CSV Uploading in Sch 112A for LTCG

Is CSV Uploading in Sch 112A , ITR2 (A Y.26-27) mandatory for LTCG accrued in each of my trade , or simply furnishing Total consideration & total cost Values would suffice ?? Thanks 

Replies (4)
Quick Summary
For LTCG under Schedule 112A in ITR-2 (AY 26-27), furnishing total consideration and cost values is generally sufficient for shares and mutual fund units purchased after January 31, 2018. Scrip-wise details via CSV upload are only mandatory for grandfathered securities acquired on or before that date. The discussion also clarifies which expenditure charges to include when itemising them for transfer, such as brokerage, taxes, and exchange fees.

For LTCG under Schedule 112A in ITR-2, entering aggregate total consideration and cost values is sufficient for all shares or mutual fund units purchased after January 31, 2018. Scrip-wise (trade-by-trade) details—either entered manually or via a CSV file upload—are only mandatory for grandfathered securities acquired on or before January 31, 2018.

In 112 a.csv.

There is a field called : Expenditure wholly and exclusively in connection with transfer - what all charges are to be included here (if we choose to enter each line item ) ????

(I use Zerodha, shares are purchased post Feb 18)

1) Charges : Brokerage, Central GST, Securities Transaction Tax, SEBI Turnover Fees, Stamp Duty,Exchange Transaction Charges,Clearing Charges, State GST, Integrated GST-2, IPFT

2) Other Charges like Credits & Debits

23 July 2024 rule , this is applicable only in selling (ie sale date)??

so for FY 25-26,  ::: 12.5% for  LTCG and 20% for STCG 

My understanding is this applies to all equity sold after 23.07.2024. so, it has no relation to buying date even if it's before 23.07.2024

Please confirm 🙏 

 

For Schedule 112A in ITR-2 and ITR-3 for AY 2026-27, here is the rule:

Aggregate reporting is acceptable for:
- All equity shares or equity-oriented mutual fund units acquired after 31 January 2018 and sold after that date
- No scrip-wise breakup is required in the CSV for these

Scrip-wise (grandfathered) detail is mandatory for:
- Securities acquired on or before 31 January 2018 where the cost needs to be grandfathered to the higher of actual cost or the fair market value (highest quoted price) as on 31 January 2018
- Each security must be listed separately with its acquisition date, cost, and January 31, 2018 fair market value so the utility can compute the correct cost basis

For the CSV template: Download it from inside the ITR-2 or ITR-3 XML utility under Schedule 112A. The template accepts up to 15,000 rows. If you exceed this, split into multiple uploads.

One practical note: if you have any pre-2018 holdings mixed in with post-2018 ones, the easiest approach is to separate your broker statement by acquisition date. Most broker portals (Zerodha, Groww, ICICI Direct) now provide a P&L statement filtered by acquisition date on request.

This [capital gains tax guide for AY 2026-27](https://taxgarden.in/blog/capital-gains-tax-rates-asset-class-ready-reckoner-india-ay-2026-27) covers the grandfathering rules and the indexation option for eligible assets.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register