Gain nikalna aur tax nikalna 2 alag cheezein hain.
Beche hue shares par tax, aur tax ke baad kitna bachta hai.
In sales par tax
Sirf supported listed-equity case ka estimate.
In sales par tax se pehle ka gain ₹2,50,000.00 hai. Set-off aur 2026-27 ke saal ke allowance ke baad in par tax ₹20,150.00 banta hai.
Har lot alag-alag
| Lot | Kitne din rakha | Kaunsi class | Jo cost li gayi | Sale ki value | Gain ya loss |
|---|---|---|---|---|---|
| Ek saal ke andar becha1000 × ₹100.00 → ₹150.00 | 151 din5 January 2026 → 5 June 2026 | Short-term | ₹1,00,000.00Kharid ka actual price. | ₹1,50,000.00 | ₹50,000.00 |
| 2 saal se zyada rakha1000 × ₹200.00 → ₹400.00 | 882 din10 January 2024 → 10 June 2026 | Long-term | ₹2,00,000.00Kharid ka actual price. | ₹4,00,000.00 | ₹2,00,000.00 |
Poora hisaab
Tax ka figure kaise nikla
- Short-term gains, short-term class ke andar net kiye gaye · Short-term loss pehle short-term gains ke against lagta hai. Un par rate zyada hai, isliye kuch bekaar nahi jaata.₹50,000.00
- Long-term gains, long-term class ke andar net kiye gaye · s.108(2)(b) (2025 Act): long-term loss sirf long-term gains ke against lagta hai.₹2,00,000.00
- Saalana long-term exemption, rate se pehle lagaya gaya · s.198 (2025 Act) dono rate periods mein 1 saalana limit se upar ke long-term gains par tax lagata hai. Allowance pehle zyada rate wale gains ko ghatata hai.-₹1,25,000.00
- Short-term, 23 Jul 2024 ko ya baad mein becha: 20% tax · 50000 par 20% tax.₹10,000.00
- Long-term, 23 Jul 2024 ko ya baad mein becha: 12.5% tax · 75000 par 12.5% tax.₹9,375.00
- 4% Health and Education Cess · Income-tax aur surcharge ke jod par lagta hai.₹775.00
- Kul tax₹20,150.00
Yeh jo sales daali gayi hain un par ek andaaza hai, har sale date ke hisaab se tay rates par. Yeh koi return nahi hai, ise aapki baaki income ka pata nahi hai, aur surcharge wahi hai jo aapne upar type kiya.
Kanoon 5 October 2026 tak
Kaunsa rate laga
| Kaunsa bucket | Usmein kitna gain | Set-off aur allowance ke baad bacha | Kaunsa rate | Kitna tax |
|---|---|---|---|---|
| Short-term, 23 Jul 2024 ko ya baad mein becha | ₹50,000.00 | ₹50,000.00 | 20% | ₹10,000.00 |
| Long-term, 23 Jul 2024 ko ya baad mein becha | ₹2,00,000.00 | ₹75,000.00 | 12.5% | ₹9,375.00 |
- Ek saalana long-term allowance dono rate periods par lagta hai. Act allocation order nahi batata. Pehle zyada rate wale gains par lagane se tax kam hota hai. Loss set-off purane rate period se shuru hota hai.
- Jo reliefs baaki income par depend karti hain, woh shaamil nahi hain. Jaise ss.196/198 (2025 Act) ke provisos, jo doosri income basic exemption limit se kam hone par in gains ko ghatate hain, aur surcharge par marginal relief.
Har file mein har rate ka source aur check date likhi hai. CSV 2 files mein aata hai, figures aur unke sources.
Ek cheez badal kar dekho
Har button theek ek input badalta hai aur batata hai ki headline figure par kya asar hua. Reset use wapas kar deta hai.
Sale value me se purchase cost ghata dena ek shuruaat hai — usse gain milta hai, tax nahi. Kitna tax banega yeh holding period, asset ki category, applicable financial year ke rules, exemptions, purani losses aur aapki baaki income par depend kar sakta hai. Isliye calculator ko ek arithmetic aid samajhiye, return bharne ka jawab nahi.
Gain aur payable tax alag numbers hain. Ek se doosra apne aap nahi nikalta.
Financial year aur asset category pehle check karo — treatment inhi par tikta hai.
2 logon ka same gain, alag final tax — yeh normal hai.
F&O ka result apne aap capital gains nahi hota. Categorisation alag sawaal hai.
Yeh calculator kya karta hai aur kya nahi
Yeh calculator kya karta hai
- Har lot ko holding period ke hisaab se short term ya long term mein baantta hai.
- Sale ki date se financial year khud pehchanta hai aur us saal ke rate aur limit lagata hai.
- Pichhle saal se laaye gaye short-term aur long-term losses ko us gain ke against set-off karta hai jahan rule ijaazat deta hai, aur jo bacha use carry forward ke liye alag dikhata hai.
- Har lot ka hisaab alag dikhata hai, taaki aap poora rasta dekh sako.
Yeh kya nahi karta
- Yeh tax return nahi hai aur na hi tax salah. Yeh sirf in sales par ka estimate hai — aapki poori tax liability nahi.
- Aapka slab, regime, residency ya doosri income nahi jaanta. Isliye 2 logon ka same gain alag final tax de sakta hai.
- Sirf listed equity (STT-paid shares aur equity funds) ka seedha case — F&O, property, gold ya unlisted shares nahi.
Method aur assumptions dekho
Method
- Har lot ka gain = (sell price − buy price) × quantity.
- 12 mahine se zyada rakha lot long-term hai. Baaki lot short-term hain.
- Sale ki date par ss.111A/112A (1961 Act), ab ss.196/198 (2025 Act) lagte hain.
- Rate se pehle losses set off hote hain aur saalana long-term exemption lagti hai.
Yeh kya maan kar chalta hai
- Resident individual jo listed shares ya equity funds bechta hai, STT dekar.
- Saari sales ek hi financial year mein hain.
- 1 February 2018 se pehle khareede shares grandfathered cost use karte hain.
Sources, effective dates aur exclusions
- Calculation ki date
- aaj
Har sale apni sale date par lagu tax rules use karti hai.
Source: Income-tax Act, 1961 and Income-tax Act, 2025: ss.111A/112A (1961 Act), now ss.196/198 (2025 Act), as amended by the current Finance Act Source ka naam English mein hai.
- Rules kab se lagu
- 23 Jul 2024
- Source kab publish hua
- listed nahi
- Aakhri review
- 5 Oct 2026
Shaamil nahi
- Aapka poora income tax.
Isse kya badal sakta hai?
- Har lot ka holding period. 12 mahine se zyada long-term hai. Anniversary ka din khud abhi short-term hai.
- Sale ki date. Wahi financial year tay karti hai, kaunsa rate regime lagega, aur purane rates lagenge ya naye.
- Losses, us order mein jo rule deta hai. Short-term loss kisi bhi gain ko kha sakta hai. Long-term loss sirf long-term gain ko kha sakta hai. Pichhle saal ke losses annual allowance se pehle lagte hain.
- Aapki kul income. Surcharge aur basic exemption ke provisos usi par tikte hain — dono yahan pata nahi, isliye figure sirf in sales ka estimate hai.
SAAL KA ALLOWANCE
Dono rate periods milkar ek allowance use karte hain
Financial year 2023-24 ka annual allowance ₹1,00,000 hai. Financial year 2024-25 mein dono rate periods milkar ek ₹1,25,000 allowance use karte hain. Financial year 2025-26 mein bhi ₹1,25,000 milta hai.
Act nahi kehta ki allowance kis rate period par pehle lage. Calculator ise zyada rate wale gains par pehle lagata hai. Isse tax kam banta hai. Loss set-off purane rate period par pehle lagta hai.
LOSSES KA RASTA
Set-off aur carry forward: loss kis gain ke against jaata hai
Short-term loss kisi bhi ke against set-off ho sakta hai — short-term ya long-term. Long-term loss sirf long-term gain ke against jaata hai, short-term ke against nahi. Yeh rasta ek taraf ka hai, aur calculator isi order mein chalta hai: pehle is saal ke losses, phir pichhle saal se laaye gaye, phir annual exemption, aur uske baad rate.
Jo loss is saal kisi gain mein nahi khapa, woh carry forward ke liye alag dikhta hai — short-term aur long-term alag-alag. Rule ke hisaab se woh 8 assessment years tak aage le jaaya ja sakta hai, lekin sirf tab jab us saal ka return due date tak file hua ho. Calculator yeh number dikhata hai. File karna aur claim karna aapka kaam hai.
INPUT
Kya daalna hai, aur kyun
Purchase date aur sale date, asset ki category, quantity, acquisition value aur sale proceeds. Financial year aur rule basis bhi dekh lijiye — kyunki treatment inhi ke saath badalta hai.
Charges ka treatment sirf utna maaniye jitna tool khud batata hai. Agar output nahi keh raha ki charges include hain, toh maan lijiye ki nahi hain.
SHABDON MEIN
Gain ka simple hisaab
Maan lijiye purchase value 40,000 thi aur sale value 50,000. Adjustments se pehle gain 10,000 hua.
Isse payable tax apne aap nahi nikal aata. Holding period, applicable provisions, exemptions, purani losses aur aapki doosri income — sab relevant ho sakti hain. Yeh numbers sirf arithmetic dikhane ke liye hain.
LIMITATIONS
Simple model kahan tootta hai
Corporate actions, virasat ya gift mein mile assets, grandfathering, residency, aur unusual acquisition histories — yeh sab ek simple model ke bahar hain.
Isliye 2 users jinka displayed gain bilkul same hai, unka final tax result alag ho sakta hai. Agar yeh aapko surprising lagta hai, toh yahi is page ka sabse useful takeaway hai.
F&O
F&O ka result yahan mat daaliye
Alag transaction categories ko apne aap capital gains mat maaniye. F&O turnover aur income classification ka context alag hota hai.
Sahi categorisation ke liye current rules aur ek qualified tax professional se verify kijiye. Yeh page us jagah ko chhupata nahi, uski taraf ishara karta hai.
Yeh figure aksar kaise galat padha jaata hai
- Figure ko apni poori tax liability samajh lena. Yeh supported case mein daali hui sales par ka tax hai. Aapki doosri income, surcharge aur basic exemption yahan pata nahi.
- Allowance se pehle long-term rate lagana. Saal ka allowance pehle poore long-term gain se utarta hai aur rate usse upar ke hisse par lagta hai. Ulta order har chhote investor ka tax badha deta hai.
- Allowance ko har calculator run par ek samajh lena. Yeh har vyakti ka har financial year mein ek hai. Kahin aur uske against set ho chuke gains in sales ke liye bacha hua kam karte hain — already used wala input isi ke liye hai.
Is idea ko samjhein
Is tool se judi chhoti lesson padhein.
ISKE BAAD KYA
SAWAAL JAWAB
Aksar poochhe jaane wale sawaal
A capital gain is the gain from selling an asset for more than its eligible cost.
Aage padhoUsi return ka doosra hissa
Derivatives ka turnover kaise nikalta hai, kaun si audit limit lagti hai aur presumptive scheme khuli hai ya nahi — F&O turnover calculator usi saal ke return ka doosra hissa sambhaalta hai.