Disclosure of shares of an unlisted company which was earlier listed

Pawan Mittal (CA Final) (702 Points)

12 July 2019  

Respected Experts

Mr. X purchased shares of many companies in 1995. All these companies were listed in 1995. Subsequently with passage of time many companies have been delisted and many have been stricken off.

According to new rules if an assessee holds shares of unlisted company than he has to disclose the same in ITR-2.

My question is whether the shares of delisted companies need to be shown in form ITR-2? We also have to mention PAN of these companies. So how to get PAN of delisted companies?

My client also wants to disclose the shares of those companies which have been stricken off by MCA. He wants to claim capital loss in future whenever he has capital gain in other shares. So how to know the PAN of stricken off companies?