Capital Gains on Property#
Long-Term Capital Gains#
- Property held >2 years
- 20% with indexation
- Or 12.5% without indexation
Indexation Benefit#
Indexed Cost = Purchase Price × CII_Sale / CII_Purchase
Reinvestment Options#
Section 54#
- Reinvest in one residential property
- Capital gains up to ₹2 crore
Section 54EC#
- Bonds (NHAI, REC)
- Max ₹50 lakh
Points to Remember#
- One property per year
- 3-year lock-in for new property