10 January 2026
When a share gets delisted, it effectively means it's value becomes zero but it would not get captured in AIS.
Can this loss be booked AS LTCG LOSS. If yes, how should it be reflected in ITR.
Also, can such shares or any shares which hardly trade, be transferred off market to a family member with last price payment made for it and book loss for it
12 January 2026
• Delisting alone does not allow loss • Loss allowed only on transfer • Off-market sale is valid • Family transfer is allowed only if genuine sale • AIS mismatch does not invalidate claim • Loss must be reported in Schedule CG
CAclubindia
