{"id":32055,"date":"2026-06-03T01:17:03","date_gmt":"2026-06-02T19:47:03","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=32055"},"modified":"2026-09-29T01:22:53","modified_gmt":"2026-09-28T19:52:53","slug":"capital-gains-tax-filing-checklist-for-fy-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/","title":{"rendered":"Understanding Capital Gains Tax: Simple Guide for Taxpayers"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abfd7313d793\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abfd7313d793\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Capital_Gains_Tax_Filing_Checklist_for_FY_2025%E2%80%9326\" >Capital Gains Tax Filing Checklist for FY 2025\u201326<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#What_is_a_capital_gain\" >What is a capital gain?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Simple_Terms_Capital_Gains_Tax_Explained\" >Simple Terms: Capital Gains Tax Explained<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Step_1_%E2%80%93_Identify_Asset_Tax_Type\" >Step 1 \u2013 Identify Asset &amp; Tax Type<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Step_2_%E2%80%93_Calculate_Capital_Gains_Correctly\" >Step 2 \u2013 Calculate Capital Gains Correctly<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Step_3%E2%80%94Report_in_ITR_Properly\" >Step 3\u2014Report in ITR Properly<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Step_4_%E2%80%93_TDS_Checkpoints_Important_checks\" >Step 4 \u2013 TDS Checkpoints: Important checks:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Step_5_%E2%80%93_Maintain_Important_Documents\" >Step 5 \u2013 Maintain Important Documents:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Investor-friendly_reforms_in_India\" >Investor-friendly reforms in India\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/capital-gains-tax-filing-checklist-for-fy-2025-26\/#Various_Taxes_Duties_Levies_Fees_and_Charges_Paid_by_Individuals_in_India\" >Various Taxes, Duties, Levies, Fees, and Charges Paid by Individuals in India<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-32058\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/capital-gain.jpeg\" alt=\"Capital Gains Tax Filing Checklist for FY 2025\u201326\" width=\"889\" height=\"878\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/capital-gain.jpeg 758w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2026\/06\/capital-gain-300x296.jpeg 300w\" sizes=\"auto, (max-width: 889px) 100vw, 889px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Capital_Gains_Tax_Filing_Checklist_for_FY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\">Capital Gains Tax Filing Checklist for FY 2025\u201326<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"What_is_a_capital_gain\"><\/span><span style=\"color: #000080;\"><strong>What is a capital gain?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Capital gain arises when you sell an asset (like shares, property, gold, or mutual funds) at a price higher than its purchase cost. Profit = Sale Price \u2013 Purchase Cost. This checklist highlights that capital gains tax is not just calculation; it is classification + calculation + documentation + reporting.<\/p>\n<p>However, calculating capital gains is not merely about finding the difference between purchase and sale prices. Tax authorities expect taxpayers to correctly classify the asset, apply the appropriate tax provisions, maintain supporting documentation, and report the transaction accurately in their income tax return. It is noted that an approximate calculation today can become an exact notice tomorrow.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Simple_Terms_Capital_Gains_Tax_Explained\"><\/span><span style=\"color: #000080;\"><strong>Simple Terms: Capital Gains Tax Explained<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>Step-by-step checklist to help taxpayers correctly calculate &amp; report capital gains while filing an income tax return\u00a0for financial year 2025\u201326.<\/strong><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_1_%E2%80%93_Identify_Asset_Tax_Type\"><\/span><span style=\"color: #000080;\"><strong>Step 1 \u2013 Identify Asset &amp; Tax Type<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The most important part is to classify your asset and holding period, because tax depends on it. Identify the Asset Sold: Determine the nature of the assets: listed shares, mutual funds, immovable property (land\/building), gold and Jewellery, bonds and debentures, virtual digital assets (cryptocurrency, non-fungible token etc.), and other capital assets. Different assets are taxed under different rules.<\/p>\n<p><span style=\"color: #000080;\"><strong>Equity Shares \/ Equity Mutual Funds<\/strong><\/span><\/p>\n<ul>\n<li>Held more than 12 months \u2192 Long-Term Capital Gain @ 12.5% (above \u20b91.25 lakh)<\/li>\n<li>Held up to 12 months \u2192 Short-Term Capital Gain @ 20% (Section 111A)<\/li>\n<li>No indexation benefit allowed in capital gain<\/li>\n<li>Determine the Holding Period: Check how long the asset was held before sale. The holding period determines whether the gain is a short-term capital gain or a long-term capital gain. Tax rates vary significantly based on this classification<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Debt Mutual Funds \/ Bonds \/ NPS<\/strong><\/span><\/p>\n<ul>\n<li>Always treated as Short-Term<\/li>\n<li>Taxed as per normal income slab<\/li>\n<li>No indexation allowed in capital gain<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Real Estate \/ Unlisted Shares<\/strong><\/span><\/p>\n<ul>\n<li>Held more than 24 months \u2192 Long-Term Capital Gain @ 12.5%<\/li>\n<li>Held \u2264 24 months \u2192 Short-Term Capital Gain at slab rate<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Gold \/ Silver \/ Jewellery<\/strong><\/span><\/p>\n<ul>\n<li>Same as property:\n<ul>\n<li>Long-Term Capital Gain after 24 months @12.5%<\/li>\n<li>Short-Term Capital Gain \u2192 slab rate<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Foreign Assets<\/strong><\/span><\/p>\n<ul>\n<li>Tax depends on nature + holding period<\/li>\n<li>May require additional disclosures<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Step_2_%E2%80%93_Calculate_Capital_Gains_Correctly\"><\/span><span style=\"color: #000080;\"><strong>Step 2 \u2013 Calculate Capital Gains Correctly<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Calculate Sale Consideration: Collect supporting documents such as sale deeds, broker contract notes, Demat statements, and bank credits received. The taxpayer must ensure the reported sale value matches supporting records.<\/p>\n<p><span style=\"color: #000080;\"><strong>While calculating:<\/strong><\/span><\/p>\n<ul>\n<li>Verify Purchase Cost: Keep records of purchase deeds or agreements, contract notes, broker statements, allotment letters, and bank payment proofs. Accurate cost records are crucial for proper computation.<\/li>\n<li><span style=\"color: #000080;\"><strong>Include: <\/strong><\/span>\n<ul>\n<li>Purchase cost<\/li>\n<li>Brokerage \/ expenses<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000080;\"><strong>Deduct: <\/strong><\/span>\n<ul>\n<li><span style=\"color: #000080;\"><strong>Expenses related to transfer<\/strong><\/span><\/li>\n<li>Include Eligible Expenses: Certain expenses may be deductible while computing gains, such as brokerage and transaction charges, transfer expenses, legal fees directly related to the sale, and stamp duty and registration expenses (where permissible).<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000080;\"><strong>Adjust: <\/strong><\/span>\n<ul>\n<li>Losses (set-off allowed)<\/li>\n<li>Carry forward losses up to 8 years<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Check Exemptions and Reliefs: Review eligibility under applicable provisions such as Section 54, Section 54F, Section 54EC, and other applicable exemptions. Proper planning can significantly reduce tax liability<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29305\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/CAPITAL-GAIN-EXEMPTIONS.jpg\" alt=\"Capital Gain Exemptions comparison summary\u00a0\" width=\"967\" height=\"1252\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/CAPITAL-GAIN-EXEMPTIONS.jpg 967w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/CAPITAL-GAIN-EXEMPTIONS-232x300.jpg 232w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/CAPITAL-GAIN-EXEMPTIONS-791x1024.jpg 791w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/CAPITAL-GAIN-EXEMPTIONS-768x994.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/CAPITAL-GAIN-EXEMPTIONS-800x1036.jpg 800w\" sizes=\"auto, (max-width: 967px) 100vw, 967px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_3%E2%80%94Report_in_ITR_Properly\"><\/span><span style=\"color: #000080;\"><strong>Step 3\u2014Report in ITR Properly<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Show under \u201cCapital Gains\u201d in Income Tax Return<\/li>\n<li>Correct classification: Short-term vs. long-term<\/li>\n<li>Report:\n<ul>\n<li>Taxable gains<\/li>\n<li>Exempt gains (if any)<\/li>\n<\/ul>\n<\/li>\n<li>Match with Annual Information Statement, Form 26AS<\/li>\n<li>Mismatch = high risk of notice<\/li>\n<\/ul>\n<ul>\n<li>Reconcile with Annual Information Statement and Form 26AS: Compare your calculations with Annual Information Statement, Form 26AS , Broker reports, and mutual fund statements; any mismatch may trigger scrutiny and Mutual fund statements<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Step_4_%E2%80%93_TDS_Checkpoints_Important_checks\"><\/span><span style=\"color: #000080;\"><strong>Step 4 \u2013 TDS Checkpoints: Important checks:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Property sale \u2192 1% Tax Deducted at Source if value &gt; INR 50 lakh<\/li>\n<li>Shares \u2192 Securities Transaction Tax applicable (Tax Deducted at Source generally not applicable)<\/li>\n<li>Other transactions \u2192 check applicability<\/li>\n<li>Always verify Tax Deducted at Source in Annual Information Statement \/ 26AS<\/li>\n<\/ul>\n<ul>\n<li>Verify Tax Deducted at Source Credits: Check whether any tax has been deducted at source on the transaction and ensure credit is reflected correctly.<\/li>\n<li>Report Correctly in the Income Tax Return: Disclose capital gains in the appropriate schedules of your income tax return and ensure consistency with all available records.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Step_5_%E2%80%93_Maintain_Important_Documents\"><\/span><span style=\"color: #000080;\"><strong>Step 5 \u2013 Maintain Important Documents:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Sale &amp; purchase agreements<\/li>\n<li>Contract notes<\/li>\n<li>Bank statements<\/li>\n<li>Capital gain workings<\/li>\n<li>Proof of exemptions<\/li>\n<li>Strong records = protection during scrutiny<\/li>\n<li>Maintain Documentation: Keep all supporting documents safely for future reference, including purchase and sale documents , valuation reports, Demat statements, capital gain workings, exemption proofs, and bank statements.<\/li>\n<li>Capital gains tax is not just about calculation. It is about classification of the asset, accurate computation, proper documentation, and correct reporting on the income tax return.\u00a0A small mistake in any of these areas can result in notices, reassessments, interest, penalties, or denial of exemptions. Therefore, reviewing each transaction carefully before filing your return for financial year 2025\u201326 is essential for smooth tax compliance.<\/li>\n<\/ul>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Investor-friendly_reforms_in_India\"><\/span><span style=\"color: #000080;\"><strong>Investor-friendly reforms in India\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The tax and compliance burden on investors has gradually increased over the years. &#8211;\u00a0Timeline of Changes<\/p>\n<p><strong>Before 2018<\/strong><\/p>\n<ul>\n<li>Long-Term Capital Gains (LTCG) on listed equity shares were exempt from tax if STT was paid.<\/li>\n<li>Short-Term Capital Gains (STCG) were taxed at 15%.<\/li>\n<\/ul>\n<p><strong>2018<\/strong><\/p>\n<ul>\n<li>LTCG tax of <strong>10%<\/strong> was introduced on listed equity shares and equity mutual funds exceeding the exemption threshold.<\/li>\n<\/ul>\n<p><strong>2020<\/strong><\/p>\n<ul>\n<li>Dividend Distribution Tax (DDT) was abolished.<\/li>\n<li>Dividend income became taxable in the hands of investors at their applicable slab rates.<\/li>\n<\/ul>\n<p><strong>2024<\/strong><\/p>\n<ul>\n<li>STCG tax rate on listed equity and equity-oriented funds increased from <strong>15% to 20%<\/strong>.<\/li>\n<li>LTCG tax rate increased from <strong>10% to 12.5%<\/strong>.<\/li>\n<li>Securities Transaction Tax (STT) on F&amp;O transactions was increased.<\/li>\n<\/ul>\n<p><strong>2026<\/strong><\/p>\n<ul>\n<li>STT on Futures &amp; Options (F&amp;O) transactions was increased again.<\/li>\n<li>Merchant Discount Rate (MDR) was proposed\/introduced on certain UPI transactions, increasing payment costs for businesses and potentially affecting the digital payments ecosystem.<\/li>\n<\/ul>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Various_Taxes_Duties_Levies_Fees_and_Charges_Paid_by_Individuals_in_India\"><\/span><span style=\"color: #000080;\">Various Taxes, Duties, Levies, Fees, and Charges Paid by Individuals in India<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\">\n<tbody>\n<tr>\n<th><span style=\"color: #000080;\">No.<\/span><\/th>\n<th><span style=\"color: #000080;\">Tax \/ Levy<\/span><\/th>\n<th><span style=\"color: #000080;\">Government Level<\/span><\/th>\n<th><span style=\"color: #000080;\">Applies To \/ When Paid<\/span><\/th>\n<th><span style=\"color: #000080;\">Type<\/span><\/th>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>Income Tax<\/td>\n<td>Central<\/td>\n<td>Salary, business, professional and other taxable income<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Surcharge on Income Tax<\/td>\n<td>Central<\/td>\n<td>Higher-income taxpayers where applicable<\/td>\n<td>Surcharge<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Health &amp; Education Cess<\/td>\n<td>Central<\/td>\n<td>4% of income tax and surcharge<\/td>\n<td>Cess<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>TDS \/ TCS<\/td>\n<td>Central<\/td>\n<td>Certain payments, investments and transactions<\/td>\n<td>Advance Tax Collection<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Capital Gains Tax<\/td>\n<td>Central<\/td>\n<td>Sale of shares, mutual funds, property and other capital assets<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>Tax on Dividends \/ Investment Income<\/td>\n<td>Central<\/td>\n<td>Dividends, interest and other investment income<\/td>\n<td>Income Tax<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>CGST (Central GST)<\/td>\n<td>Central<\/td>\n<td>Intra-state supply of goods and services<\/td>\n<td>GST<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>IGST (Integrated GST)<\/td>\n<td>Central \/ Shared<\/td>\n<td>Inter-state supplies and imports<\/td>\n<td>GST<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>Customs Duty (BCD)<\/td>\n<td>Central<\/td>\n<td>Import of goods<\/td>\n<td>Duty<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td>Social Welfare Surcharge<\/td>\n<td>Central<\/td>\n<td>Certain imports<\/td>\n<td>Surcharge<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>Central Excise Duty<\/td>\n<td>Central<\/td>\n<td>Petroleum products and tobacco products outside GST<\/td>\n<td>Excise Duty<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td>Securities Transaction Tax (STT)<\/td>\n<td>Central<\/td>\n<td>Purchase and sale of specified securities<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>13<\/td>\n<td>SGST (State GST)<\/td>\n<td>State<\/td>\n<td>Intra-state supply of goods and services<\/td>\n<td>GST<\/td>\n<\/tr>\n<tr>\n<td>14<\/td>\n<td>State Excise Duty<\/td>\n<td>State<\/td>\n<td>Alcoholic liquor for human consumption<\/td>\n<td>Excise Duty<\/td>\n<\/tr>\n<tr>\n<td>15<\/td>\n<td>VAT \/ Sales Tax on Petroleum<\/td>\n<td>State<\/td>\n<td>Petrol, diesel and petroleum products<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td>Stamp Duty<\/td>\n<td>State<\/td>\n<td>Property transfers, agreements and security transactions<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>17<\/td>\n<td>Motor Vehicle \/ Road Tax<\/td>\n<td>State<\/td>\n<td>Purchase, registration and use of vehicles<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>18<\/td>\n<td>Professional Tax<\/td>\n<td>State<\/td>\n<td>Salaried employees and professionals in applicable states<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>19<\/td>\n<td>Electricity Duty \/ Tax<\/td>\n<td>State<\/td>\n<td>Electricity consumption<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>20<\/td>\n<td>Agricultural Income Tax<\/td>\n<td>State<\/td>\n<td>Agricultural income in states where levied<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>21<\/td>\n<td>Lottery \/ Betting \/ Gambling Tax<\/td>\n<td>State<\/td>\n<td>Specified gaming and betting activities<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>22<\/td>\n<td>Property Tax<\/td>\n<td>Local Government<\/td>\n<td>Ownership of property<\/td>\n<td>Tax<\/td>\n<\/tr>\n<tr>\n<td>23<\/td>\n<td>Local Cess \/ Levies<\/td>\n<td>Local Government<\/td>\n<td>Municipal and local authority activities<\/td>\n<td>Levy<\/td>\n<\/tr>\n<tr>\n<td>24<\/td>\n<td>Water &amp; Sewerage Charges<\/td>\n<td>Local Government<\/td>\n<td>Water supply and sewerage services<\/td>\n<td>User Charge<\/td>\n<\/tr>\n<tr>\n<td>25<\/td>\n<td>Solid Waste Management Charges<\/td>\n<td>Local Government<\/td>\n<td>Municipal waste collection services<\/td>\n<td>User Charge<\/td>\n<\/tr>\n<tr>\n<td>26<\/td>\n<td>Registration Fees<\/td>\n<td>State \/ Local<\/td>\n<td>Registration of property, vehicles, documents, etc.<\/td>\n<td>Fee (Not a Tax)<\/td>\n<\/tr>\n<tr>\n<td>27<\/td>\n<td>Licence \/ Permit Fees<\/td>\n<td>State \/ Local<\/td>\n<td>Government licences and permits<\/td>\n<td>Fee (Not a Tax)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Capital Gains Tax Filing Checklist for FY 2025\u201326 What is a capital gain? Capital gain arises when you sell an asset (like shares, property, gold, or mutual funds) at a price higher than its purchase cost. Profit = Sale Price \u2013 Purchase Cost. This checklist highlights that capital gains tax is not just calculation; it &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10055],"tags":[10199],"class_list":["post-32055","post","type-post","status-publish","format-standard","hentry","category-income-tax-return","tag-capital-gains-tax"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Calculate Capital Gains, Capital Gains Tax Filing Checklist for FY 2025\u201326, Capital Gains Tax Filing, Calculate Capital Gain Correctly, report capital gains. 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