Expenses deductible when calculating capital gains

When calculating equity capital gains, apart from the brokerage, exchange transaction charge, integrated gst, sebi turnover fees, stamp duty; can dp charges for selling stocks from demat that is charged by cdsl or nsdl also be deducted?
Also, if I choose the new tax regime for fy20-21, can i go back to old tax regime next year if my tax is lower under that regime? @Nireka

Hi @ranjit,

Expenses that are wholly and exclusively incurred in relation to the transfer of shares are allowed to be deducted from sales consideration. Expenses such as brokerage, stamp duty, sales commission, etc. can be claimed as an expense in your Income Tax Return. All these expenses are allowed as deductions only for the purpose of calculating the Capital Gains. However, Securities Transaction Tax (STT) is not allowed as a deduction.

Also, an individual having no business income has the option to choose between the old and new tax regimes every year.