Real Estate Capital Gains Tax CalculatorFinance Act 2024 Dual-Regime
Compare Long-Term Capital Gains (LTCG) tax on property sale: 12.5% Flat Rate without Indexation vs 20% with Cost Inflation Indexation (Grandfathered for acquisitions prior to July 23, 2024).
Grandfathering Eligibility Check
Was this property acquired before 23rd July 2024?
1. Property Acquisition & Sale Figures
2. Cost of Improvements / Renovations
3. Tax Exemption & Reinvestment Planner
Save up to 100% TaxCBDT Cost Inflation Index (Recent Years)
Statutory Legal Notes & Exemption Rules (Finance Act 2024)
Grandfathering for Pre-July 23, 2024 Assets
Under the amended Section 112, Resident Individuals and HUFs who acquired land or building before 23rd July 2024 are entitled to compute tax under both 12.5% (without indexation) and 20% (with indexation) and discharge liability at the lower amount.
Section 54 Capital Gains Reinvestment
Exemption under Section 54 can be claimed by investing the capital gains in purchasing a residential house within 1 year before or 2 years after the date of transfer, or constructing within 3 years (capped at ₹10 Crores from AY 2024-25).
Section 54EC Capital Gains Bonds
Capital gains can be invested in specified long-term bonds issued by NHAI, REC, PFC, or IRFC within 6 months of transfer. The maximum investment limit is ₹50 Lakhs per financial year with a 5-year lock-in.
Properties Acquired Before April 1, 2001
For properties purchased prior to 1st April 2001, the taxpayer can substitute the Fair Market Value (FMV) or Stamp Duty Circle Rate as on April 1, 2001 as their acquisition cost, indexed with base CII of 100.