Query about ltcg on shares

A B Kundu (Professional) (1422 Points)

06 September 2019  

Please state how to disclose the LTCG from selling of equity shares in ITR-3 of an Individual and applicability of Sec.112A on the following transactions (the information have been received from the Equity P&L Statement generated by the Broker) :-

Buy Date Sell Date Quantity Security Acq. Date Acq. Type Cost Basis Proceeds Short Term Gain # Long Term Gain
14-08-2014 20-07-2018 750 Eastern Silk Industries Ltd. 14-08-2014 OffMarket 1672.5 1980.3 0 307.8
28-02-2014 13-04-2018 100 ICICI Bank Ltd. 28-02-2014 Split 20877 28633.26 0 7756.26
28-02-2014 11-05-2018 100 ICICI Bank Ltd. 28-02-2014 Split 20877 30859.51 0 9982.51
28-02-2014 24-05-2018 290 ICICI Bank Ltd. 28-02-2014 Split 60543.3 85313.39 0 24770.09
10-03-2014 20-07-2018 112 JSW Steel Ltd. 10-03-2014 OffMarket 599.2 859.81 0 260.61
13-03-2014 20-07-2018 20 JSW Steel Ltd. 13-03-2014 Split 1857 6023.82 0 143.82
23-04-2014 20-07-2018 200 Mangalore Refinery And Petrochemicals Ltd. 23-04-2014 OffMarket 12840 16160.26 0 3320.26
23-04-2014 20-07-2018 100 Oriental Bank of Commerce 23-04-2014 OffMarket 23900 7046.51 0 -16853.49
04-07-2014 20-07-2018 2 Reliance Capital Ltd. 04-07-2014 Demerger 1293.05 676.85 0 -616.2
04-07-2014 20-07-2018 2 Reliance Home Finance Ltd. 04-07-2014 Demerger 18.85 102.18 0 83.33
04-07-2014 19-04-2018 3 Reliance Infrastructure Ltd. 04-07-2014 OffMarket 2375.7 1383.46 0 -992.24
04-07-2014 20-07-2018 12 Reliance Power Ltd. 04-07-2014 OffMarket 1307.4 356.29 0 -951.11
22-08-2014 20-07-2018 1 Shristi Infrastructure Development Corporation Ltd. 22-08-2014 OffMarket 135.55 172.71 0 37.16
22-08-2014 29-10-2018 19 Shristi Infrastructure Development Corporation Ltd. 22-08-2014 OffMarket 2575.45 2963.52 0 388.07
07-07-2014 16-05-2018 100 Tata Metaliks Ltd. 07-07-2014 OffMarket 7555 81298.17 0 73743.17

The red marked figures were not given in the generated statement (don't know why), I have calculated those figures.

Now, please guide, Whether Sec.112A is applicable in the above cases? In my opinion, where the shares were acquired off-market, Sec.112A shall not be applicable as STT was not paid at the time of acquisition.

If Sec.112A is not applicable, then where to show these gains in the ITR-3 CG tab?