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For property bought before the 2024 change, the option to be taxed under the older rule if it costs less.
When indexation was withdrawn from 23 Jul 2024, resident individuals and HUFs selling land or a building they acquired before that date were allowed to pay the lower of two figures: 12.5% on the gain without indexation, or 20% on the indexed gain.
Which is lower depends on how long the property was held and how fast its price rose against inflation. Listed shares have a separate, older grandfathering rule for holdings bought before long-term equity gains became taxable, which the calculator does not model.
Figures on this page are filled from the same tax and scheme tables the calculators use, for the current financial year. Every term in the glossary.