Capital Gains Valuation
Quick Reference for Your Business
Cost Base & FMV for Capital Gains โ everything you need to know about Capital Gains Valuation.
FMV as on 1 April 2001 sets your cost base and cuts the gain.
Establishing cost of acquisition for the previous owner.
FMV under Section 50CA for the deemed sale value.
Estimating tax before you sell, and exemptions available.
of the asset
or proposed sale value
if any
for older assets
54 / 54F / 54EC
| Point | Details |
|---|---|
| FMV as on 1 April 2001 | Cost base for assets acquired before 1 April 2001 |
| Property valuation | By a Registered Valuer (Land & Building) |
| Indexation | Cost indexed by CII (subject to current law for the asset) |
| Exemptions | Section 54 / 54F (residential) and 54EC (bonds) |
A real, qualified Chartered Accountant
Not an agent โ a CA who sets the right cost base and plans your exemptions to cut capital gains tax.
The right method, the right valuer
We know when a Registered Valuer or merchant banker is legally required โ so the report is accepted.
Reports that hold up
Backed by proper workings and records that stand up to the tax department, banks and auditors.
Clear updates in your language
Simple updates in Telugu and English โ you always know where things stand.
Honest, practical advice
Straight answers you can act on โ no jargon, no overselling.
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