Schedule SI in ITR-2

AIS/TIS data is only for reference and is generally not auto-populated into Schedule CG. Please ensure that “Capital Gains” is selected as an income source in ITR-2, then manually fill Schedule CG. If the fields are not editable or the schedule is not opening, it is likely a portal issue. Try downloading a fresh prefilled JSON, clear browser cache, use Incognito mode or another browser, or wait for the portal to resolve the technical glitch.

Schedule SI in ITR-2 is a summary schedule for income taxed at rates OTHER than your slab rate. You do not fill it manually. The ITR-2 utility auto-populates Schedule SI from your entries in other schedules.

What flows into Schedule SI:
- Short-term capital gains at 20% (Section 111A: listed equity and equity MFs sold on or after July 23, 2024)
- Long-term capital gains at 12.5% (Section 112A: listed equity and equity MFs, gains above Rs 1.25L)
- Long-term capital gains at 12.5% (Section 112: other assets)
- Winnings from lotteries, games at 30% (Section 115BB)
- Short-term capital gains at 15% (Section 111A: pre-July 23, 2024 period, old rate)

For AY 2026-27, capital gains are split into two periods: before July 23, 2024 (old rates: 15% STCG, 10% LTCG) and from July 23, 2024 onwards (new rates: 20% STCG, 12.5% LTCG). Schedule CG has separate columns for each period and Schedule SI reflects both.

If your Schedule SI shows unexpected zeros, check whether you selected the correct Asset Type and Period in Schedule CG first. The utility pulls from there. This [LTCG and STCG tax guide for AY 2026-27](https://taxgarden.in/blog/capital-gains-tax-india-ltcg-stcg-ay-2026-27) has a rate table with the correct sections for each asset class and period.