Can I choose indexation for property?

Only if purchased before 23 July 2024 and held over 24 months. Choose lower of 20% with CII indexation or 12.5% without. CII 363 for FY 2025-26.

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ITR for Capital Gains in Delhi: Equity, Property, Gold, and Crypto Filing

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Equity LTCG: 12.5% above Rs 1.25 lakh (S.112A) - Listed shares and equity MFs

Equity STCG: 20% flat (S.111A) - Sold within 12 months

Property LTCG: 12.5% without indexation OR 20% with indexation (pre-23 Jul 2024 purchase)

Due Date: 31 July 2026 (ITR-2) | 31 August 2026 (ITR-3 with business income)

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Overview What Is CG ITR Who Must File Services Process Exemptions Challenges Fees Holding Periods Why Patron Comparison FAQs

ITR for Capital Gains in Delhi: Post-Budget 2024 Filing Guide

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

Anyone in Delhi who sold shares, mutual funds, property, gold, or crypto in FY 2025-26 must report capital gains in ITR. Post-23 July 2024: LTCG on equity at 12.5% above Rs 1.25 lakh (S.112A), STCG on equity at 20% (S.111A), other LTCG at 12.5% without indexation (S.112), property LTCG with choice of 12.5% without indexation or 20% with indexation for pre-23 July 2024 purchases. Capital losses carry forward 8 years ONLY if filed before due date. CII FY 2025-26: 363. Patron files from our Delhi office.

Delhi is one of India's largest capital markets hubs and property investment centres. Substantial equity portfolios, high-value property transactions in South Delhi, Greater Kailash, Dwarka, and Rohini, plus startup ESOP exits. Every transaction must be reported with correct classification, rate, and exemptions. Learn more about ITR for Capital Gains across India.

Patron Accounting's Delhi office provides comprehensive capital gains ITR: asset classification, rate application, property indexation choice, Schedule CG, S.54/54EC/54F exemptions, loss carry-forward, broker/MF data integration, and 26AS reconciliation. Integrated with income tax filing and business ITR for complete compliance.

Content is reviewed quarterly for accuracy.

What Is Capital Gains ITR: Reporting Profit from Asset Sales

Capital gains ITR reports profits from selling capital assets (shares, MFs, property, gold, crypto) in Schedule CG of ITR-2 or ITR-3. Gains are classified STCG or LTCG based on holding period, with different tax rates per classification.

Finance Act 2024 (effective 23 July 2024) restructured rates: STCG equity from 15% to 20%, LTCG equity from 10% to 12.5% (exemption raised Rs 1 lakh to Rs 1.25 lakh), indexation removed except property bought before 23 July 2024. For FY 2025-26, only new rates apply - no split reporting.

Filing is mandatory even if total income is below exemption limit when capital gains exist. Late filing (after 31 July/31 August) permanently forfeits capital loss carry-forward rights.

Key Terms for ITR for Capital Gains in Delhi:

S.112A (Equity LTCG): 12.5% above Rs 1.25 lakh on listed shares/equity MFs held >12 months. STT paid.

S.111A (Equity STCG): 20% flat on listed shares/equity MFs held ≤12 months. STT paid.

Indexation Choice: Property bought before 23 July 2024: choose lower of 20% with CII or 12.5% without. CII 363.

S.115BBH (Crypto): 30% flat regardless of holding period. No deductions except cost of acquisition.

Finance Act 2024 Capital Gains

Who Must File Capital Gains ITR in Delhi

Delhi equity investors - Sold listed shares or equity MF units. LTCG up to Rs 1.25 lakh now reportable in ITR-1/ITR-4 (new AY 2026-27).
Delhi property sellers - Sold immovable property. Indexation analysis for pre-23 July 2024 purchases. S.54/54EC exemption claims. TDS reconciliation.
Delhi MF investors - Equity MF, debt MF (slab rate post Apr 2023), hybrid, gold MF. SIP: each instalment has own holding period.
Delhi gold/jewellery sellers - Physical gold, ETF, digital gold. LTCG >24 months at 12.5%. SGBs at maturity: exempt.
Delhi startup founders/employees - ESOP exercises, unlisted share sales. LTCG >24 months at 12.5%.
Delhi crypto traders - 30% flat (S.115BBH). No loss set-off. 1% TDS (S.194S).

Capital Gains ITR Services: What Patron Handles

Service	What We Do
Asset Classification	Every transaction classified STCG/LTCG by holding period. Correct section (111A/112A/112/115BBH) and rate applied per asset class.
Property Indexation Analysis	Pre-23 July 2024 property: both methods computed (20% with CII vs 12.5% without). Lower tax chosen. CII 363.
Schedule CG Preparation	Complete Schedule CG + Schedule 112A in ITR-2/ITR-3. Asset-wise computation with cost, sale price, expenses, net gain.
S.54/54EC/54F Exemptions	S.54 property reinvestment (Rs 10 crore cap). S.54EC bonds (Rs 50 lakh). S.54F net consideration. Conditions verified, CGAS managed.
Capital Loss Set-Off	STCL offsets STCG+LTCG. LTCL offsets LTCG only. Optimised sequence. Carry-forward preserved by timely filing.
Broker/MF Data Integration	Capital gains imported from Zerodha, Groww, Angel, CAMS/KFINTECH CAS. SIP instalment-wise parsing. Zero manual errors.
26AS/AIS Reconciliation	TDS on property (S.194IA), stock transactions, MF redemptions reconciled. Mismatches corrected before filing.

Our Process

Capital Gains ITR Filing Process: 6 Steps for Delhi Investors

ITR-2 by 31 July 2026. ITR-3 by 31 August 2026. Late filing permanently forfeits capital loss carry-forward. File before due date.

Step 1

Collect Transaction Records

Broker capital gains statements, CAMS/KFINTECH CAS, property sale deed/registry, gold receipts, crypto exchange statements. Date of purchase, cost, date of sale, sale price for each. Patron imports from all accounts.

All sourcesAuto-imported

Collected01

Step 2

Classify Each Transaction

STCG or LTCG by holding period: equity >12 months = LTCG, property >24 months = LTCG, gold >24 months = LTCG, debt MF (post Apr 2023) = always STCG. Apply correct section and rate.

Per asset typeCorrect section

Classified02

Step 3

Compute Gains and Apply Exemptions

Net gain per transaction. Property (pre-23 Jul 2024): both indexed and non-indexed computed, lower chosen. S.54/54EC/54F applied if reinvestment made. CGAS deposit if not complete.

Indexation optimisedExemptions claimed

Computed03

Step 4

Set Off Losses

STCL set off against STCG first, then LTCG. LTCL against LTCG only. Net loss carried forward 8 years. Cannot offset salary/business income. Patron optimises sequence for Delhi investors.

Optimised set-offCarry-forward preserved

Offset04

Step 5

File ITR-2 or ITR-3

Schedule CG, Schedule 112A (scrip-wise equity LTCG), Part B-TTI. Self-assessment tax paid. Filed on incometax.gov.in by 31 July (ITR-2) or 31 August (ITR-3). Patron files before deadline.

Before due dateLoss preserved

Filed05

Step 6

E-Verify and Monitor

E-verify within 30 days. Monitor processing for S.143(1) intimation. Track refund if TDS excess. Respond to discrepancies. Patron monitors all Delhi capital gains ITRs.

E-verifiedRefund tracked

Complete06

Exemptions Available to Delhi Investors

S.54 (Property Reinvestment) - LTCG from residential property reinvested in another residential property. Cap Rs 10 crore. Purchase 1 yr before/2 yrs after. Construction 3 yrs after.
S.54EC (Specified Bonds) - Any LTCG invested in NHAI/REC/PFC bonds up to Rs 50 lakh. Within 6 months of sale. 5-year lock-in.
S.54F (Net Consideration) - LTCG from any non-residential asset. Invest entire net sale consideration in residential property. Full exemption if entire consideration reinvested.
S.54GB (Startup Investment) - Residential property LTCG invested in eligible startup. Full exemption. Before ITR due date.
CGAS - If reinvestment not complete by due date, deposit in Capital Gains Account Scheme at designated bank.

Common Capital Gains Challenges for Delhi Investors

Challenge	Impact	How Patron Accounting Solves It
Property Indexation Choice	Pre-23 Jul 2024 purchase: must compare 20% with CII vs 12.5% without. Many default to 12.5% losing savings	Patron computes both for every Delhi property sale and recommends lower
SIP Holding Period	Each SIP instalment has own purchase date. Lump sum redemption = mix of STCG and LTCG	Patron parses SIP statements instalment by instalment
Loss Carry-Forward Forfeiture	Capital losses carry forward ONLY if filed before due date. Late filing = permanent loss	Patron ensures timely filing to preserve 8-year carry-forward
Debt MF Misconception	Post Apr 2023 debt MFs taxed at slab rate regardless of holding. Investors expect LTCG treatment	Patron applies correct slab-rate treatment
Crypto 30% No Offset	No loss set-off between crypto assets. No deduction except cost. 1% TDS	Patron computes crypto gains from exchange statements accurately

Capital Gains ITR Filing Fees in Delhi

Fee Component	Amount
Equity/MF Capital Gains (ITR-2)	From INR 1,499
Property Capital Gains	From INR 2,999
Multi-Asset (equity + property + gold)	From INR 3,999
NRI Capital Gains (with DTAA)	From INR 4,999
Crypto/VDA ITR	From INR 2,999
CG + Salary + Business (ITR-3)	From INR 4,999
Patron Accounting Professional Fees	Starting from INR 1,499 (Exl GST and Govt. Charges)

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 ITR for Capital Gains in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Holding Period Reference for Delhi Investors

Stage	Estimated Timeline
Listed equity / Equity MF	≤12 months STCG 20% (S.111A) \| >12 months LTCG 12.5% above Rs 1.25L (S.112A)
Property	≤24 months STCG slab \| >24 months LTCG 12.5% (or 20% with indexation for pre-23 Jul 2024)
Gold / Jewellery	≤24 months STCG slab \| >24 months LTCG 12.5%
Unlisted shares	≤24 months STCG slab \| >24 months LTCG 12.5%
Debt MF (post Apr 2023)	Always STCG at slab rate regardless of holding
Crypto / VDA	Any holding: 30% flat (S.115BBH). No loss set-off
SGBs at maturity	Fully exempt

Critical: Capital loss carry-forward (8 years) is ONLY available if ITR is filed before the due date - 31 July for ITR-2, 31 August for ITR-3. Late filing permanently forfeits this right. File before due date even if you have losses.

Key Benefits

Why Choose Patron for Capital Gains ITR in Delhi

Post-Budget 2024 Rates

Correct rates for every asset class. No old/new rate confusion. S.111A at 20%, S.112A at 12.5%, property choice, crypto at 30%.

Property Indexation Optimisation

Both 20% with CII and 12.5% without computed for every Delhi property sale. Lower tax selected. Documented for assessment.

Broker/MF Integration

Data imported from all brokers and fund houses. SIP instalment-wise parsing. Zero manual errors for Delhi investors.

Loss Carry-Forward Protection

Every ITR filed before due date. Capital loss carry-forward preserved for 8 years. Permanently lost by late filing.

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"Sold South Delhi property and had 400+ MF transactions. Patron computed optimal indexation choice (saved Rs 2.8 lakh) and parsed every SIP instalment correctly. Filed before July 15." - Investor, Delhi

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

Patron vs Self-Filing: Capital Gains ITR Comparison

Factor	Patron Accounting	Self-Filing
Rate Application	Post-23 Jul 2024 rates per asset	Old/new rate confusion
Property Indexation	Both computed, lower chosen	Often defaults to 12.5%
SIP Parsing	Instalment-wise STCG/LTCG	Lump sum = single transaction
Loss Set-Off	Optimised, carry-forward preserved	Often missed, late filing forfeits
Exemption Claims	S.54/54EC/54F with timeline tracking	Conditions missed
Pricing	From INR 1,499	Portal errors + penalty risk

Related Tax Filing Services

ITR for Capital Gains (India) - National-level capital gains ITR.
ITR for Business - Business income with capital gains.
Accounting Services - Investment portfolio accounting.
TDS Return Filing - Property TDS reconciliation.

Legal Framework: Capital Gains Under Income Tax Act 1961

STCG Equity (S.111A): 20% on listed shares/equity MFs with STT. Holding ≤12 months.

LTCG Equity (S.112A): 12.5% above Rs 1.25 lakh. Listed shares/equity MFs. Holding >12 months.

Other LTCG (S.112): 12.5% without indexation. Property (pre-23 Jul 2024): choice of 20% with CII or 12.5% without.

Crypto (S.115BBH): 30% flat. No deductions except cost. 1% TDS (S.194S).

Exemptions: S.54 (property Rs 10 crore). S.54EC (bonds Rs 50 lakh). S.54F (net consideration).

CII FY 2025-26: 363. Loss Carry-Forward: 8 years. Only if filed before due date.

Source: incometax.gov.in, Finance Act 2024

FAQs: ITR for Capital Gains in Delhi

Common questions about capital gains tax rates, property indexation, exemptions, and filing for Delhi investors.

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What is the LTCG tax rate on equity?

12.5% under Section 112A above Rs 1.25 lakh per year on listed equity shares and equity MFs. STT must be paid. Holding >12 months. Section 87A rebate NOT applicable to capital gains. Patron computes from broker statements.

Can I choose indexation for Delhi property?

Only if purchased before 23 July 2024 and held >24 months. Choose lower of 20% with CII indexation (CII 363) or 12.5% without. Post-23 July 2024 purchases: only 12.5%. Patron computes both and recommends lower.

What exemptions reduce capital gains tax?

S.54: property reinvestment (Rs 10 crore cap). S.54EC: NHAI/REC bonds (Rs 50 lakh within 6 months). S.54F: net consideration in residential property. Each has specific conditions and timelines. CGAS if reinvestment not complete.

What is STCG rate on equity shares?

20% flat under Section 111A (up from 15% post-23 July 2024). Listed shares/equity MFs with STT. STCG on other assets (property, gold, unlisted) at slab rate.

How are mutual fund gains taxed?

Equity MF: STCG 20% (≤12 months), LTCG 12.5% above Rs 1.25 lakh (>12 months). Debt MF (post Apr 2023): always slab rate. SIP: each instalment has own holding period. Patron parses instalment by instalment.

Can capital losses offset other income?

No. Capital losses only offset capital gains. STCL offsets STCG+LTCG. LTCL offsets LTCG only. Cannot offset salary/business/rental income. Carry forward 8 years - ONLY if filed before due date.

Is crypto taxed differently?

Yes. 30% flat (S.115BBH) regardless of holding. No deductions except cost of acquisition. Losses from one crypto cannot offset another. 1% TDS (S.194S) above Rs 10,000.

How much does capital gains ITR cost?

Patron: equity/MF from Rs 1,499. Property from Rs 2,999. Multi-asset from Rs 3,999. Crypto from Rs 2,999. Includes exemptions, loss set-off, 26AS reconciliation. Call +91 945 945 6700.

Quick Answers

Shares bech ke profit hua? 12 mahine ke andar: 20% (S.111A). 12 mahine baad: 12.5% Rs 1.25 lakh se upar (S.112A). Pehle Rs 1.25 lakh exempt.

Property bechi, indexation milega? Sirf 23 July 2024 se pehle kharidi thi toh. 20% with indexation ya 12.5% without - jo kam tax aaye.

Capital loss carry forward hoga? 8 saal tak. Lekin ITR due date se pehle file hona chahiye. Late = permanent loss.

Capital Loss Carry-Forward: File Before Due Date or Lose It

Capital losses carry forward for 8 assessment years - but ONLY if ITR is filed before 31 July (ITR-2) or 31 August (ITR-3). Late filing permanently forfeits this right. The post-Budget 2024 rate structure requires careful computation for each asset class.

Contact Patron - Call +91 945 945 6700 or WhatsApp us.

File Your Capital Gains ITR in Delhi Today

ITR for capital gains in Delhi covers equity, MFs, property, gold, unlisted shares, and crypto. Post-23 July 2024 rates require asset-wise classification, correct rate application, property indexation choice, exemption optimisation, and timely filing to preserve loss carry-forward.

Patron Accounting provides comprehensive capital gains ITR from our Rohini office - asset classification, rate application, indexation analysis, Schedule CG, S.54/54EC/54F claims, loss set-off, broker integration, and 26AS reconciliation. 15+ years, 10,000+ businesses, Pune, Mumbai, Delhi, Gurugram.

Reviewed by CA & CS Team - Patron Accounting LLP

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Content Created: 06 April 2026 | Last Updated: 06 April 2026 | Next Review: 06 October 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure capital gains tax rates, exemption limits, CII values, and holding period rules are current per Finance Act 2024. Verified against incometax.gov.in.