Ch 2 · Capital Gains — Advanced

🧮 Formula sheet

1. 1.STCG = Full Value − (Cost + Improvement + Transfer Expenses)
2. 2.LTCG with Index = Full Value − (Indexed Cost + Indexed Improvement + Expenses)
3. 3.Indexed Cost = Cost × (CII of transfer year / CII of acquisition year)
4. 4.Sec 112A LTCG taxable = LTCG − ₹1,00,000 (then 10%)