It is the practice of booking long-term capital gains (LTCG) up to the Rs. 1.25 lakh annual exemption before the financial year ends. Gains within this limit are completely tax-free. Any unused exemption is permanently lost - it cannot be carried forward to the next year.
Cost & Efficiency 2 min
Tax Harvest Planner
Estimate the harvestable long-term gain within the annual exemption limit.
Educational model only
Visualization
Exemption Limit (₹1.25L)
₹80,000 free limit left
Realized
36%Potential
64%Remaining
0%Harvestable Gains
₹80,000
Estimated Tax Saving
₹10,000
Impact if Sold All Today
Calculated tax on total LTCG + STCG
₹14,750
Tax Breakdown
12.5% LTCG | 20% STCG
Calculator
Profits already booked since April 1st.
Strategy Note
You can sell units worth ₹80,000 in LTCG and re-buy them immediately to "reset" your purchase price without paying any tax.