Educational tax-planning utility

Property Capital Gains Calculator

FY 2026–27 · Income-tax Act, 2025

CA Vishal Sharma +91 88820 78773

This edition accepts transfers occurring only from 1 April 2026 to 31 March 2027 and uses the Income-tax Act, 2025 section references applicable to this tax year. It is intended for non-depreciable, non-agricultural land/buildings that are capital assets—not agricultural land or property forming part of a depreciable business block.

1 Sale details

Date of sale / transfer

Sale consideration (₹)

Stamp duty / circle rate value on sale (₹) — optional

Transfer expenses — brokerage, legal fees etc. (₹)

If the circle rate exceeds the sale price by more than 10%, Section 78 deems the circle rate as the sale consideration — applied automatically. (The agreement-date SDV exception isn't handled here; use the sale-date SDV.)

2 Seller status & asset type

Taxpayer type

Individual HUF Firm / company / other

Residential status

Resident Non-resident

Type of asset sold

Residential house Non-agricultural land / plot Commercial property / other building

The grandfathering tax protection for eligible property acquired before 23 July 2024 is available only to resident individuals/HUFs. Sections 82 and 86 are available only to an otherwise eligible individual/HUF.

3 Acquisition details

How was the property acquired?

Purchased by me Inherited / gifted / received under a will

Date of purchase

Choose the sale date first. This calendar will then allow only earlier dates.

Actual cost of acquisition (₹)

4 Cost of improvement — optional, only additions on/after 1.4.2001 are allowed

Enter only capital additions or alterations. Do not include routine repairs, or interest/expenditure already claimed as a deduction.

5 Exemptions you plan to claim — relevant only if the gain works out long-term

Section 82 — reinvested in new residential house (₹, cap ₹10 cr)

The original residential house is chargeable under “Income from house property”; the new house is in India; and the purchase/construction or Capital Gains Account Scheme timing requirements are satisfied

The once-in-a-lifetime two-house option for eligible gains up to ₹2 crore is not separately tested; enter combined eligible cost only after confirming eligibility.

Section 85 — invested in eligible long-term specified bonds (₹, cap ₹50L)

Investment is in eligible notified bonds, was made within six months of transfer, and the amount entered is the remaining eligible amount after all Section 85 / old Section 54EC investments for the transfer year and following tax year

Section 86 — cost of new residential house (₹, cap ₹10 cr)

On the transfer date, I did not own more than one residential house other than the new house

The new residential house is situated in India and the purchase/construction or CGAS timing requirements are satisfied

I will not purchase another residential house within two years after transfer or construct another residential house within three years after transfer, other than the eligible new house

Section 86 has a one-year eligibility restriction for purchasing another house and a separate two-year rule that can bring the earlier exemption back to tax. This confirmation conservatively covers both.

Section 86 exemption is proportional: LTCG × (eligible cost of new house ÷ actual net consideration). Net consideration is the actual sale consideration reduced by eligible transfer expenses; deemed stamp-duty value is not substituted in this ratio.

Results also update automatically when an input changes.

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