Capital Gains Tax Filing India — Stocks, Mutual Funds, Property
TL;DR: Capital gains from stocks/MFs require ITR-2. Listed equity STCG is 20%, LTCG is 12.5% above ₹1.25L. Import your Zerodha/Groww CSV into TaxZen — auto-classifies and generates ITR-2 for free →
Capital Gains Tax Rates at a Glance
| Asset Type | STCG Rate | LTCG Rate | LTCG Holding Period |
|---|---|---|---|
| Listed equity shares | 20% (Sec 111A) | 12.5% above ₹1.25L (Sec 112A) | > 12 months |
| Equity mutual funds | 20% (Sec 111A) | 12.5% above ₹1.25L (Sec 112A) | > 12 months |
| Debt mutual funds | At slab rate | At slab rate | > 24 months |
| Property / real estate | At slab rate | 12.5% (Sec 112) | > 24 months |
| Gold / gold ETF | At slab rate | 12.5% (Sec 112) | > 24 months |
| Unlisted shares | At slab rate | 12.5% (Sec 112) | > 24 months |
Loss Set-Off Rules
- STCG loss can offset STCG + LTCG gains
- LTCG loss can only offset LTCG gains (not STCG)
- Capital losses can be carried forward for 8 years
- Crypto/VDA losses cannot offset any gains (separate under 115BBH)
How to Import Broker Trades
Zerodha
- Go to console.zerodha.com
- Navigate to Reports → Tax P&L
- Download as CSV
- Upload to taxzen.co/file
Groww
- Open Groww app → Profile → Reports
- Download Tax Report as CSV
- Upload to taxzen.co/file
TaxZen auto-classifies each trade as STCG or LTCG, applies the correct tax rate, and generates ITR-2 JSON with Schedule CG filled correctly.
Which ITR Form for Capital Gains?
ITR-2 — Any capital gains (stocks, mutual funds, property, gold) require ITR-2. You cannot use ITR-1 if you have capital gains.
File now: Import your trades and generate ITR-2 at TaxZen — free →