How to Report Section 112A Capital Gains in ITR?
Section 112A gains have dedicated reporting fields in the income-tax return. For AY 2026–27, taxpayers should reconcile the transaction-level details in Schedule 112A with the resulting long-term capital gain reported in Schedule CG.
Quick Answer
Qualifying section 112A transactions are reported in Schedule 112A with details such as ISIN, security name, quantity, sale value and acquisition information. The resulting gain flows into the capital-gains computation and is then reflected in the relevant total-income and special-rate schedules.
What Is Schedule 112A?
Schedule 112A is the transaction-level schedule for specified sales of equity shares in a company, units of an equity-oriented fund or units of a business trust on which the prescribed conditions are met.
What Information Is Required?
The notified ITR format includes fields such as whether the security was acquired on or before or after 31 January 2018, ISIN code, name, number of shares or units, sale price and full value of consideration, along with acquisition-related information.
Does Schedule 112A Replace Schedule CG?
No. Schedule 112A supplies the detailed transaction information. The resulting amount is incorporated into the broader capital-gains computation in Schedule CG and then into the relevant total-income and tax schedules.
What Should Be Reconciled?
Reconcile the ITR with the broker's capital-gain statement, contract notes, demat transactions and corporate actions. Differences in lot quantities or acquisition dates can materially affect the calculation.
Practical Checklist
- Use the correct ISIN for each security.
- Separate pre- and post-31 January 2018 lots.
- Reconcile quantities with the demat statement.
- Check the resulting Schedule CG amount before submission.
Related Capital Gains Questions
- What Is Capital Gain in Income Tax?
- What Is Short-Term and Long-Term Capital Gain?
- How to Calculate Capital Gain From Shares?
- What Is Cost of Acquisition for Capital Gains?
