Rytvae Consulting · Think Right · Invest Right
Tax Harvesting Calculator
Result
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Show formula & working
Exemption left = ₹1,25,000 − long-term equity gains already booked · Sell units with the highest gain per rupee first until that gain is booked · Tax saved = gain booked × 12.5% × 1.04
Details
Capital gains tax rules for the tax year 2026-27: rates and rules as of 30-Mar-2026 · Source: Income-tax Act, 2025 ss.2(101), 73(7), 76, 196, 197, 198 (no change by the Finance Act, 2026). Every figure based on it stays editable.
How this works
Long-term gains on listed shares and equity funds are tax-free up to ₹1.25 lakh a year (s.198). The allowance cannot be carried forward, so unused room is lost each year.
Selling and buying back books the gain within the allowance and resets your cost higher, reducing tax when you finally sell.
Frequently asked questions
Will buying back immediately cause a problem?
The new units start a fresh holding period of 12 months. Check exit loads and costs before you switch.
Does this work for debt funds?
No. Debt funds bought after 1 April 2023 are taxed at your slab rate, with no exemption.
When should I do it?
Before 31 March, and only with units already held for more than 12 months.
Questions about your tax?
Talk to Rytvae about investments that fit your goals and your tax regime.