Discover how Sections 54 and 54F of the Indian Income Tax Act provide crucial tax exemptions on Long-Term Capital Gains from property sales. This comprehensive guide covers the latest rules for 2025, including the new ₹10 Crore cap and the two-house option under Section 54, offering practical examples and a step-by-step plan for effective tax planning.

This post explains Short-Term Capital Gains (STCG) tax in India for 2025 (FY 2024-25 & 2025-26). It defines capital assets, details holding periods for STCG classification (e.g., <=12 months for listed equity, <=24 months for property, <=36 months for others), explains STCG calculation, outlines tax rates (15% under Sec 111A for STT-paid equity/EOF vs. slab rates for other assets), and covers loss set-off/carry forward rules and ITR reporting.