FY 2025–26 / AY 2026–27
Capital gains & indexation
Compare indexed cost and property tax alternatives.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Indexed cost = acquisition cost × sale CII / purchase CII, plus separately indexed improvements. Eligible property relief compares 12.5% unindexed with 20% indexed.
What you need to enter
- Sale consideration
- Transfer expenses
- Eligible acquisition cost
- Acquisition-year CII (index)
- Sale-year CII (index)
- Eligible improvement cost
- Improvement-year CII (index)
- Eligible resident individual / HUF property acquired before 23 July 2024?
Assumptions and limitations
For qualifying long-term land/building sold on or after 23 July 2024. Resident individual/HUF grandfather relief can limit tax to the old computation. Excludes surcharge, basic exemption adjustment and section 54 relief. CII inputs must match official notified years; no indexed loss carry-forward is inferred.
FY 2025–26 CII is 376. Use the legally applicable consideration, including any section 50C stamp-value substitution. This comparison assumes the basic exemption is already used and no other gains, losses or reinvestment relief. It does not turn an indexed loss into a carry-forward loss.