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Calculate exemption on long-term capital gains from property sale.
Indicative result. Final figures may differ based on specific facts.
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The exact formula, statutory references and edge-cases used to compute your result. Reviewed by CA Ankita Jainik Soni.
LTCG on sale of a long-term residential house property — the seller must have used the property for self-residence. Exemption is available on the portion of LTCG reinvested in a new residential property.
Exemption is the lower of (a) LTCG amount and (b) cost of new residential property purchased. If only part of the LTCG is reinvested, the unutilised portion is taxable as LTCG in the year of sale.
Purchase: 1 year before or 2 years after the date of sale of the original property. Construction: 3 years from the date of sale. The new property must be in India — overseas property does not qualify.
If the new property is not purchased before filing ITR, deposit the unutilised LTCG amount in a CGAS account with an authorised bank (SBI, etc.). This must be done before the due date of filing ITR to claim the exemption. Withdrawal from CGAS is allowed only for the property purchase.
Section 54F applies to LTCG on sale of any long-term capital asset (not just property). Exemption is proportional to the investment in the new residential property — full exemption requires investment of the entire net consideration.
If investment is planned for a future date, deposit the LTCG in CGAS before ITR filing. Failure to deposit in CGAS means loss of the exemption — the LTCG becomes fully taxable in the year of sale.
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Last updated: 21 June 2026 · Last reviewed by CA Ankita Jainik Soni · Indicative results only