Capital Gains
3 articles tagged Capital Gains.
NRI Selling Property in India 2026: TDS, Section 54 Exemption, Lower Deduction Certificate
When an NRI sells Indian property, the buyer is legally required to deduct TDS under Section 195 — NOT the 1% Section 194-IA rate most people assume. The default rate is 20% / 12.5% on full sale value, which often vastly overshoots the actual capital-gains tax. The 2026 honest guide: how TDS actually works on NRI property sale, the Section 197 Lower Deduction Certificate that fixes overspending, the post-23-Jul-2024 capital-gains regime change, and Section 54 / 54F / 54EC exemptions.
How to File ITR-2 for the First Time: A Step-by-Step Guide for New Investors (AY 2026-27)
The year your capital gains outgrow ITR-1, the income tax portal stops holding your hand. This is the schedule-by-schedule guide for the first ITR-2 you ever file — documents, Schedule CG, Schedule 112A, and the deadline mistake that costs you 8 years of loss carry-forward.
Securities Transaction Tax (STT) Rates India 2026
STT is a small tax on every taxable trade on an Indian exchange, collected by your broker. Here is the full 2026 rate table by segment, the Budget 2026 F&O hike, and how STT differs from brokerage and other charges.