ITR2 for 2025-26 AY CSV file

No need to upload .CSV file, just fill the data manually.

That is possible if no. of transactions is small.But if large (say 50), then uploading of saved data  is better, especially to avoid any error (e.g. STP/SWP from equity mutual funds). It is not clear what code is to be mentioned in column 1(b) to signify whether shares are sold before or on/after 23 July 2024. 

Yes, for two reasons. If shares were bought before 31.1.2018, then you will be allowed to update cost of purchase to 31.1.2018, if it is more, so that there will be no tax on gains made upto 31.1.2018. Secondly, Long Term Capital Gains on shares/Equity MF sold upto 22.7.24 will be taxed @ 10% whereas those sold on/after 23.7.24 will be taxed @ 12.5%. 

The ITR-2 for AY 2025-26 introduced a mandatory CSV upload for Schedule 112A if you have equity share or equity mutual fund gains. Here is exactly what to do.

Step 1: Get the CSV template from the e-filing portal. Go to Downloads > Offline Utilities > Schedule 112A (CSV format). Do not create your own format.

Step 2: Fill in each transaction (or scrip-level summary where allowed). Columns are ISIN, name of scrip, type of security, date of acquisition, date of transfer, cost of acquisition, FMV as on 31.01.2018 (for grandfathering), full value of consideration.

Step 3: For MF gains, broker platforms like Zerodha, Groww, and others now offer a pre-formatted CSV for 112A. Download it directly from your broker instead of filling manually.

Step 4: Upload the CSV in the ITR-2 utility under Schedule 112A. The utility will auto-populate the gains.

Split between pre-23.07.2024 and post-23.07.2024 sales matters: rate is 10% before that date, 12.5% after. The utility handles this if you fill dates correctly.

For how LTCG and STCG are taxed for AY 2025-26 with the new rates, this [mutual fund taxation guide for AY 2025-26](https://taxgarden.in/blog/mutual-fund-taxation-india-ay-2026-27) has the updated rate table and exemption thresholds.