Tax Consultant
1611 Points
Posted on 14 July 2026
Schedule 112A does not allow consolidation , CBDT requires scrip-wise detail (one row per ISIN and acquisition date). The reason is traceability for grandfathering calculations and any future audit of gains reported.
For large portfolios, the practical workaround is the CSV import inside the ITR-2 utility:
1. In the utility, go to Schedule 112A and click the Import from CSV option.
2. Download the template, fill it with your broker-provided capital gains statement (most brokers generate this in the required format).
3. Import the CSV , the utility populates all rows automatically.
A few things to check in the CSV before import: the acquisition date must be before January 31, 2018 only for grandfathering to apply. For post-Jan 2018 acquisitions with no grandfathering, the columns for the Fair Market Value on Jan 31, 2018 should be left blank (zero).
If your broker-generated statement does not match the CSV template exactly, a CA can reformat it in 30-40 minutes rather than you spending an afternoon on it. Tax Garden handles ITR-2 filing for investors with equity, mutual fund, and property gains , see the [ITR filing plans and pricing](https://taxgarden.in/pricing) if you want someone to handle the Schedule 112A import.