Short-term capital gain arising on account of transfer of short-term capital asset is computed as follows:
| Particulars | Rs. |
| Full value of consideration (i.e., Sales value of the asset) | XXXXX |
| Less: Expenditure incurred wholly and exclusively in connection with transfer of capital asset (E.g., brokerage, commission, etc.) |
(XXXXX)
|
| Net Sale Consideration | XXXXX |
| Less: Cost of acquisition (i.e., the purchase price of the capital asset) | (XXXXX) |
| Less: Cost of improvement (i.e., post purchase capital expenses incurred on addition/improvement to the capital asset) |
(XXXXX)
|
| Short-Term Capital Gain | XXXXX |

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