Hold your asset one extra day past the threshold and your tax rate drops from 20% to 12.5%. This guide covers every holding period rule, updated rates, and real examples under the Income Tax Act 2025, so you never pay more capital gains tax than you have to.

The government gave with one hand and took with the other. MAT dropped to 14%. But from 1 April 2026, no new MAT credit accumulates. Old credits are locked to 25% annual use. Companies still in the old regime are paying a genuinely higher effective tax than they realise.

The Capital Gain Account Scheme is not just a bank account. It is a legal shield. Deposit your unspent capital gain proceeds before filing your return, and your exemption stays intact while you search for the right property.

Section 89 is a rescue provision. If the government acquires your asset but delays payment, your capital gains exemption clock does not start until you actually receive the compensation. No penalty for the government's delay.

Section 88 is Section 87's twin, but the destination is an SEZ. Sell urban factory assets, reinvest in the SEZ, and claim full capital gains exemption. Here is everything you need to know.

The government wants industries to move out of crowded cities. Section 87 rewards you for doing exactly that. Sell your urban factory assets, reinvest in the new location, and the capital gains tax disappears.

Section 86 is the widest capital gains exemption. Sell gold, land, shares, or any long-term asset and invest the proceeds in a house. You get capital gains exemption proportionate to how much you invest. Here is the full picture.

Section 85 is unique. You do not need to buy a new property to save capital gains tax. Simply invest the gain in government-specified bonds within 6 months. One bond, zero tax. Here is how it works.

When the government takes your industrial land by force, it is already a disruption. Section 84 ensures you do not pay capital gains tax on top of it, if you reinvest in a new industrial unit within 3 years.

Section 83 protects farmers and landowners who sell one agricultural plot and buy another. If the land was used for agriculture for 2 years before sale, and you reinvest in new agricultural land within 2 years, your capital gain is exempt.

If you sell a residential house and reinvest the capital gain in another house, Section 82 can bring your tax liability to zero. But there are timelines, caps, and conditions you must meet. Here is exactly what the law says.

Section 206C of the 1961 Act is now Section 394 of the Income Tax Act 2025. Finance Act 2026 revised several rates. This article covers all TCS provisions with updated rates and compliance requirements.

Selling a house, agricultural land, or a business asset can trigger capital gains tax. The Income Tax Act 2025 preserves all exemptions from the 1961 Act under new section numbers 82 to 88. Know the rules, the caps, and the timelines.