Tax harvesting

Tax year 2026-27

Tax-loss and LTCG harvesting calculator, at the values you enter

For a resident holding listed shares, equity funds or REIT and InvIT units in tax year 2026-27: the long-term exemption left, what a sale of your chosen units realises first in first out, and the tax before and after it. Runs in your browser.

Your figures

Start from a situation

Choose the case closest to yours. It fills every box below, and you can then change any of them.

What this case shows: The oldest purchases one by one and the later ones in one lot: the room left after this year's gains, and how many units, first in first out, realise gains inside it.

Which situation is like yours, and what was entered

Room left this year
₹ 95,000

See the room, your lots and one warning

The date

Set to today when the page opens. Holding periods, the room and the lock-in are worked on this date.

About you

Where you live for tax this year

Not sure? The residential status calculator works it out from your days in India.

Your age on 31 March 2027
Tax regime

The room and your lots do not depend on the regime; the tax before and after does. To compare the two regimes on your gains, use the capital gains calculator's Work out both.

Gains and losses already made this year

Net figures from your statements: Equity short-term and long-term from your registrar's capital gains statement, Short term and Long term from your broker's tax P&L. Enter a net loss with a minus sign.

Left blank: taken as nil.

Left blank: taken as nil.

Left blank: taken as nil.

Income other than capital gains

Optional. Leave every box blank to see only the room and your lots; enter your income to see the tax before and after your sales.

For the whole year, before the standard deduction; the page takes off ₹ 75,000 under the default regime and ₹ 50,000 under the old. An annuity from an insurer or from NPS goes under other income, not here.

For the whole year: bank and bond interest, rent after the 30 percent deduction, an annuity from an insurer or NPS, and any other income taxed at your slab rates.

Left blank: taken as nil.

For the whole year. Your annual information statement shows the dividends paid so far; add what you expect to March.

Left blank: taken as nil.

Did a business make a loss this year?

Futures and options trading often does. The page does not set a loss off; answer Yes and it says what that means for the tax shown.

For the whole year, as you expect it: net profit, a positive figure. With a loss, answer Yes above instead.

Left blank: taken as nil.

Your employer's contribution to your NPS account, for example.

Left blank: taken as nil.

Losses brought forward

From your last return's schedule of losses carried forward (CFL).

None entered.

Your holdings

One holding is one demat account's (or one folio's) holding of one share or fund: first in, first out runs within each account. Hold the same fund in two accounts? Enter it twice.
Index fund

A name you will recognise, such as the fund's name and the account.

Kind

For other assets, use the capital gains calculator. Debt fund units bought from 1 April 2023 are short-term however long they are held (s.76; s.50AA of the 1961 Act), so they are not offered here.

An ELSS fund

Today's quote or NAV. The page fetches nothing; it uses the value you type.

Lots for Index fund

From your registrar's transaction statement (CAMS or KFintech, or MF Central) for fund units, or your broker's tradebook for shares. Only the lots at the front of the queue matter: enter the oldest purchases one by one until their units pass what you might sell, then put everything later in one last lot, dated at its latest purchase, with its total units and cost.
Lot 1

Inherited or a gift: the date the previous owner bought it. Bonus units: the allotment date.

What you paid, with purchase costs; bonus units cost nil. Inherited or a gift: the previous owner's cost. Shares from an employee scheme: the value taxed as a perquisite (s.73(1) (Table: Sl. No. 4); s.49(2AA) of the 1961 Act).

Lot 2
Lot 3
Lot 4
This lot stands for several later purchases

The lots of Index fund in the order a sale takes them

The page takes them first in, first out: the Act requires it for a demat account (s.67(7)(c); s.45(2A) of the 1961 Act), and registrars apply the same order to fund units held in statement form (as reported).

Left blank: none.

Buy the same units again the same day
A bonus or dividend record date near your purchase

Charges

Brokerage, STT, exchange and depository charges, stamp duty and any exit load, together.

Left blank: not counted.

Room left under the ₹ 1,25,000

₹ 95,000

Long-term gains on listed shares and equity funds this year, after set off: ₹ 30,000.

No sale is entered, so the room and each holding's lots are worked below. Units entered to sell in a holding are worked here, with the tax before and after.

Read on: your lots, first in first out, what the Act checks, the list for your CA and the use cases.

Computed in this browser tab. Your figures are not sent anywhere.

01 / First in, first out, s.67(7)(c); s.45(2A) of the 1961 Act

Your holdings, first in first out

Each holding's lots in the order a sale takes them, at the value you entered, on 1 November 2026.

Index fund

Equity fund units: 4,000 units, at ₹ 80 a unit.

The lots of Index fund, in the order a sale takes them
LotBoughtUnitsCost usedValueGain or lossTaxed atLong-term fromNote
110 June 20211,000₹ 40,000₹ 80,000₹ 40,000Long-term, 12.5 percent above ₹ 1,25,00011 June 2022
210 June 20221,000₹ 45,000₹ 80,000₹ 35,000Long-term, 12.5 percent above ₹ 1,25,00011 June 2023
310 June 20231,000₹ 50,000₹ 80,000₹ 30,000Long-term, 12.5 percent above ₹ 1,25,00011 June 2024
410 June 20261,000₹ 70,000₹ 80,000₹ 10,000Short-term, 20 percent11 June 2027Stands for several purchases

Selling up to 2,666.666 units of this holding, first in, first out, realises ₹ 94,999.98 of long-term gain, inside the ₹ 95,000 left. Arithmetic at your value, not advice to sell; each holding is worked on its own.

If all 4,000 units are sold on 1 November 2026, they realise ₹ 10,000 of short-term gain on listed equity and ₹ 1,05,000 of long-term gain on listed equity.

What a sale up to each lot realises

To reach a later lot you sell every unit in front of it first.

What a sale of Index fund realises, lot by lot
Selling through lotUnits soldShort-term, 20 percentLong-term, 12.5 percent above ₹ 1,25,000
11,000₹ 0₹ 40,000
22,000₹ 0₹ 75,000
33,000₹ 0₹ 1,05,000
44,000₹ 10,000₹ 1,05,000

02 / Set off, s.108 to s.111; s.70 to s.74 of the 1961 Act

The sales you entered

No sale is entered, so nothing is realised.

03 / Points to check

What the Act checks

The points that turn on your own figures and dates are in the open; the general rules are in the closed list.

In Index fund, lot 4 stands for several purchases entered as one, dated at the latest of them: its gain, its term and the date it turns long-term are approximate. The lots in front of it are exact.

Three notes on the rules this page applies
  • No provision in the Act was found that disallows a loss because the same security is bought again; the checks are the dividend and bonus stripping rules (s.175(8); s.94(7) of the 1961 Act; s.175(9) and (10); s.94(8) of the 1961 Act) and the general anti-avoidance rule (Chapter XI (s.178); Chapter X-A (s.95) of the 1961 Act), which does not apply where the tax benefit to all the parties in the year is ₹ 3 crore or less (Rule 128(1)(a) of the Income-tax Rules, 2026; Rule 10U(1)(a) of the 1962 Rules). Whether a sale and a purchase on the same day are genuine transfers is a question of fact for your CA.
  • The ₹ 1,25,000 is per person per tax year, and a spouse or a parent has their own; but a gain on units you gave your spouse without adequate consideration is your income, not your spouse's (s.99(1)(a)(ii); s.64(1)(iv) of the 1961 Act).
  • Every value is the one you entered for today; the page assumes it holds on the sale date.

04 / Export

This working, as a file

Download this working

The file holds the figures entered, each holding's lots in order, the sales you entered, the tax before and after, the lots bought again and the basis. It is made in this browser from the figures showing; nothing is uploaded.

05 / Your return and your statements

Take this to your CA

The figures and facts a CA needs to check these sales and for Schedule CG of your return. Bring your broker's and registrar's capital gains statements with it.

Date of the sales
1 November 2026
You
Resident, aged under 60 on 31 March 2027, default regime
Income other than capital gains
salary or pension ₹ 15,00,000
Gains and losses already made this year
Short-term, listed shares and equity funds: ₹ 0; Other short-term: ₹ 0; Other long-term: ₹ 0; Long-term, listed shares and equity funds: ₹ 30,000
Index fund
Equity fund units, 4,000 units; value per unit ₹ 80, as entered for the sale date
Loss carried to 2027-28
₹ 0 before, ₹ 0 after
Return due date for 2026-27
31 July 2027 (31 August with business income, 31 October if your accounts must be audited)
Point to confirm
In Index fund, lot 4 stands for several purchases entered as one, dated at the latest of them: its gain, its term and the date it turns long-term are approximate. The lots in front of it are exact.
Note
No provision in the Act was found that disallows a loss because the same security is bought again; the checks are the dividend and bonus stripping rules (s.175(8); s.94(7) of the 1961 Act; s.175(9) and (10); s.94(8) of the 1961 Act) and the general anti-avoidance rule (Chapter XI (s.178); Chapter X-A (s.95) of the 1961 Act), which does not apply where the tax benefit to all the parties in the year is ₹ 3 crore or less (Rule 128(1)(a) of the Income-tax Rules, 2026; Rule 10U(1)(a) of the 1962 Rules). Whether a sale and a purchase on the same day are genuine transfers is a question of fact for your CA.
Note
The ₹ 1,25,000 is per person per tax year, and a spouse or a parent has their own; but a gain on units you gave your spouse without adequate consideration is your income, not your spouse's (s.99(1)(a)(ii); s.64(1)(iv) of the 1961 Act).
Note
Every value is the one you entered for today; the page assumes it holds on the sale date.

06 / Scope

What this page covers, and what it does not
  • For a resident in tax year 2026-27, holding listed shares, equity fund units or REIT and InvIT units. Debt fund units bought from April 2023 are short-term however long they are held (s.76; s.50AA of the 1961 Act), so they have no exemption to use; for them and every other asset, use the capital gains calculator.
  • The page works the sales you enter, at the values you enter. It fetches no quote or NAV, does not pick, rank or total holdings, and says nothing about what to buy or sell.
  • Charges are counted as an amount beside the tax and not taken off the gain, which can only overstate it: brokerage can be deducted (s.72(1); s.48 of the 1961 Act), securities transaction tax cannot (s.72(3)(b); the proviso to s.48 on securities transaction tax of the 1961 Act).
  • Lots are taken as you enter them: splits, bonus issues and mergers are not worked from a tradebook, and a share bought before 1 February 2018 is taken as listed on 31 January 2018.
  • F&O and intraday trades are business income and are not worked here; a business loss other than a speculation loss can be set off against the gains (s.109(1); s.71 of the 1961 Act), but this page does not do it.
  • Whether a trade in the last days of March falls in 2026-27 or 2027-28 is not settled here; a trade settled by 31 March falls in 2026-27 on either reading.

07 / Use cases

Which situation is like yours, and what was entered

Seven cases, each with who it fits, what it shows and what was entered. Load one, then change any figure to your own; the date of the sales stays as it is.

  • Case 1

    Loaded above

    An index fund bought over several years

    Fits you if: You have bought the same index fund every year and want to see how far this year's room reaches into it.

    The oldest purchases one by one and the later ones in one lot: the room left after this year's gains, and how many units, first in first out, realise gains inside it.

    What this case enters
    Where you live for tax this year
    Resident
    Your age on 31 March 2027
    Under 60
    Tax regime
    Default regime
    Long-term, listed shares and equity funds
    ₹ 30,000
    Salary or pension from an employer
    ₹ 15,00,000
    Index fund
    Equity fund units; value per unit today ₹ 80
    Index fund, lot 1
    1,000 units bought on 10 June 2021 for ₹ 40,000
    Index fund, lot 2
    1,000 units bought on 10 June 2022 for ₹ 45,000
    Index fund, lot 3
    1,000 units bought on 10 June 2023 for ₹ 50,000
    Index fund, lot 4
    1,000 units bought on 10 June 2026 for ₹ 70,000, standing for several later purchases

  • Case 2

    A short-term loss beside a short-term gain

    Fits you if: You made a short-term gain on shares this year and hold shares bought this year that stand at a loss.

    The loss on the units you entered is set against the short-term gain, and the tax changes by 20 percent of it plus cess.

    What this case enters
    Where you live for tax this year
    Resident
    Your age on 31 March 2027
    Under 60
    Tax regime
    Default regime
    Short-term, listed shares and equity funds (20 percent)
    ₹ 1,50,000
    Salary or pension from an employer
    ₹ 15,00,000
    Shares of a listed company
    Listed shares; value per unit today ₹ 1,100
    Shares of a listed company, lot 1
    200 units bought on 15 May 2026 for ₹ 3,00,000
    Shares of a listed company, units to sell
    200
    Charges, as a percent of each trade
    0.2%

  • Case 3

    An old lot in profit in front of a new lot in loss

    Fits you if: You hold one share bought in two lots: an old lot in profit and a recent lot at a loss.

    First in, first out: the units sold come from the old lot, so the sale realises its long-term gain and leaves the lot at a loss where it is.

    What this case enters
    Where you live for tax this year
    Resident
    Your age on 31 March 2027
    Under 60
    Tax regime
    Default regime
    Other long-term (12.5 percent)
    ₹ 2,00,000
    Salary or pension from an employer
    ₹ 20,00,000
    Shares of a listed company
    Listed shares; value per unit today ₹ 1,400
    Shares of a listed company, lot 1
    100 units bought on 1 August 2019 for ₹ 50,000
    Shares of a listed company, lot 2
    100 units bought on 1 June 2026 for ₹ 2,00,000
    Shares of a listed company, units to sell
    100

  • Case 4

    A long-term loss from 2018-19 in its last year

    Fits you if: You carry a long-term capital loss from 2018-19 and hold an equity fund at a long-term gain.

    2026-27 is the last year the 2018-19 loss can be set off, and a long-term gain this year is set off against it before the ₹ 1,25,000 applies.

    What this case enters
    Where you live for tax this year
    Resident
    Your age on 31 March 2027
    Under 60
    Tax regime
    Default regime
    Salary or pension from an employer
    ₹ 10,00,000
    Loss brought forward 1
    Long-term, from 2018-19: ₹ 2,00,000; return filed by its due date: Yes
    Equity fund
    Equity fund units; value per unit today ₹ 150
    Equity fund, lot 1
    2,000 units bought on 1 May 2020 for ₹ 1,50,000

  • Case 5

    Shares held since 2016

    Fits you if: You hold shares bought before February 2018 and have their value on 31 January 2018.

    Grandfathering lifts the cost to the value on 31 January 2018, and the room is measured against the gain worked from it.

    What this case enters
    Where you live for tax this year
    Resident
    Your age on 31 March 2027
    Under 60
    Tax regime
    Default regime
    Salary or pension from an employer
    ₹ 12,00,000
    Shares of a listed company
    Listed shares; value per unit today ₹ 1,200; value per unit on 31 January 2018 ₹ 700
    Shares of a listed company, lot 1
    500 units bought on 1 March 2016 for ₹ 2,00,000

  • Case 6

    ELSS instalments, some still locked in

    Fits you if: You put money into an ELSS fund in instalments, and the early ones are past their three years.

    Only the lots out of the three-year lock-in can be sold, first in, first out, and the page names the date each locked lot is free.

    What this case enters
    Where you live for tax this year
    Resident
    Your age on 31 March 2027
    Under 60
    Tax regime
    Old regime
    Salary or pension from an employer
    ₹ 14,00,000
    Deductions, old regime
    ₹ 1,50,000
    ELSS fund
    Equity fund units; an ELSS fund; value per unit today ₹ 95
    ELSS fund, lot 1
    500 units bought on 10 January 2023 for ₹ 25,000
    ELSS fund, lot 2
    500 units bought on 10 July 2023 for ₹ 27,500
    ELSS fund, lot 3
    500 units bought on 10 January 2024 for ₹ 30,000
    ELSS fund, lot 4
    500 units bought on 10 July 2024 for ₹ 32,500
    ELSS fund, lot 5
    500 units bought on 10 January 2025 for ₹ 40,000
    ELSS fund, units to sell
    1,000

  • Case 7

    Retired at 67, pension under the basic exemption

    Fits you if: You are retired, your pension is below the basic exemption, and you hold an equity fund at a long-term gain.

    The unused basic exemption is set against long-term gains before the ₹ 1,25,000, so more gain is untaxed than the room alone shows.

    What this case enters
    Where you live for tax this year
    Resident
    Your age on 31 March 2027
    60 to 79
    Tax regime
    Default regime
    Salary or pension from an employer
    ₹ 3,00,000
    Equity fund
    Equity fund units; value per unit today ₹ 200
    Equity fund, lot 1
    2,000 units bought on 1 May 2020 for ₹ 2,00,000

Assumptions and basis

What this calculator applied

Law applied
Tax year 2026-27, Income-tax Act, 2025, as amended by the Finance Act, 2026
Rates checked
Checked on 1 November 2026
22 notes on how the law was applied
  • The Act prescribes no order for setting losses off (s.108 to s.111; s.70 to s.74 of the 1961 Act). Each group of gains nets its own losses first, as the return form adds each group up; the rest is placed where it gives the lower tax at your figures, and the other order is shown where it changes the tax. Above ₹ 50,00,000 of income the surcharge ties the groups together, and the figure shown is the lowest tax the page found among the orders it tried.
  • The return form for 2025-26 puts both kinds of long-term gain in one 12.5 percent row; this page keeps them apart, because only listed equity with STT carries the ₹ 1,25,000 exemption.
  • A loss inside one group is netted against that group's gains first, as the return form adds each group up. The Act alone sets a loss against any other asset's gain; a filer cannot show that on the form.
  • The cost inflation index (s.72(8); the Explanation to s.48 of the 1961 Act) is CBDT's notified series, carried into the 2025 Act by s.536(2)(j). The 2026-27 figure, 384, is as reported for Notification 85/2026 (S.O. 3889(E), 15 July 2026), whose gazette copy was not read, and you can change it on the page.
  • The excess ignored for land or a building (s.197(3); the second proviso to s.112(1)(a) of the 1961 Act) is worked per property on the gain before any set off, as the return form's capital gains schedule does. For an inherited or gifted property the index runs from the year the previous owner acquired it, which rests on case law on the same words in the 1961 Act (CIT v Manjula J. Shah, Bombay High Court, 2011, as reported); the figure from the year it became yours is printed beside it where it differs.
  • Twelve months for a listed fund unit and for a REIT or InvIT unit is the likely reading of the rule for listed securities (s.2(101)(b)(i); the first proviso to s.2(42A) of the 1961 Act), which gives it to a "security listed in a recognised stock exchange in India", with "security" as in s.2(h) of the Securities Contracts (Regulation) Act, 1956. That Act's text was not re-read for this page, and the return form for 2025-26 still uses the 1961 Act's words "listed securities (other than a unit)".
  • The purchases without STT that still count are those Notification 60/2018 names (s.198(5), Notification 60/2018 carried over by s.536(2)(j); s.112A(4) of the 1961 Act). That it continues under the 2025 Act by deeming is the likely reading; which purchases it leaves out (preferential issues, most off-market purchases, purchases while the company was delisted) is as reported: the notification was not read for this page.
  • Crypto gains are taxed on their own 30 percent line (s.194(1) (Table: Sl. No. 4); s.115BBH of the 1961 Act). The old regime rebate is not set against that tax, which is the cautious reading and not settled. Chapter VIII deductions are not set against those gains either: also not settled, but the return form limits them to income other than special-rate income and treats crypto gains as special-rate income.
  • The quarter bands and the rows for the excess ignored on land or a building (s.197(3); the second proviso to s.112(1)(a) of the 1961 Act) follow the return form notified for 2025-26; the forms for tax year 2026-27 are not yet notified.
  • Gains and tax are worked exactly, in paise, and not rounded to the nearest ten rupees (s.516; s.288A and s.288B of the 1961 Act); round the printed figures the way your return does.
  • A loss under another head, a business loss or a house property loss under the old regime, is not set off against the gains here, though the Act allows it (s.109(1); s.71 of the 1961 Act); where you say you have one, the page warns that the tax shown is higher than you owe.
  • The reinvestment exemptions (s.82; s.54 of the 1961 Act, s.85; s.54EC of the 1961 Act and s.86; s.54F of the 1961 Act) are not computed; a long-term gain on land or a building carries a warning with their dates.
  • Each 1961 Act section printed beside a 2025 Act section is the one ICAI's tabular mapping of the two Acts pairs with it. That mapping goes section by section, so where a sub-section, clause, proviso or Explanation within a 1961 Act section is named, it is matched by its words and is as reported: the 1961 text was not re-read for this page.
  • First in, first out (s.67(7)(c); s.45(2A) of the 1961 Act) is taken within each demat account, as the circular reads it (CBDT Circular 768 of 24 June 1998, as reported, continued by s.536(2)(j); the same circular, issued under the 1961 Act); the circular was not read for this page.
  • For fund units held in statement form, outside a demat account, first in, first out is the practice of the registrars, as reported; the Act's rule names securities held with a depository.
  • The three-year lock-in of an ELSS fund is the scheme's term, counted from each allotment, as reported.
  • Whether the trade date or the settlement date is the date of transfer for a sale in the last days of March is not settled here; a trade settled by 31 March falls in 2026-27 on either reading. A sale on an exchange settles on the next trading day (T+1), as reported; a redemption with the fund is not an exchange trade.
  • Charges are not taken off the gain. Brokerage on a sale is an expense of the transfer, and brokerage and stamp duty on a purchase are part of its cost, but securities transaction tax is not deductible (s.72(3)(b); the proviso to s.48 on securities transaction tax of the 1961 Act); leaving all of them out can only overstate the gain.
  • The value per unit is the one you enter for today; the page fetches no quote or NAV and assumes the value holds on the sale date.
  • A last lot that stands for several purchases is dated at the latest of them, so its gain, its term and the date it turns long-term are approximate; the lots in front of it are exact.
  • A loss on units bought shortly before a bonus record date is ignored (s.175(9) and (10); s.94(8) of the 1961 Act) only while the bonus units are still held. The page reads any units left in the holding after the sale as bonus units still held, since it does not know which units were the bonus.
  • A share bought before 1 February 2018 is taken as listed on 31 January 2018, at its value that day; one listed later takes its cost indexed to 2017-18, which this page does not work.
The Income-tax Act, 2025 (No. 30 of 2025), Gazette of India ExtraordinaryThe Finance Act, 2026 (No. 4 of 2026), Gazette of India Extraordinary CG-DL-E-31032026-271439, assent 30 March 2026The Income-tax Rules, 2026, G.S.R. 198(E)ITR-2 for assessment year 2026-27, as notified

This is a working estimate, not advice, and it will not cover every case. Rates and thresholds change. Check the figure against the law as it stands before you rely on it or sign anything. All calculators

Questions this page answers

Six questions, answered from this page's basis

How does LTCG harvesting work with the 1.25 lakh exemption?

Long-term gains on listed shares bought and sold with STT, and equity funds sold with STT, are untaxed up to ₹ 1,25,000 a year (s.198; s.112A of the 1961 Act). Sold inside what is left and bought again on 15 December 2026, units cost that day's value, long-term from 16 December 2027. The gains still count towards the default regime's ₹ 12,00,000 rebate limit (s.156; s.87A of the 1961 Act).

Is tax-loss harvesting legal in India?

No provision was found disallowing a loss for buying the same security again; the checks are the stripping rules (s.175(8); s.94(7) of the 1961 Act; s.175(9) and (10); s.94(8) of the 1961 Act) and the anti-avoidance rule, which spares a total tax benefit of ₹ 3 crore or less (Rule 128(1)(a) of the Income-tax Rules, 2026; Rule 10U(1)(a) of the 1962 Rules). Genuineness is a factual question for your CA.

Which units are sold first when I sell shares or redeem mutual funds?

Oldest first: shares and units in a demat account are sold first in, first out (s.67(7)(c); s.45(2A) of the 1961 Act), within each account (CBDT Circular 768, as reported). With 100 shares bought in 2019 for ₹ 50,000 and 100 in 2026 for ₹ 2,00,000, a sale of 100 at ₹ 1,400 takes the 2019 lot: a long-term gain of ₹ 90,000, leaving the ₹ 60,000 short-term loss unrealised.

When do shares I buy again after selling become long-term?

Twelve months after you buy them again: the units are a new lot with a new holding period (s.2(101)(b); the first proviso to s.2(42A) of the 1961 Act). Bought again on 15 December 2026, in tax year 2026-27 (FY 2026-27, AY 2027-28 under the 1961 Act's names), 2,000 units turn long-term on 16 December 2027; the calculator takes a sale on the anniversary itself as short-term.

How long can a capital loss be carried forward?

For eight tax years (s.111(2); s.74(3) of the 1961 Act; for a 1961 Act year's loss, s.536(2)(n)), and only if that year's return was filed on time (s.121 and s.263(1)(a)(viii); s.80 and s.139(3) of the 1961 Act). A ₹ 2,00,000 long-term loss from 2018-19 lapses unless set off in 2026-27. A crypto loss is not carried forward at all (s.194(1) (Table: Sl. No. 4); s.115BBH of the 1961 Act).

What does this tax harvesting calculator not do?

It fetches no quote or NAV, works only the sales you enter, and picks, ranks or totals no holding. It does not take charges off the gain, covers only listed shares, equity fund units and REIT or InvIT units, and does not settle whether a trade in the last days of March falls in this tax year, though one settled by 31 March falls in 2026-27 on either reading.

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