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From LTCG to STCG: Which ITR form should you file for different Capital Gains types in 2025?

rajeev kumar
By Rajeev Kumar

3 min read | Updated on September 09, 2025, 17:35 IST

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SUMMARY

ITR form for capital gains in FY 2024-2025: You should check all eligibility conditions for the income tax return forms before proceeding to file.

itr form for AY 2025-26

Know which ITR form you should select based on capital gain type. | Image source: Shutterstock

Selecting the right Income Tax Return form is critical for taxpayers while reporting their capital gains from various assets.

When it comes to capital gains, many taxpayers link them only with equity shares and mutual funds. However, there are several other types of capital assets, and gains from these are taxed as capital gains. You need to report such gains correctly in your Income Tax Return form.

This article takes a look at the type of ITR form that you need to file based on the type of your capital gain.

Which ITR form to file when you have long-term capital gains taxable under Section 112A and not more than ₹1.25 lakh?

You can file either of ITR-1, ITR-2, ITR-3 and ITR-4 for AY 2025-26.

However, you should check other eligibility conditions for these forms before proceeding to file your return. You can check those conditions in the following links, or consult a tax expert in case of confusion:

Which ITR form to file when you have long-term capital gains (LTCG) taxable under Section 112A but over ₹1.25 lakh?

You can file either ITR-2 or ITR-3 if other eligibility conditions are met (see above links).

Which ITR form to file if you have short-term capital gains (STCG) taxable under any provision?

You can file either ITR-2 or ITR-3 if other eligibility conditions are met (see above links).

Which ITR form to file if you held unlisted equity shares at any time during FY 2024-25?

You can file either ITR-2 or ITR-3 if other eligibility conditions are met (see above links).

Which ITR form to file if you have capital gains/loss from the sale of investments/property?

You can file either ITR-2 or ITR-3 if other eligibility conditions are met (see above links).

Which ITR form to file if you have LTCG/STCG from gold?

You can file either ITR-2 or ITR-3 if other eligibility conditions are met (see above links).

Which ITR form to file if you have LTCG/STCG from crypto?

You can file either ITR-2 or ITR-3 if other eligibility conditions are met (see above links).

ScenarioEligible ITR Forms
LTCG under Section 112A up to ₹1.25 lakhITR-1, ITR-2, ITR-3, ITR-4
LTCG under Section 112A exceeding ₹1.25 lakhITR-2, ITR-3
STCG under any provision (e.g., equity shares)ITR-2, ITR-3
Capital gains from Gold (LTCG or STCG)ITR-2, ITR-3
Capital gains from Crypto (LTCG or STCG)ITR-2, ITR-3
Held unlisted equity sharesITR-2, ITR-3
Capital gains/loss from sale of investments or propertyITR-2, ITR-3
The due date to file ITR for AY 2025-26 (FY 2024-25) is September 15, 2025. If you haven't filed your returns yet, do it as soon as possible instead of waiting for due date extension.
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About The Author

rajeev kumar
Rajeev Kumar is a Deputy Editor at Upstox, and covers personal finance stories. In over 11 years as a journalist, he has written over 2,000 articles on topics like income tax, mutual funds, credit cards, insurance, investing, savings, and pension. He has previously worked with organisations like 1% Club, The Financial Express, Zee Business and Hindustan Times.