

Reconcile TDS and Advance Tax

Match Form 26AS TDS deducted against tax payable. Compute advance tax shortfall under Sections 234B and 234C if applicable.

TDS matched Shortfall computed
26ASReconciled
Reconciled08
Step 9

Submit ITR-2 and E-Verify

File ITR-2 on incometax.gov.in and e-verify within 30 days using Aadhaar OTP or net banking. Download ITR-V acknowledgement.

ITR filed E-verified
ITR-2FILED
Complete09

Documents Required for Capital Gains ITR

For Shares and Mutual Funds:

  • Capital gain statement from broker (P&L / Tax P&L report)
  • CAMS/Kfintech consolidated capital gain statement for mutual funds
  • AIS (Annual Information Statement) from incometax.gov.in
  • Form 26AS for TDS credit reconciliation
  • ISIN-wise transaction list for Schedule 112A

For Immovable Property:

  • Sale deed and original purchase deed with registration documents
  • Proof of improvement costs (renovation invoices)
  • Transfer expenses: brokerage, stamp duty, legal fee invoices
  • Form 26QB (TDS u/s 194IA) and Form 16B from buyer
  • Section 54/54EC reinvestment proof or CGAS deposit receipts

For Crypto/VDA: Transaction history and P&L report from each exchange.

4 Common Capital Gains ITR Challenges

ChallengeImpactHow Patron Accounting Solves It
Pre/Post 23 July 2024 Split ErrorBudget 2024 requires transactions before and after 23 July 2024 to be reported separately with different ratesOur CA team categorizes every transaction by date and prepares dual-period Schedule CG entries as required by CBDT.
Schedule 112A for Large PortfoliosScrip-wise entry for hundreds of listed equity transactions is time-consuming and error-proneDirect import from broker statements (Zerodha, Groww, HDFC Securities, CAMS, Kfintech) for automated population.
AIS/TIS Mismatch NoticesIncome Tax Department sends Section 143(1) notices when AIS data does not match filed ITRPre-filing AIS cross-reference resolves discrepancies proactively before filing.
12.5% vs 20% for PropertyFor pre-July 2024 property, choosing between 12.5% without indexation and 20% with indexation requires computation of bothCA computes both options and selects the lower tax as permitted under Finance Act 2024 proviso for resident individuals and HUFs.

Capital Gains ITR Filing Fees

Fee ComponentAmount
Equity/MF Capital Gains Only (ITR-2)Starting Rs 1,499
Property Sale (with exemption computation)Starting Rs 2,999
Multiple Asset Types (equity + property + crypto)Starting Rs 3,999
NRI Capital Gains with DTAA ClaimStarting Rs 4,999
Capital Gains with Tax Audit (ITR-3)Custom CA quote
Section 54EC/54 Exemption PlanningIncluded in package

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Capital Gains ITR consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Capital Gains ITR Filing Timeline

StageEstimated Timeline
Equity/MF capital gains (documents ready)2-3 working days
Property sale with exemption computation4-7 working days
Multiple asset types + AIS reconciliation5-7 working days
NRI capital gains with DTAA assessment7-10 working days
CPC processing (Income Tax Department)1-10 months (case-to-case)

Key Deadlines AY 2026-27: 31 July 2026 - due date for non-audit individuals/HUF. Missing this date forfeits capital loss carry-forward rights. 31 December 2026 - belated return deadline with Rs 5,000 late fee (Section 234F). 6 months from sale - Section 54EC bond investment deadline. Before ITR due date - CGAS deposit mandatory if Section 54/54F reinvestment is incomplete.

Key Benefits

Why Choose CA Help for Capital Gains ITR

Correct Form Selection

Avoid defective return notices for using ITR-1 when ITR-2 is required. CA selects the correct form based on your income sources.

Accurate Split Reporting

Mandatory pre and post 23 July 2024 transaction classification (Budget 2024). Different rates and indexation rules applied correctly.

Maximum Exemptions

Section 54, 54EC, 54F evaluated against your reinvestment details. CGAS documentation for ongoing reinvestments.

Loss Carry-Forward Preserved

Capital losses carried forward for 8 years only if ITR filed on time. LTCL only offsets LTCG. CA ensures correct set-off and preservation.

AIS Mismatch Prevention

Pre-filing AIS reconciliation prevents scrutiny notices under Section 143(2). Every transaction cross-referenced before filing.

Why Taxpayers Trust Patron Accounting

5,000+ Clients Annually across India and international NRI clients.

4.9/5 Google Rating from 1,200+ verified reviews.

Dedicated Capital Gains Team with expertise in Schedule 112A, property exemptions, and AIS reconciliation.

4 Offices: Pune, Mumbai, Delhi, and Hyderabad.

15+ Years in income tax and capital gains compliance.

DIY vs Professional CA Filing

ParameterDIY FilingPatron Accounting CA Filing
Pre/Post 23 Jul 2024 SplitManual, error-proneAuto-handled with date-wise classification
Schedule 112AManual scrip entryDirect import from broker/CAMS/Kfintech
AIS MismatchOften missedPre-filing AIS cross-check included
Sec 54/54EC ExemptionComplex manual computationIncluded with timeline audit
Defective Return RiskHigh if wrong formZero - CA selects correct form
Loss Carry-ForwardMay be missedAlways preserved when applicable
Notice SupportSelf-managedAvailable from Patron CA team

Related Tax Filing Services

Legal Framework for Capital Gains Taxation

Governing Law: Income Tax Act, 1961; Finance Act 2024.

Key Provisions:

  • Section 2(14): Definition of capital asset.
  • Section 2(42A): Holding periods - 12m (equity), 24m (property), 36m (others).
  • Section 112A: LTCG on equity at 12.5% above Rs 1.25 lakh (from 23 Jul 2024).
  • Section 111A: STCG on equity at 20% (from 23 Jul 2024).
  • Section 112: Other LTCG at 12.5% without indexation. 20% with indexation option for pre-Jul 2024 property.
  • Section 54/54EC/54F: Exemptions for reinvestment in property or bonds.
  • Section 115BBH: Crypto/VDA at 30% flat. No deductions except cost. No loss set-off.
  • Section 74: Capital loss carry-forward for 8 assessment years.
  • Section 234F: Late fee Rs 5,000 (Rs 1,000 if income below Rs 5 lakh).

CII FY 2025-26: 363. Due date: 31 July 2026.

Portals: Income Tax Portal

Frequently Asked Questions - Capital Gains ITR

Answers about ITR form selection, LTCG/STCG rates, split reporting, property exemptions, AIS mismatch, and loss carry-forward.

Quick Answers

Q: LTCG exemption for equity? A: Rs 1.25 lakh/year under Section 112A (from FY 2024-25, Finance Act 2024).

Q: Due date for capital gains ITR? A: 31 July 2026 for FY 2025-26 (AY 2026-27), non-audit individuals/HUF.

Q: Is indexation available on property? A: For property bought before 23 July 2024 by resident individual/HUF: choose 20% with indexation or 12.5% without, whichever is lower.

Q: Tax on crypto? A: 30% flat under Section 115BBH. No deductions except cost. No loss set-off.

File Before 31 July 2026 to Preserve Loss Carry-Forward

Missing the 31 July 2026 due date forfeits capital loss carry-forward rights for up to 8 years. Late fee: Rs 5,000 under Section 234F (Rs 1,000 if income below Rs 5 lakh). Belated return deadline: 31 December 2026.

Section 54EC bond investment must be made within 6 months of property sale. CGAS deposit mandatory before ITR due date if reinvestment is incomplete. AIS-ITR mismatches trigger Section 143(2) scrutiny with 50% penalty for underreporting.

Action: Call +91 945 945 6700 or WhatsApp us for a free consultation.

File Your Capital Gains ITR with Expert CA Help

Capital gains ITR is complex after Budget 2024 - new rates, mandatory pre/post 23 July 2024 split reporting, removal of indexation for most assets, and updated Schedule 112A requirements.

A missed exemption, incorrect rate, or AIS mismatch can lead to notices, penalties, and lost refunds. Patron Accounting's CA team handles every dimension - classification, computation, exemption planning, and verified e-filing.

5,000+ clients. 4.9/5 Google Rating. Offices in Pune, Mumbai, Delhi, Hyderabad. Starting from Rs 1,499.

Book a Free Consultation - No Obligation.

Capital Gains ITR Filing Across India

Expert CA-assisted capital gains ITR filing with Schedule 112A, exemption planning, and AIS reconciliation.

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Content Created: 01 March 2026  |  Last Updated:  |  Next Review: On Union Budget 2026 or July 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed on each Union Budget announcement and July annually. Content aligned with Finance Act 2024, CBDT notifications, and IT Act 1961. Next review: Budget 2026 or July 2026.

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