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Capital gains tax exemptions and calculations in India

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Augustin Bangalore
Augustin Bangalore

Capital gains can arise from the transfer of capital assets. Under the Income Tax Act, certain capital gains are fully or partially exempt from taxation if the sale proceeds are invested in specified assets within a prescribed time period. Some of the key exemptions include investments made within 2 years under Section 54 in a new residential house, Section 54B for agricultural land, Section 54D/F for shifting/reestablishing an industrial undertaking, and Section 54EC for specified bonds. Failure to invest in the new asset within the specified time period results in the earlier exempted capital gains becoming taxable in the year of transfer of the new asset.

Economía y finanzasEmpresariales
1 de 39
Capital gains By Augustin Amaladas.Lourduswamy M.Com.,AICWA.,B.Ed.,PGDFM
Capital Assets ,[object Object],[object Object],[object Object],[object Object],[object Object]
Capital assets ,[object Object],[object Object],[object Object]
transfer of house property ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
consequences if a new house is transferred within 3 years? ,[object Object]
If new house transferred? ,[object Object]
Computation of Short-term capital gain 1. Find out the full value of consideration 2. Deduct the following:    a. Expenditure incurred wholly and exclusively in connection with such transfer.    b. Cost of acquisition. c. Cost of improvement 3. From the resulting sum deduct the exemption provided by section 54B, 54D and 54G. 4. The balancing amount is the short-term capital gain. Short term capital gain
Computation of Long-term capital gain ,[object Object]
How IS long term capital gain taxed? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Indexed cost of acquisition ,[object Object],[object Object],[object Object],[object Object]
indexed cost of acquisition? ,[object Object]
tax shelter for avoiding capital gains tax? ,[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Under S 54
Under S 54B ,[object Object],[object Object],[object Object],[object Object]
***Capital gains exemted U/S 10 para 95.2 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Under S 54D, ,[object Object]
Under S 54EC ,[object Object],[object Object]
Under S 54 F ,[object Object],[object Object],[object Object],[object Object],[object Object]
S 54 G Voluntary transfer of industry ,[object Object],[object Object],[object Object]
Sec.54GA Shifting from urban to Special Economic Zone ,[object Object],[object Object],[object Object]
Special Cases ,[object Object]
How is it computed? ,[object Object],[object Object],[object Object],[object Object]
Transfer of personal asset to partnership firm ,[object Object],[object Object],[object Object],[object Object],[object Object]
Capital gain on self generated assets(Sec.115F) ,[object Object],[object Object],[object Object],[object Object]
Bonus Shares ,[object Object],[object Object]
Right shares ,[object Object]
S 54H relaxation of time due to delay in compensation ,[object Object]
Inherited by the assessee or gifted to the assessee ,[object Object]
Amalgamation ,[object Object]
conversion of bonds or debentures, debenture-stock ,[object Object]
Demerger ,[object Object]
Compensation for loss of capital asset(Insurance claim) ,[object Object],[object Object],[object Object]
Compensation for revenue asset-stock in trade ,[object Object],[object Object]
Buy back of shares ,[object Object],[object Object],[object Object]
Slump sale[50B] ,[object Object],[object Object],[object Object],[object Object]
Advanced money received and forfeited ,[object Object],[object Object],[object Object]
Computation of capital gain on land and Building[50C] ,[object Object],[object Object],[object Object]
No Index please!!! ,[object Object],[object Object],[object Object]
Personal effect ,[object Object],[object Object]

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Capital gains tax exemptions and calculations in India

  • 1. Capital gains By Augustin Amaladas.Lourduswamy M.Com.,AICWA.,B.Ed.,PGDFM
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  • 7. Computation of Short-term capital gain 1. Find out the full value of consideration 2. Deduct the following:    a. Expenditure incurred wholly and exclusively in connection with such transfer.    b. Cost of acquisition. c. Cost of improvement 3. From the resulting sum deduct the exemption provided by section 54B, 54D and 54G. 4. The balancing amount is the short-term capital gain. Short term capital gain
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