How to use this calculator
- Enter the capital gain, the amount spent on new land and the dates of sale and purchase.
- Choose the dates and the amount reinvested to match your situation.
- Read the exempt amount, the taxable gain and the date by which to reinvest in the result.
Land must have been used for agriculture before sale; unused money may need to be placed in a deposit account.
The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.
For the related work, see Income tax return (ITR) filing.
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