Which ITR form for capital gains?

ITR-2 if you have salary plus capital gains without business income. ITR-3 if you also have business or professional income. For AY 2026-27, ITR-1 now allows LTCG up to Rs 1.25 lakh under Section 112A if there are no carried-forward losses. Most Gurugram investors with equity, property, or ESOP capital gains use ITR-2.

What is the LTCG tax rate in 2026?

For FY 2025-26 (AY 2026-27): LTCG on listed equity and equity MF is 12.5% on gains above Rs 1.25 lakh (Section 112A). LTCG on property (post 23 Jul 2024 sale) is 12.5% without indexation, with the option of 20% with indexation for property purchased before 23 Jul 2024. Budget 2026 made no changes to these rates.

How is Gurugram property capital gain calculated?

Sale consideration is the higher of actual sale price or circle rate (Section 50C). Cost of acquisition is the purchase price (indexed if property bought before 23 Jul 2024). LTCG = Sale consideration minus cost minus improvement minus exemptions (Section 54/54EC). For properties bought before 2001, FMV as of 1 April 2001 is used as cost. Patron runs dual computation (with and without indexation) for every Gurugram property client.

How are ESOPs taxed for Gurugram IT employees?

ESOPs face two-stage taxation: (1) Perquisite at exercise - difference between FMV on exercise date and exercise price is taxed as salary (Section 17(2)). (2) Capital gains on sale - difference between sale price and FMV on exercise date is STCG or LTCG depending on holding period. For US-listed company shares, DTAA relief may apply. Patron handles both stages in a single integrated filing. Need ESOP tax filing help? Call +91 945 945 6700.

Can capital losses be carried forward?

Yes, but only if ITR is filed before the due date (31 July 2026 for non-audit). Short-term capital losses offset both STCG and LTCG. Long-term capital losses only offset LTCG. Unabsorbed losses carry forward for 8 assessment years under Section 74. Filing late means the entire loss is forfeited. For Gurugram investors with equity market losses, timely filing is critical.

What is the capital gains ITR filing cost?

Capital gains ITR filing fees at Patron Accounting start from Rs 1,499 for equity/MF gains only, Rs 2,999 for property capital gains, Rs 3,999 for multi-asset filings (equity + property + MF), and Rs 4,999 for NRI property sale with DTAA analysis. Government fees are nil.

Do NRIs pay tax on Gurugram property sale?

Yes. NRIs selling property in Gurugram face LTCG tax at 12.5% (without indexation) or 20% (with indexation for pre-23 Jul 2024 purchases). The buyer deducts TDS at 20-30% under Section 195. The NRI files an ITR-2 to report the gain, claim Section 54/54EC exemptions, and request refund of excess TDS. DTAA provisions with the NRI's resident country may provide additional relief. NRI property tax filing? Call +91 945 945 6700.

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Q: Is Section 87A rebate available on capital gains?

No. The Section 87A rebate under the new tax regime (for income up to Rs 12 lakh) does not apply to LTCG and STCG taxed at special rates under Sections 111A, 112, and 112A. Even if total income (excluding capital gains) is below Rs 12 lakh, tax on capital gains must be paid separately. This catches many Gurugram salaried investors by surprise. Quick Answers Capital gains pe kitna tax lagta hai? Equity LTCG: 12.5% (Rs 1.25 lakh se zyada par). Equity STCG: 20%. Property LTCG: 12.5% ya 20% with indexation (purani kharid par). ITR kab bharna hai? 31 July 2026 tak (non-audit). Late file karne par capital loss carry-forward nahi hogi. Property bechne par tax kaise bachayein? Section 54 (naya ghar khariden 2 saal mein) ya Section 54EC (NHAI/REC bonds mein invest karein 6 mahine mein, max Rs 50 lakh).

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LTCG on Equity: 12.5% above Rs 1.25 lakh (Section 112A) | STCG on Equity: 20% (Section 111A)

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

ITR Form: ITR-2 (no business income) | ITR-3 (with business income) | Split reporting mandatory

Due Date: 31 July 2026 (AY 2026-27, non-audit)

5,000+ Capital Gains ITRs filed annually. Trusted by Gurugram investors, property sellers, and IT professionals.

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Sold my DLF Phase 2 property and Patron computed both indexation methods. Saved Rs 4.8 lakh in tax by choosing the indexed method. Excellent capital gains expertise.

Rajiv Kapoor

Property Seller, Gurugram

★★★★★

2 months ago

“

My ESOPs vested across 3 years in a US-listed company. Patron handled the perquisite vs capital gains split, DTAA credit, and integrated filing. Very professional team.

Amit Sharma

IT Professional, DLF Cyber City

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1 month ago

“

As an NRI selling my Golf Course Road flat, I had 30% TDS deducted. Patron filed my ITR, claimed Section 54 exemption, and got me a Rs 12 lakh refund within 4 months.

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NRI, Dubai

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“

Multiple broker accounts, mutual fund SIPs, and a property sale - all in one year. Patron consolidated everything, computed dual indexation for property, and filed accurately before deadline.

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Business Owner, Sohna Road

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“

Had significant crypto gains and equity losses. Patron helped me understand the no-loss-set-off rule for crypto and properly carried forward my equity losses for next year. Very knowledgeable team.

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4 months ago

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Capital Gains ITR in Gurugram: Navigating Post-Budget 2024 Tax Changes

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

Anyone who sold shares, mutual funds, property, gold, bonds, or virtual digital assets in FY 2025-26 must report capital gains in their ITR. Budget 2024 (effective 23 July 2024) restructured capital gains taxation: LTCG on equity is now 12.5% above Rs 1.25 lakh (Section 112A), STCG on equity is 20% (Section 111A), and indexation is removed for most assets except a transitional option for property purchased before 23 July 2024. ITR forms require mandatory split reporting of pre and post 23 July 2024 transactions. The form is ITR-2 (without business income) or ITR-3 (with business income). Due date is 31 July 2026. Late filing forfeits capital loss carry-forward rights.

Gurugram is a city of investors. IT professionals in DLF Cyber City trade actively on stock markets, hold ESOPs and RSUs from multinational employers, and invest in mutual funds through SIPs. The Golf Course Road and DLF Phase 1-5 corridors see hundreds of high-value property transactions annually, with apartments and penthouses selling at Rs 15,000-30,000 per square foot. Sohna Road's emerging property market attracts both resident and NRI investors. Every one of these transactions generates capital gains or losses that must be reported in the ITR. For a comprehensive overview of capital gains taxation across India, refer to our ITR for Capital Gains national guide.

Asset	Holding Period	LTCG Rate	STCG Rate	Exemption/Note
Listed equity shares	12 months	12.5% (above Rs 1.25L)	20%	Section 112A / 111A
Equity mutual funds	12 months	12.5% (above Rs 1.25L)	20%	Same as listed equity
Property (post 23 Jul 2024)	24 months	12.5% (no indexation)	Slab rates	Section 54/54EC available
Property (pre 23 Jul 2024 buy)	24 months	Lower of 12.5% or 20% with indexation	Slab rates	CII FY 2025-26: 363
Debt mutual funds (post Apr 2023)	Any	Always STCG	Slab rates	No LTCG benefit
Gold / bonds	24 months	12.5%	Slab rates	SGB exempt on maturity
Virtual digital assets (crypto)	Any	30% flat	30% flat	No loss set-off

Haryana does not levy Professional Tax, but Gurugram residents face significant capital gains tax obligations given the city's high property values and active investment culture. The Budget 2024 changes - effective from 23 July 2024 - have created a dual reporting requirement for FY 2025-26 transactions: gains from assets sold before 23 July 2024 follow the old rates, and gains from assets sold from 23 July 2024 onwards follow the new rates. The ITR forms for AY 2026-27 (notified 30 March 2026) mandate this split reporting in Schedule CG.

Content is reviewed quarterly for accuracy.

Capital Gains Tax Rates - Post Budget 2024

Budget 2024 (Finance Act 2024, No. 2), effective 23 July 2024, restructured capital gains taxation in India. The key changes that affect Gurugram investors filing ITR for FY 2025-26 are as follows.

LTCG on listed equity shares and equity mutual funds (Section 112A): Tax rate increased from 10% to 12.5% on gains exceeding Rs 1.25 lakh per year (previously Rs 1 lakh). The exemption threshold was raised from Rs 1 lakh to Rs 1.25 lakh. No indexation benefit. For Gurugram IT employees with large equity portfolios built through SIPs and direct stock purchases, this means a higher tax rate on gains above the exemption limit.

STCG on listed equity shares and equity mutual funds (Section 111A): Tax rate increased from 15% to 20%. This affects frequent traders and Gurugram investors who sold equity holdings within 12 months of purchase. No exemptions or deductions available.

LTCG on immovable property (Section 112): For property sold from 23 July 2024 onwards, LTCG is taxed at 12.5% without indexation. However, for property purchased before 23 July 2024, the taxpayer has the option to compute tax at the lower of: (a) 12.5% without indexation, or (b) 20% with indexation (using CII). CII for FY 2025-26 is 363. This transitional provision is critical for Golf Course Road, DLF Phase 1-5, and Sohna Road property sellers whose properties were purchased years ago at much lower prices. Learn more about Income Tax Return filing for comprehensive ITR guidance.

Debt mutual funds (purchased after 1 April 2023): Capital gains are always treated as short-term regardless of holding period, taxed at slab rates. No LTCG classification or indexation benefit. This affects conservative investors in Gurugram who held debt funds for multi-year periods expecting LTCG treatment.

Virtual digital assets (crypto): Flat 30% tax on all gains (Section 115BBH), regardless of holding period. No loss set-off against any other income. 1% TDS under Section 194S on all crypto transactions above Rs 10,000.

Key Terms for ITR for Capital Gains in Gurugram:

LTCG (Long-Term Capital Gains): Profit from selling assets held beyond the prescribed holding period (12 months for equity, 24 months for property).

STCG (Short-Term Capital Gains): Profit from selling assets within the prescribed holding period.

Section 112A: Governs LTCG on listed equity and equity mutual funds at 12.5% above Rs 1.25 lakh.

Section 54: Exemption on LTCG from property sale if reinvested in residential property within prescribed time.

CII (Cost Inflation Index): Used to compute indexed cost of acquisition. FY 2025-26 CII is 363.

Schedule CG: The schedule in ITR forms for reporting all categories of capital gains with mandatory pre/post 23 July 2024 split.

Capital Gains ITR Gurugram Filing

Who Must File Capital Gains ITR in Gurugram?

Salaried investors with equity/MF gains - DLF Cyber City and Golf Course Road IT professionals who sold listed shares or equity mutual funds during FY 2025-26 and earned capital gains must file ITR-2 (if no business income) or ITR-3 (if business income exists). Even if LTCG is below Rs 1.25 lakh, reporting in ITR is mandatory if total income exceeds the basic exemption limit. Newly for AY 2026-27, ITR-1 allows LTCG up to Rs 1.25 lakh under Section 112A without carried-forward losses.

Property sellers in Gurugram - Anyone who sold an apartment, plot, villa, or commercial property in Gurugram during FY 2025-26 must report the capital gain in ITR-2 or ITR-3. Given Gurugram's high property values (Golf Course Road apartments at Rs 2-10 crore, DLF Phase 1-5 plots at Rs 3-15 crore, Sohna Road apartments at Rs 50 lakh-2 crore), the capital gains are typically substantial. Section 54 (reinvestment in residential property) and Section 54EC (investment in specified bonds up to Rs 50 lakh) exemptions are available. You may also need ITR for Property Sale guidance.

ESOP and RSU holders in IT companies - Gurugram IT employees in DLF Cyber City and Golf Course Road MNCs who exercised ESOPs or received RSU vesting during FY 2025-26 face a two-stage taxation: perquisite tax at the time of exercise/vesting (reported as salary income) and capital gains tax when shares are subsequently sold. The cost of acquisition for capital gains purposes is the fair market value on the date of exercise. Many Gurugram tech employees hold shares in US-listed parent companies, adding cross-border tax complexity.

NRIs selling Gurugram property - Non-residents selling immovable property in Gurugram face TDS at 20-30% under Section 195 (deducted by the buyer). The NRI must file an ITR to claim refund of excess TDS, report the capital gain, and apply Section 54/54EC exemptions. DTAA provisions may apply for NRIs in the US, UK, UAE, and other treaty countries. Many NRI-owned properties in DLF Phases and Golf Course Road are now being sold at significant gains.

Crypto investors - Gurugram residents who traded Bitcoin, Ethereum, or other virtual digital assets must report gains at 30% flat tax under Section 115BBH. Losses from crypto cannot be set off against any other income. 1% TDS under Section 194S must be reconciled in the ITR.

Capital Gains ITR Filing Services in Gurugram

Service	What We Do
Equity and Mutual Fund Capital Gains Filing	Consolidating broker statements, CAMs/KFintech capital gain statements, computing STCG and LTCG separately, applying the Rs 1.25 lakh Section 112A exemption, and reporting in Schedule CG with mandatory pre/post 23 July 2024 split
Property Capital Gains Filing	Computing LTCG on Gurugram property sales with the dual method (12.5% without indexation vs 20% with CII indexation for pre-23 Jul 2024 purchases), applying Section 54 and Section 54EC exemptions, managing CGAS deposits
ESOP/RSU Tax Filing	Computing perquisite value at exercise/vesting, determining cost of acquisition for subsequent sale, managing cross-border taxation for US/UK-listed parent company shares, and claiming DTAA relief
NRI Property Sale ITR Filing	Filing ITR for NRIs who sold Gurugram property, claiming TDS refund (excess deduction at 20-30%), applying Section 54/54EC exemptions, and managing DTAA credit
Capital Loss Carry-Forward Management	Ensuring capital losses are correctly reported and carried forward for up to 8 assessment years. STCL offsets STCG and LTCG. LTCL offsets only LTCG. Late filing forfeits carry-forward rights
26AS / AIS Reconciliation	Matching TDS credits on property sale (Section 194-IA at 1% for residents, Section 195 for NRIs), STT on equity transactions, and crypto TDS under Section 194S
Advance Tax on Capital Gains	Computing and paying advance tax for Gurugram investors with significant capital gains exceeding TDS credits, to avoid Section 234B/C interest

Our Process

Capital Gains ITR Filing Process in Gurugram

Our CA team follows a structured 6-step process to ensure accurate capital gains reporting, optimal exemption claiming, and timely filing for Gurugram investors.

Step 1

Gather All Transaction Records

Collect broker capital gain statements (Zerodha, Groww, ICICI Direct, HDFC Securities), mutual fund statements from CAMs/KFintech, property sale/purchase deeds with registration details, ESOP exercise notices, and crypto exchange transaction reports. For Gurugram property sales, obtain the sale deed from the Sub-Registrar with stamp duty paid, circle rate reference, and buyer TDS details.

Broker P&L statements Property sale deeds Form 26AS / AIS

Documents Ready 01

Step 2

Classify Each Transaction (STCG vs LTCG)

Segregate all capital gains into STCG and LTCG based on holding period. Further split into transactions before 23 July 2024 (old rates) and from 23 July 2024 onwards (new rates). This split reporting is mandatory in AY 2026-27 ITR forms for Gurugram investors.

Pre/post 23 Jul split STCG vs LTCG

Classification Done 02

Step 3

Compute Exemptions and Set-Offs

Apply Section 54 (reinvestment in residential property within 2 years or 3 years for construction), Section 54EC (NHAI/REC bonds within 6 months, up to Rs 50 lakh), and Section 54F. Set off capital losses: STCL against both STCG and LTCG; LTCL only against LTCG. For Gurugram property sellers reinvesting, ensure timelines are met.

Section 54/54EC claims Loss set-off applied

Tax Optimised 03

Step 4

Fill Schedule CG in ITR-2 or ITR-3

Report each category of capital gains in the appropriate schedule: Section 111A (STCG equity), Section 112A (LTCG equity - scrip-wise details including ISIN required), Section 112 (other LTCG including property). For equity transactions, import data from broker statements. For property, enter sale consideration, stamp duty value, cost, and exemptions.

Schedule CG filled ISIN-wise reporting

ITR Prepared 04

Step 5

Pay Advance Tax or Self-Assessment Tax

If capital gains exceed TDS credits, compute self-assessment tax and pay before filing. For Gurugram property sellers where buyer deducted TDS at 1% (Section 194-IA) but actual tax exceeds this, the difference must be paid. NRIs with excess TDS (20-30%) will claim refund through the ITR.

Tax computed Challan paid

Payment Done 05

Step 6

File on incometax.gov.in and E-Verify

Submit ITR-2 or ITR-3 on the income tax portal with DSC or EVC. Download the acknowledgement and e-verify within 30 days. Track processing status for CPC intimation under Section 143(1). For Gurugram investors with multiple income sources (salary + capital gains + house property), ensure all schedules are correctly filled.

ITR submitted E-verified

Filing Complete 06

Documents Required for Capital Gains ITR in Gurugram

Broker Capital Gain Statements - From Zerodha, Groww, ICICI Direct, HDFC Securities, or any other broker. Tax P&L report preferred.
CAMs/KFintech MF Statements - Consolidated capital gain statement for mutual fund redemptions.
Property Sale/Purchase Deed - Registered sale deed with consideration, stamp duty value, date of registration, and buyer details.
Property Purchase Proof (Original) - Purchase deed, payment receipts, home loan statements for cost of acquisition computation.
ESOP Exercise Notice - From employer, showing exercise date, number of shares, exercise price, and FMV on date of exercise.
Form 26AS / AIS - For TDS credits on property sale (26QB), equity STT, and crypto TDS (194S).
Section 54/54EC Proof - New property purchase deed or NHAI/REC bond certificate for exemption claims.
CGAS Deposit Receipt - If capital gains deposited in Capital Gains Account Scheme pending reinvestment.

Gurugram-specific tip: Property transactions in Gurugram must report the higher of actual sale consideration or circle rate (stamp duty value). Haryana revises circle rates periodically. If the stamp duty value exceeds the actual sale consideration by more than 10%, the stamp duty value is deemed the sale consideration under Section 50C. Many Gurugram sellers in DLF Phases and Golf Course Road face higher deemed consideration due to elevated circle rates.

Common Capital Gains ITR Challenges in Gurugram

Challenge	Impact	How Patron Accounting Solves It
Pre/Post 23 July 2024 Split Reporting	Errors in segregating transactions trigger mismatch notices from CPC	Our CA team accurately classifies every transaction by date with automated split reporting in Schedule CG
Indexation Option for Gurugram Property	Choosing wrong method can cost lakhs in extra tax	We run both computations (12.5% without indexation vs 20% with CII) for every Gurugram property and select the lower tax method
ESOP/RSU Double Taxation	Confusing perquisite with capital gains leads to double counting or missed gains	Separate perquisite (salary) from capital gains, manage currency conversion for US-listed shares, handle DTAA credits
NRI Property Sale - Excess TDS Refund	20-30% TDS deducted but actual tax may be nil after exemptions	Full ITR filing with TDS refund claim, Section 54/54EC application, and DTAA credit management
Capital Loss Carry-Forward Forfeiture	Filing after 31 July 2026 forfeits all capital loss carry-forward rights	Priority processing to ensure timely filing for investors with capital losses

Capital Gains ITR Filing Fees in Gurugram

Fee Component	Amount
Equity/MF Capital Gains ITR	Starting from INR 1,499 (Exl GST and Govt. Charges)
Property Capital Gains ITR	Starting from INR 2,999 (Exl GST and Govt. Charges)
ESOP/RSU Capital Gains ITR	Starting from INR 2,999 (Exl GST and Govt. Charges)
Multi-Asset CG (equity + property + MF)	Starting from INR 3,999 (Exl GST and Govt. Charges)
NRI Property Sale ITR + DTAA	Starting from INR 4,999 (Exl GST and Govt. Charges)
Patron Accounting Professional Fees	Starting from INR 1,499 (Exl GST and Govt. Charges)
Government Filing Fees	Nil

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 Gurugram consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Capital Gains ITR Filing Timeline 2026

Stage	Estimated Timeline
Advance Tax Q1	15 June 2026 - 15% of estimated CG tax
Advance Tax Q2	15 September 2026 - 45% cumulative
Advance Tax Q3	15 December 2026 - 75% cumulative
Advance Tax Q4	15 March 2027 - 100%
ITR Filing (non-audit)	31 July 2026 - ITR-2 or ITR-3
ITR Filing (audit cases)	30 September 2026
Section 54 - Property Purchase	2 years from sale (or 3 years for construction)
Section 54EC - Bond Investment	6 months from sale - NHAI/REC bonds, max Rs 50 lakh
Capital Loss Carry-Forward	File before 31 Jul - forfeited if late

Critical: Filing ITR after 31 July 2026 forfeits capital loss carry-forward rights under Section 74. For Gurugram investors with equity market losses, timely filing is non-negotiable. Section 54/54EC exemption windows are time-bound and cannot be extended.

Key Benefits

Why Choose Patron Accounting for Capital Gains ITR in Gurugram?

Gurugram Office Presence

Patron operates from Golf Course Extension Road - at the centre of Gurugram's investment and real estate activity. Our CA team understands DLF Phases, Golf Course Road, and Sohna Road property valuations.

5,000+ Capital Gains ITRs Annually

Specialised team handling equity/MF capital gains with broker statement consolidation, property capital gains with dual indexation computation, ESOP/RSU taxation, and NRI property sale filings with DTAA analysis.

Dual Computation for Property

For Gurugram property sold with the pre-23 Jul 2024 purchase option, we compute both 12.5% without indexation and 20% with indexation, selecting the lower tax liability. Saves significant tax for properties purchased before 2015.

5-Day Turnaround

Capital gains ITR filed within 5 working days of document submission. Property exemption advisory within 48 hours. NRI property sale ITR with DTAA analysis within 10 working days.

ESOP/RSU Cross-Border Expertise

Handling ESOP/RSU taxation for DLF Cyber City IT professionals including perquisite vs capital gains separation, US-listed share currency conversion, DTAA credit claims, and integrated filing.

NRI Property TDS Refund

Full ITR filing for NRIs selling Gurugram property with 20-30% TDS refund claim, Section 54/54EC exemption application, and DTAA credit management for US, UK, UAE, and other treaty countries.

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Trust Banner: 10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of Practice

"I sold my DLF Phase 2 flat for Rs 3.5 crore. Patron computed both indexation methods and saved me Rs 4.8 lakh in tax by choosing the indexed method."

- Property Seller, Gurugram

"My ESOPs vested across 3 years in a US-listed company. Patron handled the perquisite vs capital gains split, DTAA credit, and FBAR reporting in one integrated filing."

- IT Professional, DLF Cyber City

4-Office Signal: With offices in Pune, Mumbai, Delhi, and Gurugram, Patron serves investors across India.

Patron Accounting vs Local CA Firms in Gurugram

Factor	Patron Accounting	Typical Local CA
CG Expertise	Dedicated capital gains team, 5,000+ ITRs/year	Handles CG as part of general ITR
Dual Computation	Auto-computes both indexation methods for property	Single method, may miss savings
ESOP/RSU	Cross-border tax + DTAA analysis	Limited ESOP experience
NRI Property	Full ITR + TDS refund + DTAA credit	Basic filing only
Pricing	From Rs 1,499 (equity) to Rs 4,999 (NRI)	Variable, often higher
Track Record	10,000+ businesses, 50,000+ docs	50-200 clients

Related Services for Capital Gains ITR Filing

ITR for Capital Gains (National) - Broader overview of capital gains ITR filing across India
Income Tax Return (ITR) Filing - Comprehensive ITR filing services for all income types
ITR for Property Sale - Specialised filing for property capital gains
ITR for Business - Business income with capital gains filing
Tax Planning Services - Strategic tax planning including capital gains optimisation
Tax Audit Service - If capital gains combined with business income triggers audit

Legal and Compliance Framework

Governing Act: Income Tax Act, 1961 (FY 2025-26) | Finance Act 2024 (rate changes from 23 Jul 2024) | Income Tax Act, 2025 (from FY 2026-27)

ITR Forms: ITR-2 (individuals/HUF without business income) | ITR-3 (with business income) | ITR-1 now allows LTCG up to Rs 1.25 lakh under 112A

CII FY 2025-26: 363 (for indexed cost computation)

Portal: incometax.gov.in | TRACES: tdscpc.gov.in

Penalties:

Late filing (Section 234F): Rs 5,000 (Rs 1,000 if income below Rs 5 lakh).

Interest (Section 234A): 1% per month on tax due from due date.

Interest (Section 234B/C): For advance tax shortfall.

Capital loss carry-forward forfeiture: Losses cannot be carried forward if ITR filed after due date.

Section 87A rebate: NOT applicable on LTCG/STCG taxed at special rates.

Haryana State Context: Haryana does not levy Professional Tax. Haryana stamp duty on property transfers is 5% for males and 3% for females (with additional registration charges). Circle rates in Gurugram are revised periodically by the Haryana government. Section 50C requires reporting the higher of actual consideration or circle rate as the sale consideration.

FAQs - ITR for Capital Gains in Gurugram

Common questions about capital gains ITR filing, tax rates, exemptions, and deadlines for Gurugram investors.

Quick Answers

Capital gains pe kitna tax lagta hai? Equity LTCG: 12.5% (Rs 1.25 lakh se zyada par). Equity STCG: 20%. Property LTCG: 12.5% ya 20% with indexation (purani kharid par).

ITR kab bharna hai? 31 July 2026 tak (non-audit). Late file karne par capital loss carry-forward nahi hogi.

Property bechne par tax kaise bachayein? Section 54 (naya ghar khariden 2 saal mein) ya Section 54EC (NHAI/REC bonds mein invest karein 6 mahine mein, max Rs 50 lakh).

File Before 31 July 2026 - Capital Loss Carry-Forward at Stake

The 31 July 2026 ITR deadline is non-negotiable for capital loss carry-forward. Budget 2024's rate changes (12.5% LTCG, 20% STCG, indexation removal) apply to all FY 2025-26 transactions. Split reporting (pre/post 23 Jul 2024) is mandatory in AY 2026-27 forms. Section 87A rebate does not apply to capital gains. NRIs face 20-30% TDS on Gurugram property sales. Section 54/54EC exemption windows are time-bound (2-3 years and 6 months respectively). ESOP holders must separate perquisite from capital gains.

File on time, compute correctly, and claim every exemption. Call +91 945 945 6700 or WhatsApp us for a free consultation.

Get Expert Capital Gains ITR Filing in Gurugram

ITR for capital gains in Gurugram covers equity investors in DLF Cyber City, property sellers on Golf Course Road and Sohna Road, ESOP holders in IT MNCs, NRIs with Gurugram real estate, and crypto traders. The post-Budget 2024 tax landscape requires accurate classification (STCG vs LTCG), correct rate application (old vs new for transitional assets), mandatory split reporting, and strategic exemption planning under Sections 54, 54EC, and 54F.

Patron Accounting's Gurugram office on Golf Course Extension Road provides CA-assisted capital gains ITR filing including equity/MF consolidation, property dual computation, ESOP/RSU cross-border taxation, NRI property TDS refund, and loss carry-forward management.

With 10,000+ businesses served, a 4.9 Google rating, and 50,000+ documents filed, Patron Accounting LLP is a trusted capital gains tax partner for investors across Gurugram, NCR, and India.

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Income Tax Notice

Gurugram

Content Created: 03 April 2026 | Last Updated: 03 April 2026 | Next Review: 03 July 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page on ITR for Capital Gains in Gurugram is reviewed quarterly by our CA team for accuracy. Capital gains tax rates, exemption limits, and ITR form rules are verified against the latest Finance Act and CBDT notifications. The information reflects FY 2025-26 (AY 2026-27) rules including Budget 2024 changes effective 23 July 2024.

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