FY 2025-26
Practical, CA-reviewed articles on capital gains, updated for FY 2025-26.
A practical checklist for CAs: the most frequent Schedule CG errors in ITR-2 returns for FY 2025-26, from wrong tax rates to missing Schedule 112A scrip details.
How to consolidate Zerodha and Groww capital gains for ITR-2 in FY 2025-26 — STCG 20%, LTCG 12.5% above ₹1.25L, Schedule CG, Schedule 112A, and AIS reconciliation.
Capital loss set-off and carry forward rules for FY 2025-26 — STCL vs LTCL, what income each offsets, 8-year carry forward, and why timely ITR filing is mandatory.
Section 87A rebate and capital gains for FY 2025-26 — rebate does not apply to STCG under Section 111A or LTCG under Section 112A, even if total income is below ₹12 lakh.
A step-by-step guide for Chartered Accountants on computing Short-Term and Long-Term Capital Gains from equity trades for ITR-2 filing in FY 2025-26 — including grandfathering, 12.5% LTCG above ₹1.25 lakh (Finance Act 2024), and Schedule CG.