Tax Consultant
1766 Points
Posted on 12 August 2026
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.