# taxlots **taxlots** is a command-line capital-gains engine for Indian investors. Feed it the tradebook CSVs from your broker (Zerodha, Groww or anything else via a small TOML profile), an asset master and your corporate actions. It rebuilds every tax lot with FIFO per demat account, applies the Indian rules by sale date, and produces filing-ready output. That covers the 23-Jul-2024 rate switch, 31-Jan-2018 grandfathering, indexation, sec 50AA debt funds, bonus/split/merger adjustments, intraday separation and loss set-off. You get per-lot gains, ITR Schedule 112A rows, an FY tax summary with set-off and carry-forward, open lots with their LTCG dates, a tax-gain-harvesting plan and a step-by-step `explain` for any sale. Everything runs offline on a local SQLite file. ## Features - **Import** Zerodha Console tradebooks or any CSV via TOML column profiles; idempotent re-imports (trade-ID or content-fingerprint dedupe). - **FIFO per ISIN per account** (sec 45(2A)); optional **specific identification** for non-demat folios. - **FY-aware rules**: holding periods (12/24/36 months), 111A 15 % → 20 %, 112A 10 % → 12.5 %, ₹1 L → ₹1.25 L exemption, 112 20 % indexed → 12.5 % flat, **sec 50AA** (incl. the gold-ETF change from FY 2025-26), sec 10(38) for pre-2018 sales. - **Grandfathering** under sec 55(2)(ac), with the 31-Jan-2018 FMV carried correctly through later splits and mergers. - **Corporate actions**: splits, bonus (cost nil, acquired on allotment), mergers/renames (cost and holding period carried). - **CII table** FY 2001-02 … FY 2025-26 (376) embedded. - **Charges**: buy charges into cost, sell charges as transfer expenses, pro-rata by quantity across lots. - **Intraday** same-day equity round-trips split out as speculative business income. - **Set-off** (secs 70/74) in a tax-minimising order, mandatory set-off against exempt 112A gains, carry-forward listing with expiry AY; brought-forward losses accepted. - **Tax estimate** with 4 % cess and optional surcharge (capped at 15 % on capital-gains rates). - **Tax-gain harvesting** planner that respects FIFO. - Output as rich tables, CSV or JSON; amounts in Indian digit grouping. ## Install ```bash cd taxlots uv venv .venv uv pip install -p .venv/bin/python -e '.[dev]' source .venv/bin/activate ``` Requires Python 3.12+. Runtime dependencies: `click`, `rich`. ## Quickstart (with the bundled examples) ```bash cd examples # contains taxlots.toml, which points at the files below taxlots import --profile zerodha --account zerodha zerodha_tradebook_2016_2026.csv taxlots import mf_and_other_accounts.csv taxlots summary --fy 2024-25 taxlots gains --fy 2024-25 taxlots schedule112a --fy 2024-25 --out 112a.csv taxlots holdings --as-of 2026-03-31 taxlots harvest --fy 2025-26 --target-ltcg 125000 taxlots explain 1012 ``` The examples cover 2016–2026 across four accounts: pre-2018 holdings, an INFY bonus, HDFCBANK and IRCTC splits, the HDFC → HDFCBANK merger, debt funds bought before and after 1-Apr-2023, a gold ETF across all three gold regimes, a US share via LRS, a REIT, intraday trades, and sales on both sides of 23-Jul-2024. ## Usage (real output) ### import ``` $ taxlots import --profile zerodha --account zerodha zerodha_tradebook_2016_2026.csv zerodha_tradebook_2016_2026.csv: 27 trades read, 27 new, 0 duplicates skipped $ taxlots import mf_and_other_accounts.csv mf_and_other_accounts.csv: 20 trades read, 20 new, 0 duplicates skipped $ taxlots import mf_and_other_accounts.csv mf_and_other_accounts.csv: 20 trades read, 0 new, 20 duplicates skipped ``` ### gains Each delivery sale, broken down by the lots it consumed. `--format csv|json` adds `days_held`, `term`, `cost`, `fmv_2018`, `indexed_cost` and `account` columns. ``` $ taxlots gains --fy 2024-25 Realized capital gains FY 2024-25 ┏━━━━━━━━━┳━━━━━━━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┳━━━━━━━━━━━━┳━━━━━━┳━━━━━━━━━┳━━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━━━━━━┓ ┃ sale_id ┃ sale_date ┃ symbol ┃ lot_id ┃ acquired ┃ qty ┃ section ┃ rate ┃ sale_value ┃ expenses ┃ cost_used ┃ gain ┃ ┡━━━━━━━━━╇━━━━━━━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━╇━━━━━━━━━━━━╇━━━━━━╇━━━━━━━━━╇━━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━━━━━━┩ │ C-05 │ 2024-05-20 │ CORPBOND-A │ C-02 │ 2019-04-15 │ 1000 │ 112 │ 20% │ 28,400.00 │ 0.00 │ 27,005.19 │ 1,394.81 │ │ 1012 │ 2024-06-10 │ INFY │ 1002 │ 2016-06-15 │ 100 │ 112A │ 10% │ 1,50,000.00 │ 0.00 │ 1,18,000.00 │ 32,000.00 │ │ 1012 │ 2024-06-10 │ INFY │ BONUS-INE009A01021-2018-09-04 │ 2018-09-04 │ 50 │ 112A │ 10% │ 75,000.00 │ 0.00 │ 0.00 │ 75,000.00 │ │ 1013 │ 2024-07-01 │ TATAMOTORS │ 1010 │ 2024-01-05 │ 200 │ 111A │ 15% │ 1,96,000.00 │ 0.00 │ 1,80,000.00 │ 16,000.00 │ │ 1016 │ 2024-08-14 │ IRCTC │ 1006 │ 2020-03-02 │ 60 │ 112A │ 12.5% │ 57,000.00 │ 0.00 │ 21,600.00 │ 35,400.00 │ │ 1017 │ 2024-09-02 │ RELIANCE │ 1011 │ 2024-03-11 │ 50 │ 111A │ 20% │ 1,50,000.00 │ 0.00 │ 1,45,000.00 │ 5,000.00 │ │ C-06 │ 2024-09-15 │ PPFAS-FLEXI │ C-01 │ 2017-11-10 │ 300 │ 112A │ 12.5% │ 23,400.00 │ 0.00 │ 7,050.00 │ 16,350.00 │ │ 1018 │ 2024-10-01 │ EMBASSY │ 1009 │ 2022-02-01 │ 100 │ 112A │ 12.5% │ 37,000.00 │ 0.00 │ 38,000.00 │ -1,000.00 │ │ C-07 │ 2024-11-11 │ CORPBOND-A │ C-03 │ 2021-12-01 │ 500 │ 112 │ 12.5% │ 14,500.00 │ 0.00 │ 12,500.00 │ 2,000.00 │ │ 1021 │ 2024-11-20 │ TATAMOTORS │ 1015 │ 2024-08-05 │ 100 │ 111A │ 20% │ 80,000.00 │ 0.00 │ 1,10,000.00 │ -30,000.00 │ │ 1022 │ 2024-12-10 │ SBIN │ 1001 │ 2016-03-01 │ 100 │ 112A │ 12.5% │ 79,000.00 │ 0.00 │ 31,000.00 │ 48,000.00 │ │ 1023 │ 2025-01-20 │ HDFCBANK │ 1003 │ 2017-03-10 │ 100 │ 112A │ 12.5% │ 1,65,000.00 │ 0.00 │ 99,500.00 │ 65,500.00 │ │ G-05 │ 2025-02-10 │ GOLDBEES │ G-02 │ 2023-05-15 │ 500 │ 50AA │ slab │ 31,000.00 │ 0.00 │ 24,000.00 │ 7,000.00 │ │ I-02 │ 2025-03-05 │ HDFCBANK │ I-01 │ 2016-08-01 │ 42 │ 112A │ 12.5% │ 71,400.00 │ 71.40 │ 50,050.00 │ 21,278.60 │ └─────────┴────────────┴─────────────┴───────────────────────────────┴────────────┴──────┴─────────┴───────┴─────────────┴──────────┴─────────────┴────────────┘ Intraday (speculative business income, not capital gains) ┏━━━━━━━━━━━━┳━━━━━━━━┳━━━━━┳━━━━━━━━━━━┳━━━━━━━━━━━━┳━━━━━━━━━┳━━━━━━━━┓ ┃ date ┃ symbol ┃ qty ┃ buy_value ┃ sell_value ┃ charges ┃ pnl ┃ ┡━━━━━━━━━━━━╇━━━━━━━━╇━━━━━╇━━━━━━━━━━━╇━━━━━━━━━━━━╇━━━━━━━━━╇━━━━━━━━┩ │ 2024-11-05 │ TCS │ 10 │ 42,000.00 │ 42,300.00 │ 0.00 │ 300.00 │ └────────────┴────────┴─────┴───────────┴────────────┴─────────┴────────┘ ``` ### summary ``` $ taxlots summary --fy 2024-25 Capital gains summary FY 2024-25 ┏━━━━━━━━━━━━━━━━━━┳━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━┳━━━━━━━━━━━┓ ┃ Bucket ┃ Term ┃ Gains ┃ Losses ┃ Net ┃ Set-off ┃ Exempt ┃ Taxable ┃ Rate ┃ Tax ┃ ┡━━━━━━━━━━━━━━━━━━╇━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━╇━━━━━━━━━━━┩ │ 111A @15% │ ST │ 16,000.00 │ 0.00 │ 16,000.00 │ 16,000.00 │ 0.00 │ 0.00 │ 15% │ 0.00 │ │ 111A @20% │ ST │ 5,000.00 │ -30,000.00 │ -25,000.00 │ 0.00 │ 0.00 │ 0.00 │ 20% │ 0.00 │ │ 50AA STCG (slab) │ ST │ 7,000.00 │ 0.00 │ 7,000.00 │ 7,000.00 │ 0.00 │ 0.00 │ 30% │ 0.00 │ │ 112A @10% │ LT │ 1,07,000.00 │ 0.00 │ 1,07,000.00 │ 0.00 │ 0.00 │ 1,07,000.00 │ 10% │ 10,700.00 │ │ 112A @12.5% │ LT │ 1,86,528.60 │ -1,000.00 │ 1,85,528.60 │ 605.19 │ 1,25,000.00 │ 59,923.41 │ 12.5% │ 7,490.43 │ │ 112 @12.5% │ LT │ 2,000.00 │ 0.00 │ 2,000.00 │ 0.00 │ 0.00 │ 2,000.00 │ 12.5% │ 250.00 │ │ 112 @20% indexed │ LT │ 1,394.81 │ 0.00 │ 1,394.81 │ 1,394.81 │ 0.00 │ 0.00 │ 20% │ 0.00 │ └──────────────────┴──────┴─────────────┴────────────┴─────────────┴───────────┴─────────────┴─────────────┴───────┴───────────┘ set-off: current-year STCL 7,000.00 set off against 50AA STCG (slab) set-off: current-year STCL 1,394.81 set off against 112 @20% indexed set-off: current-year STCL 16,000.00 set off against 111A @15% set-off: current-year STCL 605.19 set off against 112A @12.5% 112A exemption: ₹1,25,000.00 used of ₹1,25,000.00 Speculative (intraday) income: ₹300.00 -> tax ₹90.00 at 30% slab Tax ₹18,530.43 + surcharge ₹0.00 (0%) + cess 4% ₹741.22 = ₹19,271.64 note: FY 2024-25: ₹1,25,000 112A exemption applied for the whole year (Finance (No.2) Act 2024), allocated to 12.5% gains first. ``` Options: `--slab-rate 30`, `--surcharge 15`, `--bf-stcl AMOUNT`, `--bf-ltcl AMOUNT`, `--format json`. ### holdings `unrealized` is on a tax basis: the gain if sold at `price` on the as-of date, with grandfathering applied. ``` $ taxlots holdings --as-of 2026-03-31 Open lots as of 2026-03-31 ┏━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┳━━━━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━━━━━━┳━━━━━━┳━━━━━━━━━━━┳━━━━━━━━━━┳━━━━━━━━━━━┳━━━━━━━━━━━━┳━━━━━━━━━━━┳━━━━━━━━━━━━━━━━━━┓ ┃ lot_id ┃ account ┃ symbol ┃ acquired ┃ qty ┃ cost ┃ price ┃ value ┃ unrealized ┃ days_held ┃ becomes_ltcg_on ┃ ┡━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━╇━━━━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━━━━━━╇━━━━━━╇━━━━━━━━━━━╇━━━━━━━━━━╇━━━━━━━━━━━╇━━━━━━━━━━━━╇━━━━━━━━━━━╇━━━━━━━━━━━━━━━━━━┩ │ G-07 │ coin │ GOLDBEES │ 2025-10-01 │ 300 │ 29,400.00 │ 96.00 │ 28,800.00 │ -600.00 │ 181 │ 2026-10-02 │ │ BONUS-INE009A01021-2018-09-04 │ zerodha │ INFY │ 2018-09-04 │ 50 │ 0.00 │ 1,550.00 │ 77,500.00 │ 77,500.00 │ 2765 │ already │ │ 1006 │ zerodha │ IRCTC │ 2020-03-02 │ 40 │ 14,400.00 │ 780.00 │ 31,200.00 │ 16,800.00 │ 2220 │ already │ │ 1007 │ zerodha │ ITC │ 2020-06-15 │ 50 │ 10,000.00 │ 410.00 │ 20,500.00 │ 10,500.00 │ 2115 │ already │ │ 1008 │ zerodha │ ITC │ 2021-09-01 │ 50 │ 11,000.00 │ 410.00 │ 20,500.00 │ 9,500.00 │ 1672 │ already │ │ C-09 │ coin │ LIQUID-B │ 2024-02-01 │ 1000 │ 10,400.00 │ 12.10 │ 12,100.00 │ 1,700.00 │ 789 │ never (sec 50AA) │ │ C-01 │ coin │ PPFAS-FLEXI │ 2017-11-10 │ 200 │ 4,400.00 │ 88.00 │ 17,600.00 │ 12,900.00 │ 3063 │ already │ │ 1014 │ zerodha │ SBIN │ 2024-08-01 │ 100 │ 84,000.00 │ 760.00 │ 76,000.00 │ -8,000.00 │ 607 │ already │ └───────────────────────────────┴─────────┴─────────────┴────────────┴──────┴───────────┴──────────┴───────────┴────────────┴───────────┴──────────────────┘ ``` ### harvest ``` $ taxlots harvest --fy 2025-26 --target-ltcg 125000 Harvest plan for FY 2025-26 as of 2026-03-31: target ₹1,25,000.00, already realised 112A ₹23,000.00 ┏━━━━━━━━━┳━━━━━━━━━━━━━┳━━━━━━━━━━━━━━┳━━━━━━━━━━┳━━━━━━━━━━┳━━━━━━━━━━━┳━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┓ ┃ Account ┃ Symbol ┃ ISIN ┃ Sell qty ┃ Price ┃ LTCG ┃ Lots (FIFO) ┃ ┡━━━━━━━━━╇━━━━━━━━━━━━━╇━━━━━━━━━━━━━━╇━━━━━━━━━━╇━━━━━━━━━━╇━━━━━━━━━━━╇━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┩ │ zerodha │ INFY │ INE009A01021 │ 50 │ 1,550.00 │ 77,500.00 │ BONUS-INE009A01021-2018-09-04:50 │ │ zerodha │ IRCTC │ INE335Y01020 │ 40 │ 780.00 │ 16,800.00 │ 1006:40 │ │ zerodha │ ITC │ INE154A01025 │ 36 │ 410.00 │ 7,560.00 │ 1007:36 │ │ coin │ PPFAS-FLEXI │ INF879O01027 │ 2.17 │ 88.00 │ 139.97 │ C-01:2.17 │ └─────────┴─────────────┴──────────────┴──────────┴──────────┴───────────┴──────────────────────────────────┘ Harvested ₹1,01,999.97; unused ₹0.04. Re-buy after selling to reset cost basis (no wash-sale rule in India). ``` ### explain ``` $ taxlots explain 1012 Sale 1012: 150 x INFY (INE009A01021, listed_equity) on 2024-06-10 @ ₹1,500.00, account 'zerodha' FY 2024-25; regime: pre-23-Jul-2024 rates Sale value ₹2,25,000.00, sell charges ₹0.00 allocated pro-rata by quantity as transfer expenses (sec 48(i)) Lots matched by FIFO (sec 45(2A) Explanation): [1] lot 1002 (buy) acquired 2016-06-15, 100 units, held 2917 days history: 31-Jan-2018 FMV stamped at 1180/unit Holding-period threshold: more than 12 months (sec 2(42A)); long-term from 2017-06-16 -> LONG-term Sale value 1,50,000.00 | expenses 0.00 | actual cost incl. buy charges 95,000.00 Grandfathering (sec 55(2)(ac)): FMV 31-Jan-2018 1,180.00/unit = 1,18,000.00; max(cost 95,000.00, min(FMV 1,18,000.00, sale 1,50,000.00)) = 1,18,000.00 Gain = 1,50,000.00 - 0.00 - 1,18,000.00 = 32,000.00 Taxed under sec 112A at 10% [2] lot BONUS-INE009A01021-2018-09-04 (bonus) acquired 2018-09-04, 50 units, held 2106 days history: 2018-09-04 bonus 1:1 on 100 held; cost 0 (sec 55(2)(aa)) Holding-period threshold: more than 12 months (sec 2(42A)); long-term from 2019-09-05 -> LONG-term Sale value 75,000.00 | expenses 0.00 | actual cost incl. buy charges 0.00 Gain = 75,000.00 - 0.00 - 0.00 = 75,000.00 Taxed under sec 112A at 10% Total gain on this sale: ₹1,07,000.00 ``` ### schedule112a Columns follow ITR-2/ITR-3 Schedule 112A, with an extra "Transferred" column (before / on-or-after 23-Jul-2024) for the FY 2024-25 split. Grandfathered rows are listed scrip-wise. ``` $ taxlots schedule112a --fy 2024-25 Share/Unit acquired,Transferred,ISIN Code,Name of the Share/Unit,No. of Shares/Units,Sale-price per Share/Unit,Full Value of Consideration (4*5),Cost of acquisition without indexation (higher of 8 and 9),Cost of acquisition,"If acquired before 01.02.2018, lower of 6 and 11",FMV per share/unit as on 31.01.2018,Total FMV as per section 55(2)(ac) (4*10),Expenditure wholly and exclusively in connection with transfer,Total deductions (7+12),Balance (6-13) On or before 31.01.2018,Before 23.07.2024,INE009A01021,Infosys Ltd,100,1500.00,150000.00,118000.00,95000.00,118000.00,1180.00,118000.00,0.00,118000.00,32000.00 After 31.01.2018,Before 23.07.2024,INE009A01021,Infosys Ltd,50,1500.00,75000.00,0.00,0.00,,,,0.00,0.00,75000.00 After 31.01.2018,On or after 23.07.2024,INE335Y01020,Indian Railway Catering & Tourism Corp,60,950.00,57000.00,21600.00,21600.00,,,,0.00,21600.00,35400.00 On or before 31.01.2018,On or after 23.07.2024,INF879O01027,Parag Parikh Flexi Cap Fund - Direct Growth,300,78.00,23400.00,7050.00,6600.00,7050.00,23.50,7050.00,0.00,7050.00,16350.00 After 31.01.2018,On or after 23.07.2024,INE041025011,Embassy Office Parks REIT,100,370.00,37000.00,38000.00,38000.00,,,,0.00,38000.00,-1000.00 On or before 31.01.2018,On or after 23.07.2024,INE062A01020,State Bank of India,100,790.00,79000.00,31000.00,16000.00,31000.00,310.00,31000.00,0.00,31000.00,48000.00 On or before 31.01.2018,On or after 23.07.2024,INE040A01034,HDFC Bank Ltd,100,1650.00,165000.00,99500.00,60000.00,99500.00,995.00,99500.00,0.00,99500.00,65500.00 On or before 31.01.2018,On or after 23.07.2024,INE040A01034,HDFC Bank Ltd,42,1700.00,71400.00,50050.00,50050.00,46500.00,1107.14,46500.00,71.40,50121.40,21278.60 ``` ## Configuration `taxlots.toml` is read from the current directory, or from `--config PATH`. Paths inside it are relative to the file: ```toml db = "taxlots.db" assets = "assets.toml" # or assets.csv: isin,symbol,name,asset_type,fmv_2018 corporate_actions = "corporate_actions.toml" prices = "prices.csv" # isin,symbol,price (for holdings/harvest) slab_rate = 30 [profiles] groww = "profiles/groww.toml" # custom importer profiles by name [matching] non_demat_accounts = ["folio"] [[specific_id]] # only for non-demat accounts sale = "S-123" lots = [{ buy = "B-7", qty = 10 }] ``` Global flags `--db`, `--assets` and `--actions` override the config. **Asset types:** `listed_equity`, `equity_mf`, `debt_mf`, `foreign_equity`, `gold_etf`, `reit_invit`. Equity ISINs (`INE…`) missing from the master default to `listed_equity` with a warning. Any other unknown ISIN is an error, because guessing a fund's tax type is unsafe. **Corporate actions** (`date` = allotment/effective date): ```toml [[split]] # 1 old share -> 5 new isin = "INE335Y01020" date = 2021-10-28 old = 1 new = 5 [[bonus]] # 1 bonus share for every 1 held isin = "INE009A01021" date = 2018-09-04 bonus = 1 held = 1 [[merger]] # also used for symbol/ISIN renames (old = new = 1) old_isin = "INE001A01036" new_isin = "INE040A01034" new_symbol = "HDFCBANK" date = 2023-07-13 old = 25 new = 42 ``` **Import profiles:** built-in `zerodha` and `generic` (`date,symbol,isin,exchange,side,qty,price[,charges][,account][,trade_id]`). See [docs/design.md](docs/design.md#profiles) for the profile format. ## Architecture | Module | Role | |---|---| | `rules.py` | Tax law as pure functions: FY, CII, holding periods, section/rate by sale date, exemption | | `engine.py` | Intraday split, corporate-action replay, FIFO/specific-ID matching, per-lot evaluation | | `summary.py` | Bucketing, loss set-off, 112A exemption, carry-forward, tax estimate | | `harvest.py` | FIFO-prefix greedy harvesting planner | | `reports.py` | Gains/holdings/112A rows, `explain`, Indian number formatting | | `importer.py`, `store.py`, `master.py` | CSV profiles, SQLite trade store, master/config loaders | | `cli.py` | Click commands (thin) | [docs/rules.md](docs/rules.md) cites the relevant section for every rule and walks through the hand calculations that the tests assert. [docs/design.md](docs/design.md) explains the event replay, FMV stamping, the set-off optimality argument and the harvest greedy. ## Tests ```bash .venv/bin/pytest -q ``` There are 61 tests: each rule with hand-computed numbers, FIFO across partial lots, every corporate action, charge allocation, FY boundaries, the 23-Jul-2024 switch, set-off, surcharge, the harvest optimiser and end-to-end CLI runs over `examples/`. ## Limitations - Not tax advice. Check the output against your broker's P&L and the ITR utility. - Out of scope: land and buildings, unlisted Indian shares, bonds, exemptions under secs 54/54EC/54F, non-resident rules, the 87A rebate and using the basic exemption limit against 111A/112A gains. - Put brokerage, GST, exchange fees and stamp duty in `charges`, but not STT (it is not deductible). - Foreign-share prices must already be converted to INR. - The FMV values in `examples/assets.toml` are illustrative. - Dividend/bonus stripping (sec 94(7)/(8)) and cash for fractional entitlements are not handled. - Indexation for assets bought before 1-Apr-2001 is not supported. ## License MIT © Akshay Prabhu