Introduction to Capital Gains and Income Tax Filing in India
In India, capital gains arise when a person sells a capital asset such as real estate, mutual funds, or shares for a profit. The Income Tax Act, 1961 mandates that this profit be taxed. The filing of income tax returns involving capital gains is a crucial obligation and needs specialized attention for accuracy, compliance, and maximization of exemptions.
At ADY & Co. Chartered Accountants, we bring over a decade of experience, led by CA Yogesh Kumar Since 2012, in providing accurate, timely, and expert-backed Income Tax Filing Services. Whether you are a salaried employee, freelancer, business owner, NRI, or senior citizen, our firm offers end-to-end support for Capital gains tax filing and other comprehensive Chartered Accountant Services.
Table of Contents
Understanding Capital Gains: Types, Rates, and Exemptions
Types of Capital Gains
Capital gains are categorized into two types depending on the holding period of the asset:
- Short-Term Capital Gains (STCG): Profit from selling assets held for a short duration—typically less than 36 months for immovable property or less than 12 months for listed securities.
- Long-Term Capital Gains (LTCG): Profit from selling assets held for longer periods.
Capital Gains Tax Rates
Asset Type | STCG Rate | LTCG Rate |
Listed Equity Shares | 15% (Section 111A) | 10% (above ₹1 lakh, no indexation) |
Unlisted Shares | As per slab rate | 20% with indexation |
Real Estate | As per slab rate | 20% with indexation |
Debt Mutual Funds (Post 1-Apr-23) | As per slab rate | NA |
Capital Gains Exemptions You Can Claim
- Section 54: On sale of residential property and reinvestment in another residential house.
- Section 54EC: Investment in bonds (NHAI/REC) within 6 months.
- Section 54F: Sale of long-term capital assets other than a house, reinvested in a house.
Advance Tax Calculations and Tax Planning Before ITR are essential to ensure you don’t pay penalties on capital gains income. Our experts at ADY & Co. help you optimize this efficiently.
When Should You File a Capital Gains ITR?
Filing an ITR is mandatory if your total income exceeds the basic exemption limit, including capital gains. Even if your income is below the limit, filing helps in:
- Claiming Income Tax Refund Help
- Carrying forward capital losses
- Resolving Tax Notices Resolution India
Who Needs Help with Capital Gains ITR Filing?
Our ITR Filing Help 2025 services cater to:
- Freelancers Tax Filing India: Handling cryptocurrency sales or stock trading.
- Tax Filing For Business Owners: Sale of business assets, land, or machinery.
- NRI Tax Return Filing India: Sale of inherited or owned property.
- ITR For Salaried Individuals: Selling ESOPs, mutual funds, or land.
- Senior Citizen ITR Filing: Special exemptions and deductions applicable.
Step-by-Step Guide to Capital Gains ITR Filing
1. Document Collection and Asset Classification
- Purchase deed, sale deed, expenses proof
- Asset category, date of acquisition/sale
2. Indexation and Exemption Computation
- Applying Cost Inflation Index (CII)
- Deduction under sections 54, 54F, 54EC, etc.
3. Advance Tax Payment
- Computed quarterly to avoid interest under sections 234B and 234C.
4. Filing the Correct ITR Form
- ITR-2 or ITR-3 depending on the nature of income.
5. Online ITR Verification Help Post Submission
- Aadhaar OTP, EVC through net banking, or sending ITR-V to CPC Bangalore.
Why Choose ADY & Co. Chartered Accountants?
Since 2012, CA Yogesh Kumar and team have helped thousands of clients across India and globally with Capital Gains Tax Filing.
Our Specialized Services Include:
- Rental Income Tax Filing
- 80C Investment Planning
- 80D Medical Insurance Deduction Help
- GST Filing Services
- TDS Filing Services
- Belated Return Filing
- Revised ITR Assistance
- DTAA Tax Filing Help (for NRIs)
- HRA Deduction Filing Help
With us, you’re not just hiring a consultant, you’re gaining access to Best CA In Delhi For Tax Filing with hands-on CA Services For Startups and established professionals alike.
Mistakes to Avoid in Capital Gains ITR Filing
- Incorrect asset classification
- Not applying indexation
- Skipping advance tax payments
- Not claiming eligible exemptions
- Filing incorrect ITR form
Avoid these with expert Professional Income Tax Filing assistance.
Tax Planning Tips Before Filing ITR
- Invest in 54EC bonds if selling property
- Purchase another residential house under section 54
- Set-off capital losses against gains
- Consider Financial Year Tax Planning early in the year
File ITR Online 2025 with Experts
Whether you’re seeking Tax Consultant Near Me or need to file from abroad, our digital and in-office support ensures fast, secure, and compliant tax return processing.
How ADY & Co. Helps You File:
- Real-time support via call/email
- Dedicated expert for review
- Audit-support ready documentation
- Transparent pricing, no hidden charges
Conclusion: Make Capital Gains Tax Filing Stress-Free
Capital gains income tax return filing is more than a compliance task—it’s a strategic financial step. At ADY & Co., our approach is client-first, accurate, and designed for maximum legal benefit.
Don’t delay. Contact the best in the field—ADY & Co. Chartered Accountants—for professional, stress-free capital gains return filing. Whether you’re an investor, property owner, NRI, or businessperson, we’ve got your tax needs covered.
Frequently Asked Questions (FAQs)
Ans: The due date is July 31st, 2025, for individuals not subject to audit. For those requiring audit, it extends to October 31st.
Ans: Yes, if total income including capital gains exceeds ₹2.5 lakh (or ₹3 lakh/₹5 lakh depending on age).
Ans: No. Short-term capital losses on shares can only be set off against other short-term/long-term capital gains.
Ans: Penalties, interest, and possible scrutiny by the tax department.
- Ans: You can file a Belated Return, but certain deductions/losses may not be carried forward.