--- title: "ITR Filing — Capital Gains" url: https://www.anukram.in/itr-capital-gains.html description: "ITR-2 filing with capital gains at ₹1,499 for AY 2026-27. LTCG, STCG, property sale, crypto, Section 54 exemptions, indexation. Expert-led service." updated: 2026-10-04 source: Anukram, Hyderabad (anukram.in) license: Free to read, quote and cite with a link to anukram.in. General information, not professional advice. --- Income Tax # ITR Filing — Capital Gains FY 2025-26 (AY 2026-27). Sold stocks, mutual funds, property, or crypto? ITR-2 with Schedule CG — correctly computed LTCG, STCG, indexation, and Section 54 exemptions. Anukram price ₹1,499 Others charge ₹2,499 You save ₹1,000 [WhatsApp us →](https://wa.me/919631526999?text=Hi+Anurag,+I+need+ITR+filing+with+Capital+Gains.) ## Why Capital Gains ITR Needs Expert Help Capital gains computation is the most error-prone part of individual ITR — wrong rates, missed exemptions, or incorrect indexation can cost you lakhs. 01 ### AIS Captures Every Transaction The IT department's AIS captures every buy/sell transaction across all demat accounts. If it is in AIS and not in your ITR, a notice is guaranteed. 02 ### Correct LTCG and STCG Rates Equity LTCG: 12.5% above ₹1.25L (Section 112A). Equity STCG: 20% (Section 111A). Debt/property: different rates apply. Using the wrong rate means wrong tax. 03 ### Section 54 Can Save Lakhs Sold a house? Section 54 exempts capital gains reinvested in a new property. Section 54EC exempts up to ₹50L invested in specified bonds. These exemptions can eliminate your entire capital gains tax. 04 ### Carry Forward Capital Losses Short-term capital losses can be set off against any capital gains. Long-term losses set off only against LTCG. Losses must be declared in ITR — on time — to carry forward and use in future years. ## Legal Framework Capital gains tax rates and exemptions are defined under the Income Tax Act 1961 — with specific rules for each asset class. **Section 112A — LTCG on Listed Equity and Equity MF:** Long-term capital gains on equity shares and equity-oriented mutual funds held for more than 12 months are taxable at 12.5% on gains above ₹1.25 lakh. Grandfathering applies to gains accrued before 31 January 2018. **Section 111A — STCG on Listed Equity:** Short-term capital gains on equity held for 12 months or less are taxable at 20% (changed from 15% effective FY 2024-25 per Budget 2024). **Section 54 / 54EC / 54F — Property Exemptions:** Capital gains from sale of residential property can be exempted by reinvesting in another residential property (Section 54) or in specified REC/NHAI bonds up to ₹50 lakh (Section 54EC) within the prescribed time limits. ## Filing Process We collect broker statements from all demat accounts, compute gains per asset class, and check every available exemption before filing. 1 ### Collect Broker P&L Statements Capital gains / P&L reports from all brokers (Zerodha, Groww, HDFC Securities, etc.) and all demat accounts are gathered for the full financial year. 2 ### Compute LTCG and STCG Separately Gains are split by asset class — equity, equity MF, debt MF, property — and by holding period (long-term vs short-term) with correct tax rates applied. 3 ### Apply Indexation for Debt and Property For debt funds and property, the cost of acquisition is indexed using the Cost Inflation Index to reduce taxable gains. This significantly reduces the capital gains on long-held assets. 4 ### Check Section 54 Exemption Eligibility For property sales, we check eligibility for Section 54/54EC/54F exemptions. If eligible, the exemption computation is done and requirements (reinvestment deadline, CGAS) are explained. 5 ### File ITR-2 with Schedule CG ITR-2 is filed with all capital gains data correctly entered in Schedule CG, Schedule 112A (for equity LTCG), and Schedule VDA (for crypto). E-verified after filing. ## Documents Required Broker statements, sale deeds for property, and Form 26AS are the primary documents needed. - Broker P&L statement / capital gains report (all demat accounts) - Sale deed and purchase deed (for property sale) - Purchase cost details and improvement expenditure (for property) - Section 54 investment proof (new property registration/booking deed or 54EC bond certificate) - Form 26AS (TDS deducted on property sale by buyer) - Bank statements showing sale proceeds received - PAN card and Aadhaar card - Income tax portal login credentials ## Timeline 4–5 days depending on number of transactions and asset types involved. Day 1–2 Data Collection Day 2–4 LTCG/STCG Computation Day 4–5 ITR-2 Filed 31 Jul 2026 Deadline ## Benefits & Risks ### Benefits of Accurate Filing - All AIS transactions declared — zero risk of mismatch notices - Section 54 exemptions correctly applied — can save lakhs in tax - Indexation benefit applied to reduce debt and property LTCG - Capital losses carried forward for future years (must be filed on time) - TDS on property sale (1%) credited against tax liability ### Risks of Incorrect Filing - AIS captures all transactions — undeclared gains trigger notices - Wrong indexation computation leads to excess tax payment - Missed Section 54 exemption means overpaying capital gains tax - Capital losses lapse if not declared in an on-time return - Crypto gains unreported attract 30% tax + penalty under VDA provisions ## Related Services [ITR for Salaried Individuals₹999](https://www.anukram.in/itr-individual.html) [NRI ITR Filing ₹1,499](https://www.anukram.in/itr-nri.html) [Revised Return Filing ₹599](https://www.anukram.in/revised-return.html) ## Sold stocks, mutual funds, or property this year? WhatsApp Anurag with your broker P&L statement. Capital gains computed accurately — every exemption applied. [WhatsApp us → ₹1,499 flat](https://wa.me/919631526999?text=Hi+Anurag,+I+need+ITR+filing+with+Capital+Gains.) > Anukram professional fee: INR 1,499. Government fees, stamp duty and taxes are extra where applicable. Contact: WhatsApp +91 96315 26999. --- Page: https://www.anukram.in/itr-capital-gains.html Contact: WhatsApp +91 96315 26999 | hello@anukram.in | Hyderabad, Telangana, India