Learn/FY 2025-26 & Budget Changes
LTCG 12.5% with ₹1.25L exemption, STCG 20%, tax-loss harvesting calendar, and ITR filing deadlines.
How to use the ₹1.25L Section 112A LTCG exemption in FY 2025-26 — gain harvesting to reset cost basis tax-free, the 12-month holding cliff, the 4% cess, and stacking exemptions across family PANs.
10 min read · Published 2026-06-13
Budget 2024 (Finance (No. 2) Act) raised STCG to 20% and LTCG to 12.5%, lifted the LTCG exemption to ₹1.25L, removed indexation, and harmonised holding periods — with the 23 July 2024 split-year explained.
9 min read · Published 2026-06-13
A quarter-by-quarter tax-loss harvesting calendar for FY 2025-26 — the STCL/LTCL set-off rules, the 8-year carry-forward and the Sec 139(1) filing deadline that protects it, the 31 March cutoff and T+1 reality, and the advance-tax interplay.
11 min read · Published 2026-06-13
A capital-gains investor's decision framework for the new vs old regime in FY 2025-26 — why STCG/LTCG rates are identical in both, how the bigger ₹4L basic exemption shelters more gains, the deduction break-even, and Form 10-IEA for F&O traders.
11 min read · Published 2026-06-15