LTCG Harvesting Planner

s.112A taxes long-term listed-equity gains at 12.5% — but the first ₹1,25,000 each year is exempt, and the allowance doesn't carry forward. Booking gains up to the limit (and rebuying if you wish) steps up your cost basis tax-free.

LTCG already booked this FYGains realized since 1 April on equity held > 12 months

₹

Unrealized LTCG in your portfolioPaper gains on holdings that are already long-term

₹

Harvest this much before 31 March

₹1,25,000

Exemption left: ₹1,25,000.

Tax permanently avoided: ₹15,625 (12.5% that would otherwise apply on eventual sale)

• Rebuying immediately is fine for listed shares — but the repurchase restarts the 12-month clock.
• Mind exit loads and STT on the round trip; they're usually far below 12.5%.
• The 87A rebate does NOT cover 112A gains — this exemption is the only shelter.

See capital gains inside your full computation →

Educational tool, not investment advice. Verify positions before trading.