itr-112a-csvlisted

# 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 (A