Property LTCG Grandfathering Optimizer
Compare old regime (20% with CII indexation) vs new regime (12.5%, no indexation). Includes Section 54/54EC exemptions, grandfathering choice, and CII table up to FY 2025-26.
Adjust Your Numbers
Tax Analysis
Tax Comparison
Capital Gain Impact (CII Indexation)
Detailed Breakdown
Why SharpScroll vs Other Calculators?
✅ What SharpScroll Has (Competitors Don't)
- ✓Grandfathering regime comparison — old (20%+indexation) vs new (12.5%) side by side
- ✓CII indexation visualization — see exactly how inflation reduces your tax
- ✓Section 54/54EC exemption sliders — real-time tax impact
- ✓Config-driven rates — edit one JSON when Budget changes, no code
- ✓Official govt source citations on every rate and limit
- ✓Zero-bloat — compliance calculators only, no generic EMI/SIP/PPF spam
✗ What Generic Calculators Miss
- ✗ClearTax (DA 52): generic article, no interactive grandfathering tool
- ✗DealPlexus (DA 18): basic blog post, no calculator at all
- ✗Quicko/Indiataxcalculator: text-only, no sliders or real-time comparison
- ✗Most sites: hardcoded rates, no CII table, no Section 54 exemption planning
- ✗Generic EMI calculators: no compliance logic, no budget-year awareness
- ✗No competitor: lets you edit rates without developer intervention
Official Sources & Verification
All tax rates, CII values, exemption limits, and compliance rules used in this calculator are sourced from official government publications:
All figures are for illustration only. Tax rates, CII values, and exemption limits are sourced from the Income Tax Act, 1961 (as amended by Finance Act 2024) and CBDT notifications. Verify current rates from the official Income Tax Portal. Consult a Chartered Accountant for your specific tax filing.
How Property LTCG Works (Post-Budget 2024)
Old Regime (20%): 20% on indexed capital gains + 4% cess. CII indexation adjusts the purchase cost for inflation, significantly reducing taxable gains for long-held properties.
📖 Income Tax Act, 1961 — Section 48, 49
New Regime (12.5%): 12.5% on simple gains (sale minus purchase) + 4% cess. No indexation. Better for shorter holding periods where CII benefit is minimal.
📖 Finance Act 2024 (Budget) — Section 96, effective 23-Jul-2024
Grandfathering: Properties acquired before 23-Jul-2024 can choose between old and new regime. Pick whichever gives lower tax.
📖 CBDT Circular No. 13/2024 — Grandfathering provision
Section 54: Reinvest LTCG in 1 residential house (1yr before or 2yr after sale). Max exemption ₹10 Cr (budget 2024 increase from ₹5Cr).
📖 Income Tax Act, 1961 — Section 54
Section 54EC: Invest LTCG in REC/NHAI/IREDA bonds (5yr lock-in). Max exemption ₹50L. Interest rate ~5.25% p.a.
📖 Income Tax Act, 1961 — Section 54EC
* All figures are for illustration only. Consult a Chartered Accountant for your specific tax filing. Rates from calculatorConfig.json — edit that file when Budget changes, zero code changes needed.