6 personal items that attract capital gains tax

July 25, 2025

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While most personal belongings are exempt from capital gains tax in India, some high-value items are considered ‘capital assets’ and tax is applicable on them.

Ornaments made from gold, silver, diamonds and other precious metals are taxable when being sold. 

Jewellery 

Original paintings, both modern and classic, are taxable when sold. High-value paintings are considered capital assets and attract tax. 

Paintings

Rare, antique items that have a significant historical value are considered capital assets and are taxed on sale.

Archaeological collections

Hand-drawn pieces, especially the ones that have high artistic or investment value, attract tax when sold for a profit in India. 

Drawings

Sculptures made of bronze, stone or wood are also taxable when sold for a profit.

Sculptures

Any work of art, like installations or even mixed media works, is considered a capital asset, and the profits on its sale are taxed.

Any artwork

Other personal items like clothing, furniture, gadgets and even cars (for personal use) aren’t considered as capital assets in India and don’t attract tax.

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