#Capital Gains

Capital Gains on Sale of House Property: Sections 82, 85 and 86 Exemption Playbook Under the Income-tax Act, 2025

Deepak Jain · Apr 30

Income Tax

Capital gains exemptions on property sale under the Income-tax Act, 2025: Section 82 (was §54) reinvest in residential house; Section 85 (was §54EC) Rs 50L bonds; Section 86 (was §54F) net-consideration in residential house. Time windows, Rs 10 crore caps, CGAS deposit rule, and worked examples.

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ESOP Taxation Decoded: Two-Stage Tax (Perquisite at Exercise + Capital Gains at Sale) Under the Income-tax Act, 2025

Neha Kapoor Editorial Team · Apr 30

Personal Finance

ESOPs are taxed twice: at exercise as salary perquisite under Section 17(1)(d), and at sale as capital gain. 2025 Act mappings — Section 392 TDS, Section 140 eligible startup, 60-month deferral for shares allotted from 1 April 2026 — plus Budget 2024 capital gains rates and worked examples.

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Section 87A Rebate AY 2026-27: Rs. 60,000 New Regime, Rs. 12,500 Old Regime, Marginal Relief & Capital Gains Exclusion Decoded

Priya Sharma Editorial Team · Apr 26

Income Tax

Section 87A rebate AY 2026-27 (FY 2025-26): Rs. 60,000 up to Rs. 12 lakh new regime per FA 2025, Rs. 12,500 up to Rs. 5 lakh old regime. Marginal relief math, why STCG 111A and LTCG 112A are excluded, and 8 worked examples decoded.

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Capital Gains Tax for AY 2026-27: STCG and LTCG on Shares and Mutual Funds, the Section 87A Rebate Trap, and How the Section 50AA Debt-MF Rule Bites

Rohit Desai · Apr 23

Personal Finance

Post-23 July 2024 capital gains regime: STCG on listed equity at 20% (Sec 111A), LTCG at 12.5% above Rs 1.25L (Sec 112A). Other assets at 12.5% no indexation (Sec 112) — but resident individuals/HUFs keep a transitional indexation choice on land/building acquired pre-23 July 2024.

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Capital Gains on Sale of House Property: Sections 82, 85 and 86 Exemption Playbook Under the Income-tax Act, 2025

ESOP Taxation Decoded: Two-Stage Tax (Perquisite at Exercise + Capital Gains at Sale) Under the Income-tax Act, 2025

Section 87A Rebate AY 2026-27: Rs. 60,000 New Regime, Rs. 12,500 Old Regime, Marginal Relief & Capital Gains Exclusion Decoded

Capital Gains Tax for AY 2026-27: STCG and LTCG on Shares and Mutual Funds, the Section 87A Rebate Trap, and How the Section 50AA Debt-MF Rule Bites

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