In case of A2 section in schedule FA, Do I need to consider shares from previous year as well for the declaration of peak and closing balance? For example: for FY 2023-24, let's say I have 10 shares before January 2023. I haven't sold these shares. Do I need to consider these shares as well for the calculation for peak and closing balance between January 2023 to December 2023? Or I need to consider transactions that happened between January 2023 to December 2023 only?
CAclubindia
