News & Media 29th May 2026
Our Partner, Rahul Charkha shares his insight in Fortune India, “Capital gains tax overhaul: Why indexation remains crucial for LTCG calculations in real estate, gold, and debt mutual funds.”
He highlights that indexation adjusts the original cost of acquisition of a property to account for inflation, thereby ensuring that tax is computed only on real appreciation in value rather than inflation-driven increases. A property bought for 750 lakh a decade ago could today have an indexed cost of ₹80- 85 lakh, significantly reducing the taxable capital gain. Until July 23, 2024, long-term capital gains (LTCG) on immovable property were taxed at 20% with indexation benefits. Under the revised framework, properties acquired on or after that date attract a flat 12.5% LTCG tax without indexation.
As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.