Capital Gains Tax

The tribunal held that a taxpayer could claim Section 54 exemption for the basement, ground floor and third floor received after redevelopment, while also directing a revised calculation of capital gains using a registered valuer’s report.

LTCG tax rules differ across stocks, mutual funds, gold and property, with different holding periods, tax rates and exemptions. Here is what investors need to know about the tax treatment of their investments under the current framework.

Mumbai ITAT has ruled that ₹82 lakh received by a flat owner as hardship compensation under a redevelopment agreement was not taxable as income. The ruling offers guidance to homeowners receiving compensation from builders during housing society redevelopment.

The ITAT has ruled that the sale of Transferable Development Rights (TDRs) for ₹6.02 crore attracts capital gains tax after the land was surrendered for road widening. However, eligible land costs and deductions must be considered when calculating taxable gains.

Gold, silver, equity and debt ETFs do not face the same tax treatment when you sell. The holding period, type of ETF and size of gains can affect how much tax you pay. Here’s a look at the key rules and how the tax maths works for each category.

A Chennai ITAT ruling allows ₹63 lakh of Section 54 relief to a taxpayer who built a new house on a plot bought earlier in his wife's name, while rejecting the land cost. The case highlights the tax treatment of land and construction separately.

Selling a house, land, shares, mutual funds or other capital assets can trigger capital gains tax. The Income-tax Act provides nine exemptions under Sections 54 to 54GB if the gains or sale proceeds are reinvested in specified assets within prescribed timelines.

An India resident selling an inherited Singapore property may face capital gains tax in India, with the acquisition cost and holding period linked to those of the previous owner.

Gold has outperformed the Nifty 50 over the past 20 years, but returns are only part of the comparison. Their capital gains tax treatment is different too. Here’s what ₹1 lakh invested 20 years ago could be worth today and how much an investor may keep after tax.

Mutual fund investors cannot always rely on a scheme’s category to determine capital gains tax. The actual portfolio allocation and tax classification can change the holding-period threshold and tax rate. Here’s what investors should check before redeeming.