HomeCapital Gains
SCHEDULE CG: CAPITAL GAINS
Computation of income under the head Capital Gains (ITR-3, AY 2025-26)
A — Short-Term Capital Gains (STCG)
Assets held for not more than the specified holding period
A1. STCG u/s 111A — Listed equity shares / equity-oriented MF (taxed at 15% / 20%)
| i. Full value of consideration (sale price) | |
| ii. Deductions u/s 48 | |
| a. Cost of acquisition | |
| b. Cost of improvement | |
| c. Expenditure wholly and exclusively in connection with transfer | |
| iii. Balance (i − ii a − ii b − ii c) | 0 |
| iv. Loss to be ignored u/s 94(7) or 94(8) — if applicable, add back | |
| A1. Net STCG u/s 111A (iii + iv) | 0 |
A2. Deemed STCG u/s 50 — Depreciable assets (block of assets wholly/partly sold)
| i. Full value of consideration (sale proceeds of depreciable assets) | |
| ii. Written down value of block of assets at the start of previous year + additions | |
| iii. Expenditure on transfer | |
| A2. Deemed STCG u/s 50 (i − ii − iii) | 0 |
A3. Other STCG — assets not covered under A1 or A2 (land, unlisted shares, jewellery, etc.)
| # | Description of asset / property | Date of acquisition | Date of transfer | Full value of consideration (₹) | Cost of acquisition (₹) (indexation n/a) | Cost of improvement (₹) | Expenditure on transfer (₹) | STCG (₹) | |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 0 | ||||||||
| A3. Total other STCG | 0 | ||||||||
A4. Total Short-Term Capital Gains (A1 + A2 + A3)₹ 0
B — Long-Term Capital Gains (LTCG)
Assets held for more than the specified holding period
B1. LTCG u/s 112A — Listed equity / equity-oriented MF (grandfathering; value from Schedule 112A)
| Total LTCG u/s 112A (carried from Schedule 112A — grandfathering applied) | |
| Note: Exempt up to ₹1,25,000 (w.e.f. AY 2025-26). Fill Schedule 112A to auto-populate this field. | |
B2. LTCG u/s 112 — Other long-term assets (with indexation; CII = 363 for FY 2024-25)
| # | Description of asset | Date of acquisition | Date of transfer | Full value of consideration (₹) | Cost of acquisition with indexation (₹) (CII 363) | Cost of improvement indexed (₹) | Expenditure on transfer (₹) | LTCG (₹) | |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 0 | ||||||||
| B2. Total LTCG u/s 112 | 0 | ||||||||
B3. Exemptions u/s 54 series — deductible from LTCG (reinvestment / other conditions)
| # | Section under which exemption is claimed | Amount of exemption (₹) | |
|---|---|---|---|
| 1 | |||
| 2 | |||
| B3. Total exemptions u/s 54 series | 0 | ||
B4. Net Long-Term Capital Gains (B1 + B2 − B3)₹ 0
C — Total Capital Gains
Aggregate of Short-Term and Long-Term Capital Gains
| C1. Total Short-Term Capital Gains (from A4) | 0 |
| C2. Total Long-Term Capital Gains (from B4) | 0 |
| C3. Total Capital Gains (C1 + C2) — carried to Part B-TI | ₹ 0 |