Is delisted shares = unlisted shares?

Originally posted by : HANSRAJ SANGHVI
	Unlisted shares means which never been listed

It means those companies which were once listed on NSE or BSE but later for some reason became delisted, such shares need not be disclosed?

And local cooperative banks which give paper form shares with share capital Rs 500 or Rs 1000 should be disclosed?

Is the understanding correct? Is this verified with IT deparment?

Income tax department clarified in a detailed note for all open questions:

https://economictimes.indiatimes.com/wealth/tax/itr-filing-faqs-heres-what-to-do-if-you-dont-have-pan-of-unlisted-company/articleshow/70599931.cms?utm_source=ETTopNews&utm_medium=HPTN&utm_campaign=AL1&utm_content=23

Question 5: I have held equity shares of a company which were previously listed in a recognised stock exchange, but delisted subsequently, and became unlisted. How do I report PAN of company in the column "whether you have held unlisted equity shares at any time during the previous year"?
Answer: In such cases, PAN of the company may be furnished if it is available. In case PAN of delisted company cannot be obtained, you may enter a default value in place of PAN, as "NNNNN0000N".

This clears the doubt that the previously Listed shares now delisted on exchange, must be declared in the ITR2 PART A GENERAL tab.

Thanks for sharing the link.. Of the many delisted shares some have undergone liquidation..are those to be omitted or listed in ITR.. How to find Company's status of Liquidated or not? MCA site mentions "under liquidation".. Does this also means Company stands Liquidated ?