Capital gains statement
Every US share sold in financial year 2025–26, converted to rupees. For Schedule CG.
Long-term gains, 12.5%
₹6,05,960
Short-term gains
₹93,840
Short-term losses
−₹36,420
Net short-term, at slab
₹57,420
Each sale
Gain split into the change in share price and the change in the rupeePurchase, 15 Jan 2025
5 × $545.00$2,725.00
Rate used₹86.40
Cost in rupees₹2,35,440
Sale, 7 Apr 2025
5 × $465.00$2,325.00
Rate used₹85.60
Sale value in rupees₹1,99,020
Gain
−₹36,420
Share price−₹34,240
Rupee−₹2,180
Purchase, 10 Mar 2023
100 × $120.00$12,000.00
Rate used₹82.10
Cost in rupees₹9,85,200
Sale, 14 Jun 2025
100 × $150.00$15,000.00
Rate used₹85.60
Sale value in rupees₹12,84,000
Gain
₹2,98,800
Share price₹2,56,800
Rupee₹42,000
Purchase, 12 Feb 2025
10 × $410.00$4,100.00
Rate used₹86.70
Cost in rupees₹3,55,470
Sale, 18 Sept 2025
10 × $510.00$5,100.00
Rate used₹88.10
Sale value in rupees₹4,49,310
Gain
₹93,840
Share price₹88,100
Rupee₹5,740
Purchase, 6 Jun 2023
25 × $44.00$1,100.00
Rate used₹82.40
Cost in rupees₹90,640
Sale, 20 Nov 2025
25 × $180.00$4,500.00
Rate used₹88.40
Sale value in rupees₹3,97,800
Gain
₹3,07,160
Share price₹3,00,560
Rupee₹6,600
Summary for Schedule CG
| Type | Sale value ₹ | Cost ₹ | Gain ₹ |
|---|---|---|---|
| Long-term, foreign shares (AAPL, NVDA) | 16,81,800 | 10,75,840 | 6,05,960 |
| Short-term, foreign shares (VOO, MSFT) | 6,48,330 | 5,90,910 | 57,420 |
| Total | 23,30,130 | 16,66,750 | 6,63,380 |
How these figures are worked out
- Each purchase and sale is converted at the exchange rate saved with the trade, which should be the SBI telegraphic transfer buying rate (Rule 115). The rate is shown for every line.
- Holding period runs from the purchase date to the sale date. More than 24 months is long-term; 24 months or less is short-term.
- Long-term gains on sales from 23 July 2024 are taxed at 12.5% without indexation under section 112; earlier sales at 20% with indexation. Short-term losses are set off against short-term gains first, then long-term gains.