What is the ICAI registration number (FRN) of CSNR & Associates?

M/s. CSNR & Associates is registered with the Institute of Chartered Accountants of India under ICAI Firm Registration Number (FRN) 021316S.

Which cities do CSNR & Associates operate in?

CSNR & Associates has 3 practice offices located in Hyderabad (Headquarters at Madhapur), Khammam (Rajeevgunj, near Income Tax Office), and Kurnool (Somisetty Nagar).

Who is the Managing Partner of CSNR & Associates?

CA Janga Narender Reddy (B.Com, DISA, FAFD, FCA | Mem No: 251334) is the Founder and Managing Partner, certified in Information Systems Audit (DISA ISA 3.0), Forensic Accounting & Fraud Detection (FAFD), and Concurrent Audit of Banks.

What services do CSNR & Associates provide?

The firm specializes in Statutory Audits, Internal Audits, Tax Audits under Section 44AB, DISA System Audits, Corporate Direct Tax Advisory, GST & ITC Reconciliations, MCA Company Incorporations, and Labour Law Compliance.

How can clients book an audit or tax consultation?

Clients can call +91 9959606449, email narender.ca19@gmail.com, or submit an inquiry through the official website at https://csnrandassociates.com/contact.

All Calculators

Sections 48, 112A, 112 & 54/54ECCapital Assets & InvestmentsCBDT CII Table 2001-2027

Capital Gains & Grandfathering Exemption Calculator

Model capital gain taxes across real estate, listed equity, and unlisted securities. Features official CBDT CII indexation factors, Section 112A ₹1.25 Lakh equity exemptions, Section 54/54EC rollover deductions, and the pre-23 July 2024 real estate grandfathering matrix.

Governing Law: Sections 196, 197, 198, 82, 85 of the Income-tax Act, 2025

Statutory Regime / Tax Year:Act No. 30 of 2025 Provisions

Standard Transaction Profiles & Benchmarks

1. Select Asset Category & Holding Nature

Holding Term:Long Term Capital Asset (LTCG)Short Term (STCG)

Pre-23 July 2024 Acquisition Grandfathering Clause

Property acquired prior to 23 July 2024 by Resident Individuals/HUFs is eligible for dual-regime comparison: 20% with CII Indexation vs 12.5% without Indexation.

2. Sale & Acquisition DetailsNet Consideration: ₹1,19,00,000

Gross Sale Value (₹)

Transfer Expenses (₹)

Original Purchase Cost (₹)

Financial Year of Purchase

Indexed Cost of Acquisition:

₹30,00,000 × (377 / 184)

₹61,46,739

3. Rollover Exemption Claims (Sec 54 / 54EC / 54F)Total: ₹0

Section 54 / 54F (New House Property) (₹)

Section 54EC (REC / PFC / NHAI Bonds) (₹)

Statutory Grandfathering MatrixPre-23 July 2024 Real Estate

Dual-Regime Side-by-Side

Option A

20% with CII Indexation

₹11,96,678

Gain: ₹57,53,261

Option BWINNER

12.5% without Indexation

₹11,57,000

Gain: ₹89,00,000

Tax Minimized via Choice:Option B (12.5% without Indexation)

₹11,57,000

Saved ₹39,678

Statutory Exemptions & Thresholds

• Section 112A: First ₹1.25 Lakh LTCG on listed equities/equity funds is 100% tax-free.
• Section 54EC: Up to ₹50 Lakh investment in NHAI/REC/PFC bonds exempt from LTCG.
• Section 54: Reinvestment of long-term capital gains in up to two residential houses.

Statutory Benchmark Rules & Section References (Act 2025)

Real Estate Grandfathering Option

Finance (No. 2) Act, 2024 restored indexation benefit for pre-23 July 2024 properties for resident individuals/HUFs, allowing taxpayers to pay whichever tax is lower between 20% with indexation and 12.5% without indexation.

Section 112A / Section 197 & 198 (Equity)

LTCG on listed shares held for more than 12 months is taxed at 12.5% on amounts exceeding ₹1,25,000 per financial year without any indexation benefit.

Section 54 / 54F Rollover Window

To claim full capital gains exemption, the new residential property must be acquired 1 year before or 2 years after sale, or constructed within 3 years from the date of transfer.