{"id":10602,"date":"2026-07-19T15:24:32","date_gmt":"2026-07-19T15:24:32","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10602"},"modified":"2026-07-19T15:26:07","modified_gmt":"2026-07-19T15:26:07","slug":"capital-gains-reporting-equity-and-debt-investments-in-itr","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/","title":{"rendered":"Capital Gains Reporting Equity and Debt Investments in ITR"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10603\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/\ud835\udc08\ud835\udc13\ud835\udc11-\ud835\udc20\ud835\udc2e\ud835\udc22\ud835\udc1d\ud835\udc1e-\ud835\udc2d\ud835\udc28-\ud835\udc02\ud835\udc1a\ud835\udc29\ud835\udc22\ud835\udc2d\ud835\udc1a\ud835\udc25-\ud835\udc06\ud835\udc1a\ud835\udc22\ud835\udc27\ud835\udc2c.jpg\" alt=\"\ud835\udc08\ud835\udc13\ud835\udc11 \ud835\udc20\ud835\udc2e\ud835\udc22\ud835\udc1d\ud835\udc1e \ud835\udc2d\ud835\udc28 \ud835\udc02\ud835\udc1a\ud835\udc29\ud835\udc22\ud835\udc2d\ud835\udc1a\ud835\udc25 \ud835\udc06\ud835\udc1a\ud835\udc22\ud835\udc27\ud835\udc2c\" width=\"1206\" height=\"990\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/\ud835\udc08\ud835\udc13\ud835\udc11-\ud835\udc20\ud835\udc2e\ud835\udc22\ud835\udc1d\ud835\udc1e-\ud835\udc2d\ud835\udc28-\ud835\udc02\ud835\udc1a\ud835\udc29\ud835\udc22\ud835\udc2d\ud835\udc1a\ud835\udc25-\ud835\udc06\ud835\udc1a\ud835\udc22\ud835\udc27\ud835\udc2c.jpg 1206w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/\ud835\udc08\ud835\udc13\ud835\udc11-\ud835\udc20\ud835\udc2e\ud835\udc22\ud835\udc1d\ud835\udc1e-\ud835\udc2d\ud835\udc28-\ud835\udc02\ud835\udc1a\ud835\udc29\ud835\udc22\ud835\udc2d\ud835\udc1a\ud835\udc25-\ud835\udc06\ud835\udc1a\ud835\udc22\ud835\udc27\ud835\udc2c-300x246.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/\ud835\udc08\ud835\udc13\ud835\udc11-\ud835\udc20\ud835\udc2e\ud835\udc22\ud835\udc1d\ud835\udc1e-\ud835\udc2d\ud835\udc28-\ud835\udc02\ud835\udc1a\ud835\udc29\ud835\udc22\ud835\udc2d\ud835\udc1a\ud835\udc25-\ud835\udc06\ud835\udc1a\ud835\udc22\ud835\udc27\ud835\udc2c-1024x841.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/\ud835\udc08\ud835\udc13\ud835\udc11-\ud835\udc20\ud835\udc2e\ud835\udc22\ud835\udc1d\ud835\udc1e-\ud835\udc2d\ud835\udc28-\ud835\udc02\ud835\udc1a\ud835\udc29\ud835\udc22\ud835\udc2d\ud835\udc1a\ud835\udc25-\ud835\udc06\ud835\udc1a\ud835\udc22\ud835\udc27\ud835\udc2c-768x630.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/\ud835\udc08\ud835\udc13\ud835\udc11-\ud835\udc20\ud835\udc2e\ud835\udc22\ud835\udc1d\ud835\udc1e-\ud835\udc2d\ud835\udc28-\ud835\udc02\ud835\udc1a\ud835\udc29\ud835\udc22\ud835\udc2d\ud835\udc1a\ud835\udc25-\ud835\udc06\ud835\udc1a\ud835\udc22\ud835\udc27\ud835\udc2c-800x657.jpg 800w\" sizes=\"(max-width: 1206px) 100vw, 1206px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a5f06e626591\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a5f06e626591\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#ITR_Guide_to_Capital_Gains_Reporting_Equity_and_Debt_Investments_in_ITR\" title=\"ITR Guide to Capital Gains: Reporting Equity and Debt Investments in ITR\">ITR Guide to Capital Gains: Reporting Equity and Debt Investments in ITR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#How_to_Report_Equity_and_Debt_Capital_Gains_in_ITR\" title=\"How to Report Equity and Debt Capital Gains in ITR\">How to Report Equity and Debt Capital Gains in ITR<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Equity_Shares_Equity_Mutual_Funds\" title=\"Equity Shares &amp; Equity Mutual Funds\">Equity Shares &amp; Equity Mutual Funds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Debt_Mutual_Funds_Bonds\" title=\"Debt Mutual Funds &amp; Bonds\">Debt Mutual Funds &amp; Bonds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Important_Documents_to_Verify\" title=\"Important Documents to Verify\">Important Documents to Verify<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Capital_Gains_Reporting_Equity_and_Debt_Investments_in_ITR\" title=\"Capital Gains: Reporting Equity and Debt Investments in ITR\">Capital Gains: Reporting Equity and Debt Investments in ITR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#1_Equity_Capital_Gains\" title=\"1. Equity Capital Gains\">1. Equity Capital Gains<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Long-Term_Capital_Gains_LTCG\" title=\"Long-Term Capital Gains (LTCG) :\u00a0\">Long-Term Capital Gains (LTCG) :\u00a0<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#A_Schedule_112A\" title=\"A. Schedule 112A\">A. Schedule 112A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#B_Schedule_CG_%E2%80%93_Part_BI_Item_4\" title=\"B. Schedule CG \u2013 Part B(I), Item 4\">B. Schedule CG \u2013 Part B(I), Item 4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#C_Schedule_CG_%E2%80%93_Part_F\" title=\"C. Schedule CG \u2013 Part F\">C. Schedule CG \u2013 Part F<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Short-Term_Capital_Gains_STCG\" title=\"Short-Term Capital Gains (STCG):\">Short-Term Capital Gains (STCG):<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#2_Debt_Mutual_Fund_Capital_Gains\" title=\"2. Debt Mutual Fund Capital Gains\">2. Debt Mutual Fund Capital Gains<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Long-Term_Capital_Gains_LTCG-2\" title=\"Long-Term Capital Gains (LTCG)\">Long-Term Capital Gains (LTCG)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Short-Term_Capital_Gains_STCG-2\" title=\"Short-Term Capital Gains (STCG)\">Short-Term Capital Gains (STCG)<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Category_1\" title=\"Category 1\">Category 1<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Reporting_Equity_Long-Term_Capital_Gains_LTCG_in_ITR-2_ITR-3\" title=\"Reporting Equity Long-Term Capital Gains (LTCG) in ITR-2 \/ ITR-3\">Reporting Equity Long-Term Capital Gains (LTCG) in ITR-2 \/ ITR-3<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#How_LTCG_and_STCG_from_equity_shares_and_equity-oriented_mutual_funds_should_be_reported_in_the_Income_Tax_Return\" title=\"How LTCG and STCG from equity shares and equity-oriented mutual funds should be reported in the Income Tax Return\u00a0\">How LTCG and STCG from equity shares and equity-oriented mutual funds should be reported in the Income Tax Return\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Long-Term_Capital_Gains_LTCG_on_Equity\" title=\" Long-Term Capital Gains (LTCG) on Equity\"> Long-Term Capital Gains (LTCG) on Equity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Short-Term_Capital_Gains_STCG_on_Equity\" title=\" Short-Term Capital Gains (STCG) on Equity : \"> Short-Term Capital Gains (STCG) on Equity : <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Reporting_Shares_Bought_Before_and_After_31_January_2018\" title=\" Reporting Shares Bought Before and After 31 January 2018 : \"> Reporting Shares Bought Before and After 31 January 2018 : <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Bifurcation_Before_and_After_23_July_2024\" title=\" Bifurcation Before and After 23 July 2024\"> Bifurcation Before and After 23 July 2024<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Quick_Reporting_in_ITR_Guide_to_Capital_Gains\" title=\"Quick Reporting in\u00a0ITR Guide to Capital Gains\">Quick Reporting in\u00a0ITR Guide to Capital Gains<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.caindelhiindia.com\/blog\/capital-gains-reporting-equity-and-debt-investments-in-itr\/#Compliance_Points_for_ITR_Guide_to_Capital_Gains\" title=\"Compliance Points for ITR Guide to Capital Gains\">Compliance Points for ITR Guide to Capital Gains<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"ITR_Guide_to_Capital_Gains_Reporting_Equity_and_Debt_Investments_in_ITR\"><\/span><span style=\"color: #000080;\">ITR Guide to Capital Gains: Reporting Equity and Debt Investments in ITR<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Report_Equity_and_Debt_Capital_Gains_in_ITR\"><\/span><span style=\"color: #000080;\">How to Report Equity and Debt Capital Gains in ITR<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Taxpayers with capital gains from shares, equity mutual funds, debt mutual funds, or bonds should generally use ITR-2 (or ITR-3 if they have business\/professional income). Capital gains must be reported under Schedule Capital Gains (Schedule CG) after classifying them as Short-Term Capital Gains (STCG) or Long-Term Capital Gains (LTCG).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Equity_Shares_Equity_Mutual_Funds\"><\/span><span style=\"color: #000080;\">Equity Shares &amp; Equity Mutual Funds<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Short-Term Capital Gains (STCG)<\/strong><\/span><\/p>\n<ul>\n<li>Applicable where the holding period is 12 months or less.<\/li>\n<li>Taxable at 15%.<\/li>\n<li>Report under Schedule CG \u2013 STCG (Section 111A).<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Long-Term Capital Gains (LTCG)<\/strong><\/span><\/p>\n<ul>\n<li>Applicable where the holding period exceeds 12 months.<\/li>\n<li>Taxable at 10% on gains exceeding the prescribed exemption limit.<\/li>\n<li>Must be reported in Schedule 112A.<\/li>\n<li>Requires details such as\u00a0ISIN,\u00a0Name of security,\u00a0Purchase date,\u00a0Sale date,\u00a0Purchase and sale values<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Debt_Mutual_Funds_Bonds\"><\/span><span style=\"color: #000080;\">Debt Mutual Funds &amp; Bonds<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Short-Term Capital Gains<\/strong><\/span><\/p>\n<ul>\n<li>Generally applicable where units are sold within the prescribed holding period.<\/li>\n<li>Taxed according to the taxpayer&#8217;s income tax slab rate.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Long-Term Capital Gains<\/strong><\/span><\/p>\n<ul>\n<li>Applicable to eligible debt investments held for the prescribed period under applicable provisions.<\/li>\n<li>Report under the relevant Schedule CG \/ Schedule 112 provisions, as applicable.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Important_Documents_to_Verify\"><\/span><span style=\"color: #000080;\">Important Documents to Verify<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Before filing the return, taxpayers should reconcile capital gains with the Annual Information Statement (AIS), Taxpayer Information Summary (TIS), Form 26AS, Broker Capital Gains Statement, Mutual Fund Capital Gains Report, CAMS\/KFintech statements, and Contract Notes. Key Compliance Points<\/p>\n<ul>\n<li>Do not rely solely on AIS; verify gains with broker and mutual fund statements.<\/li>\n<li>Report both profits and losses.<\/li>\n<li>Capital losses can be carried forward for up to 8 years, if the return is filed within the prescribed due date.<\/li>\n<li>For certain older equity investments, the grandfathering provisions may apply while computing LTCG.<\/li>\n<li>Ensure proper disclosure of all capital gains transactions, even if tax has already been deducted or information appears in AIS.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Capital_Gains_Reporting_Equity_and_Debt_Investments_in_ITR\"><\/span><span style=\"color: #000080;\">Capital Gains: Reporting Equity and Debt Investments in ITR<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Correct reporting of capital gains requires proper classification between equity and debt investments and between STCG and LTCG. Always reconcile AIS, Form 26AS, broker statements, and mutual fund reports before filing your ITR to avoid mismatches, notices, and loss of carry-forward benefits.<\/li>\n<li>When filing your Income Tax Return (ITR), capital gains from equity shares, equity mutual funds, and debt mutual funds must be reported in the correct schedules. Incorrect reporting can lead to validation errors or tax notices.<\/li>\n<\/ul>\n<\/div>\n<div>\n<div class=\"fai-CopilotMessage r1f6yzd6 ___1fjo9g7 f1g2tzg5 fgct6un fy77jfu f2c7lf3\" tabindex=\"0\" role=\"article\" aria-labelledby=\"copilot-message-rar-title copilot-message-rar\" aria-setsize=\"23\" aria-posinset=\"23\" data-tabster=\"{&quot;groupper&quot;:{&quot;tabbability&quot;:2},&quot;focusable&quot;:{}}\">\n<div id=\"copilot-message-rar\" class=\"fai-CopilotMessage__content r1izxv8h ___7qar2c0 fcthzvy\" dir=\"auto\">\n<div dir=\"auto\">\n<div class=\"___1vve6yh f22iagw f1vx9l62 f122n59 f3bhgqh f1mnxvew fly5x3f\">\n<div class=\"___j4vmuw0 f22iagw f1vx9l62 f1869bpl fly5x3f fbc6vix\">\n<div tabindex=\"-1\" data-testid=\"loading-message\" data-fui-focus-visible=\"\">\n<div id=\"response-idrap\" class=\"___1yop6mf f336tjw f9ijwd5 fz7g6wx fod5ikn f1s184ao\" data-testid=\"lastChatMessage\">\n<div class=\"___1peis63 f22iagw f1063pyq f6jr5hl f1c88k3p\">\n<div class=\"___4htdyp0 fz7g6wx fy77jfu\">\n<div class=\"___1j4t0a1 f1lmfglv f1abmfm4\" dir=\"auto\" aria-hidden=\"false\" data-testid=\"markdown-reply\" data-message-type=\"Chat\">\n<div class=\"___nfp7g60 f22iagw f1vx9l62 fkmyikg fk15e71 f1k953kz f137keqj f1rncccw f1stllg3 f1w4kmmc f1tric3v f10dk5ic fx8cdsv f16nlwsl f1eookvz fhjrts3 fqugt2f f18d18k8 f1v1vhmp f1hdmul3 f198vjnp f2dshw1 fjpjndq fnmj2pj ffrrb40 f1mon110 fhajzam fimndk6 fxv4dng fb1rn9k f59wlhv f1xmfh30 f18yf5o5 fmr6chf fw8qy2q ff161sd f1qr7t77 f1yyogn1 foogchg fp5872b f1tpb8gf f1hdgrc8 f1vatr43 frkxccd f9pdzkb f158oiaz ft5kggy f5l4ui7 f13j03li f18xdoka f8off4e f1go6zfc f128n2ra f1jpxw2j f1lwd9n0 fy0b8hm f1g2633v fx4kvgi fkvolse f1gxrt3a f1os76ua f1js9cnw f1g87ej0 freluf8 f1yggaq6 f2i3chp f1151osp florpoh f35kzfz ftp9m57 f1e288vi fz62hnz fixvuys f1nmofwh fc1c6mv f18a2er7 fhvkrdl fhxnn68 f1oce4bo fvhlfan f7tc0t0 f1ngf1n2 ffrzq6x f1yjiq2m f1aqdgql f1huvaf f10ij78l f1k94sa4 fkmfumq f1jvzkyl f1eu24ob f1xbfc1f fmf0lwf f107dsy8 f3w566c f4648sl f13zpkng f7unjfp f8p1rz fzu6h1w f1i1bi6h f1smo7hi f1sk1xod f1kgogdq f1gjktkp ft608jz f1o9wiiv fg3xr24 fhd155k f1b8gl2e fg4b9ou flb4lo fdicbfk fgwcyh1 f1jbds0d f1fb9uea f1stuka4 fcrtu6g fwqh0xn f11w66yg f6e0e65 f1vvgu0 f1607507 fgct6un f1ec1nbe fg3fpv7 f1m9bycv f1ntoah8 f1b694rt faql4r2 fpjuhzh fmavl6h f1d9bsk fmzhlt0 f145l92p fwkyaqm f129obh1 f19la9g f127w39w fr0ux9m fxhidck f1cu4h9j f1wnbo7v f1eueg4z fy9c24f f1h2o91j f1iw08fq f19n0e5\">\n<h2><span class=\"ez-toc-section\" id=\"1_Equity_Capital_Gains\"><\/span><span style=\"color: #000080;\">1. Equity Capital Gains<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Long-Term_Capital_Gains_LTCG\"><\/span><span style=\"color: #000080;\">Long-Term Capital Gains (LTCG) :\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For listed equity shares and equity-oriented mutual funds, LTCG is generally reported in three places:<\/p>\n<h4><span class=\"ez-toc-section\" id=\"A_Schedule_112A\"><\/span>A. Schedule 112A<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Report <strong>scrip-wise details<\/strong><\/li>\n<li>ISIN, name of security, sale value, purchase value, FMV, and gain details<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"B_Schedule_CG_%E2%80%93_Part_BI_Item_4\"><\/span>B. Schedule CG \u2013 Part B(I), Item 4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Capital gains under Section 112A<\/li>\n<li>Auto-populated from Schedule 112A<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"C_Schedule_CG_%E2%80%93_Part_F\"><\/span>C. Schedule CG \u2013 Part F<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Quarterly breakup of gains<\/li>\n<li>Used for advance tax and rate calculation purposes<\/li>\n<li>Helps the utility verify tax liability during different quarters<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Short-Term_Capital_Gains_STCG\"><\/span><span style=\"color: #000080;\">Short-Term Capital Gains (STCG):<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For equity shares and equity-oriented mutual funds covered under Section 111A:\u00a0Report in: Schedule CG \u2013 Part A(I), Item 3.\u00a0Only consolidated figures are required here.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Debt_Mutual_Fund_Capital_Gains\"><\/span><span style=\"color: #000080;\">2. Debt Mutual Fund Capital Gains<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Long-Term_Capital_Gains_LTCG-2\"><\/span><span style=\"color: #000080;\">Long-Term Capital Gains (LTCG)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Applicable where debt mutual fund units were purchased before 1 April 2023 and sold after completing the applicable long-term holding period (three years under earlier provisions). Report in: Schedule CG \u2013 Part B(I), Item 9<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Short-Term_Capital_Gains_STCG-2\"><\/span><span style=\"color: #000080;\">Short-Term Capital Gains (STCG)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Report as STCG when<\/p>\n<h4 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Category_1\"><\/span><span style=\"color: #000080;\">Category 1<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Debt fund units purchased before 1 April 2023<\/li>\n<li>Sold within three years<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000080;\">Category 2<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Debt fund units purchased on or after 1 April 2023<\/li>\n<li>Taxed as short-term capital gains irrespective of holding period due to amended provisions<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Report in : Schedule CG \u2013 Part A(I), Item 6<\/p>\n<p>While equity LTCG reporting requires detailed disclosure through Schedule 112A, equity STCG and debt fund gains are reported directly in Schedule CG. Taxpayers should reconcile broker statements, capital gains reports, AIS, and mutual fund statements before filing the return to avoid mismatches and notices.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Reporting_Equity_Long-Term_Capital_Gains_LTCG_in_ITR-2_ITR-3\"><\/span><span style=\"color: #000080;\"><strong>Reporting Equity Long-Term Capital Gains (LTCG) in ITR-2 \/ ITR-3<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10605\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/ITR-2-and-ITR-3-for-capital-gain-.jpg\" alt=\"LTCG) in ITR-2 \/ ITR-3\" width=\"1226\" height=\"1933\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/ITR-2-and-ITR-3-for-capital-gain-.jpg 869w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/ITR-2-and-ITR-3-for-capital-gain--190x300.jpg 190w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/ITR-2-and-ITR-3-for-capital-gain--650x1024.jpg 650w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/ITR-2-and-ITR-3-for-capital-gain--768x1211.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/ITR-2-and-ITR-3-for-capital-gain--800x1261.jpg 800w\" sizes=\"(max-width: 1226px) 100vw, 1226px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_LTCG_and_STCG_from_equity_shares_and_equity-oriented_mutual_funds_should_be_reported_in_the_Income_Tax_Return\"><\/span><span style=\"color: #000080;\"><strong>How LTCG and STCG from equity shares and equity-oriented mutual funds should be reported in the Income Tax Return\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Long-Term_Capital_Gains_LTCG_on_Equity\"><\/span><span style=\"color: #000080;\"><strong> Long-Term Capital Gains (LTCG) on Equity<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For equity shares and equity mutual funds taxable U\/s 112A, LTCG must be reported in three places which are here under :<\/p>\n<ol>\n<li>Schedule 112A: This is the most important schedule. It requires ISIN of the security, Name of the company\/mutual fund, Date of purchase, Date of sale, Sale consideration, Cost of acquisition and Fair Market Value (FMV) as on 31 January 2018 (where applicable). For investments purchased before 31 January 2018, scrip-wise reporting is required because the grandfathering provisions apply.<\/li>\n<li>Schedule CG \u2013 Part B(I) : The capital gain calculated in Schedule 112A automatically flows into Schedule CG (Capital Gains) \u2013 Part B(I) then Verify that Sale value, Cost, Exempt portion, Taxable LTCG have been correctly populated.<\/li>\n<li>Schedule CG \u2013 Part F : This schedule requires a quarter-wise break-up of capital gains. Periods covered are:<\/li>\n<\/ol>\n<table style=\"height: 423px;\" width=\"923\">\n<tbody>\n<tr>\n<td width=\"79\"><strong>Quarter<\/strong><\/td>\n<td><strong>Period<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"79\">I<\/td>\n<td>Up to 15 June<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">II<\/td>\n<td>16 June \u2013 15 September<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">III<\/td>\n<td>16 September \u2013 15 December<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">IV<\/td>\n<td>16 December \u2013 15 March<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">V<\/td>\n<td>16 March \u2013 31 March<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This disclosure is important because the income tax utility calculates Advance tax liability, Interest U\/ss 234B and 234C based on the quarter in which the gain arose.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Short-Term_Capital_Gains_STCG_on_Equity\"><\/span><span style=\"color: #000080;\"><strong> Short-Term Capital Gains (STCG) on Equity : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>For equity STCG covered U\/s 111A: Report under: Schedule CG \u2013 Part A(I). Only consolidated figures are generally required. No detailed scrip-wise reporting similar to Schedule 112A is required.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Reporting_Shares_Bought_Before_and_After_31_January_2018\"><\/span><span style=\"color: #000080;\"><strong> Reporting Shares Bought Before and After 31 January 2018 : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Highlights two situations:<\/p>\n<ul>\n<li>Shares\/MFs Bought Before 31 January 2018: Grandfathering provisions apply. Need Actual purchase cost, FMV as on 31 January 2018, Sale consideration. The Income Tax utility calculates deemed acquisition cost.<\/li>\n<li>Shares\/MFs Bought After 31 January 2018: Grandfathering provisions do not apply. Cost of acquisition is simply the actual purchase cost.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bifurcation_Before_and_After_23_July_2024\"><\/span><span style=\"color: #000080;\"><strong> Bifurcation Before and After 23 July 2024<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Highlights a separate bifurcation of gains arising from assets sold Before 23 July 2024, On or after 23 July 2024. This segregation is required under the latest ITR utility because different tax provisions\/rates may apply.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quick_Reporting_in_ITR_Guide_to_Capital_Gains\"><\/span><span style=\"color: #000080;\">Quick Reporting in\u00a0<\/span><span style=\"color: #000080;\">ITR Guide to Capital Gains<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 138px;\" width=\"1044\">\n<tbody>\n<tr>\n<th><span style=\"color: #000080;\">Capital Gain Type<\/span><\/th>\n<th><span style=\"color: #000080;\">ITR Schedule<\/span><\/th>\n<\/tr>\n<tr>\n<td>Equity LTCG (Section 112A)<\/td>\n<td>Schedule 112A, Schedule CG Part B(I) Item 4, Schedule CG Part F<\/td>\n<\/tr>\n<tr>\n<td>Equity STCG (Section 111A)<\/td>\n<td>Schedule CG Part A(I) Item 3<\/td>\n<\/tr>\n<tr>\n<td>Debt Fund LTCG (eligible old units)<\/td>\n<td>Schedule CG Part B(I) Item 9<\/td>\n<\/tr>\n<tr>\n<td>Debt Fund STCG<\/td>\n<td>Schedule CG Part A(I) Item 6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Compliance_Points_for_ITR_Guide_to_Capital_Gains\"><\/span><span style=\"color: #000080;\">Compliance Points for ITR Guide to Capital Gains<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Download the Capital Gains Statement from your broker or mutual fund platform.<\/li>\n<li>Reconcile gains with AIS and Form 26AS.<\/li>\n<li>Report exempt LTCG threshold benefits correctly.<\/li>\n<li>Provide Schedule 112A details for every equity transaction eligible under Section 112A.<\/li>\n<li>Include quarterly breakup in Schedule CG Part F where required.<\/li>\n<li>Verify carry-forward and set-off of capital losses before filing.<\/li>\n<li>Equity LTCG must be reported in Schedule 112A, Schedule CG Part B(I), and Schedule CG Part F.<\/li>\n<li>STCG U\/s 111A is reported in Schedule CG Part A(I).<\/li>\n<li>Investments purchased before 31 January 2018 require grandfathering calculations.<\/li>\n<li>Report SIP purchases separately in Schedule 112A.<\/li>\n<li>Provide quarter-wise capital gain details in Schedule CG Part F.<\/li>\n<li>Reconcile with AIS, Broker Capital Gain Statement, Contract Notes, Demat Statement, before filing the ITR.<\/li>\n<li>Verify auto-populated values in Schedule CG after filling Schedule 112A.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>ITR Guide to Capital Gains: Reporting Equity and Debt Investments in ITR How to Report Equity and Debt Capital Gains in ITR Taxpayers with capital gains from shares, equity mutual funds, debt mutual funds, or bonds should generally use ITR-2 (or ITR-3 if they have business\/professional income). Capital gains must be reported under Schedule Capital &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1279],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10602"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10602"}],"version-history":[{"count":2,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10602\/revisions"}],"predecessor-version":[{"id":10607,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10602\/revisions\/10607"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}