Itr 112a CSV

Schedule 112A scrip-wise CSV

Produce Schedule112A_FY<year>.csv in the tax-year folder with one row per long-term, STT-paid sale of listed equity shares / equity-oriented MF units. Only LTCG rows — STCG is reported in aggregate, not scrip-wise.

ITR-2+ only. ITR-1 (which allows 112A LTCG ≤ ₹1.25L from AY 2025-26) takes one aggregate block — consideration, cost, LTCG — with no scrip-wise CSV; this file is still a good audit record of the lots behind those numbers.

Columns (working/audit record)

ISIN, Name of Share/Unit, No. of Shares/Units, Sale price per Share/Unit, Full Value of Consideration, Cost of Acquisition (without indexation), FMV per share as on 31-Jan-2018, Total FMV, Expenditure in connection with transfer, LTCG (+ optional Source, Sale date for audit).

• Acquired after 31-Jan-2018 → FMV columns 0/blank; cost = actual.
• Acquired on/before 31-Jan-2018 → grandfathering: cost = higher of actual and min(FMV 31-1-18, sale price). AIS carries a "Price on 31-Jan-18" column for such rows.

Data sources (priority order)

1. AIS PDF depository sections — "Sale of listed equity share (Depository)" and "Sale of unit of equity oriented mutual fund (Depository)": date, ISIN, quantity, sale price, consideration, cost, LT/ST flag. Take Long term + Active rows only (skip Inactive duplicates). ⚠️ AIS costs for demat shares are the depository's records — verify against the PMS/broker statements; where they differ, the audited statement governs (AIS marks off-market/demerger credits as ST with zero cost — the statements' holding periods govern).
2. CAMS / KFin RTA statements — direct-MF LT lots (scheme, ISIN, units, redemption, cost).
3. PMS capital-gain statements — per-scrip lots; cost-authoritative.

Method

1. Extract AIS depository LT rows; if the AIS PDF is unavailable, build entirely from RTA + PMS statements.
2. Extract RTA LT lots AND PMS audit-statement lots.
3. DEDUPE ACROSS STATEMENTS before summing — the #1 trap. An RTA PnL can contain the same lots as a PMS audit statement (the PMS holds direct-MF folios under the client's PAN; both report identical units/dates/amounts). Match on (scheme, purchase date, units to 3 dp, redemption date); where duplicated keep the PMS version, drop the RTA copy. Do NOT assume "RTA = personal, PMS = separate schemes".
4. Classify ST/LT from lot-level days-held, never from summary-line positions. Scrambled PDF text can transpose ST↔LT summary labels. Rebuild both totals from lots and require: every lot satisfies sale − cost = ST + LT, per-scrip sums = statement totals, quarterly sums = the statement's printed quarterly summary.
5. Aggregate per ISIN per sale event (keeps qty × price = consideration exact; multiple rows per ISIN are fine). Loss scrips stay in (negative LTCG nets inside the schedule).
6. Verify: Σ LTCG rows = the verified 112A bucket from the reconciliation, and print a per-source subtotal table. Misses usually mean duplicate RTA/PMS lots, ST rows leaked in, or a summary transposition.

⚠️ Portal upload format — the AE-consolidated rule (hard-won)

The scrip-wise CSV above is the working/audit record. The e-filing portal's 112A "Upload CSV" uses a different template — ALWAYS download the current-year _template.csv from the portal, never reuse a prior year's layout (the historical 14 columns gained a transfer-date column 1b from AY 2025-26 when the 23-Jul-2024 rate split arrived; a file matching an old layout fails structurally). Hard rules:

• Column 1a takes a CODE: AE (acquired after 31-Jan-2018) or BE (on/before) — a phrase like "After 31st January 2018" gets every row skipped.
• Column 1b (present since AY 2025-26) takes the transfer-date code — transfer before vs on/after 23-Jul-2024. For FY 2025-26 every transfer is the on/after code, but the column must still be filled; confirm the codes on the current template's instructions sheet (portal-observed: BE = before 23-Jul-2024, AE = on/after — the same letters as 1a with a DIFFERENT meaning, an easy transposition trap).
• For AE holdings the portal does NOT accept scrip-wise rows — it mandates ONE CONSOLIDATED row: ISIN = INNOTREQUIRD, name = CONSOLIDATED, units/sale-price/FMV columns blank, consideration = total, cost = total, balance = net LTCG (losses netted in). Scrip-wise AE rows fail with common.errors.csv_row_skip.
• No special characters (- , / ( ) & @ ' " ; : _ \) anywhere in data; no commas in numbers; ISIN exactly 12 chars; no blank rows; header byte-identical to the template (keep its trailing comma).
• BE (pre-2018) lots ARE listed scrip-wise with FMV/grandfathering columns.
• Simplest when all lots are AE: skip the CSV — enter ONE consolidated row manually via Schedule 112A "Add" (acquired After → total consideration + total cost; the ₹1.25L exemption applies automatically in Schedule SI). Or write a one-line _PORTAL.csv.
• Official rules: static.incometax.gov.in/iec/foservices/assets/itr-shared/documents/112A_115AD_CSV_Instructions.pdf (also linked in the portal's Upload-CSV dialog) — ⚠️ this PDF can LAG the live template (as of Jul-2026 it still shows the pre-1b layout); where they differ, the downloaded current-year template governs.