HomeSchedule 112A
SCHEDULE 112A — LONG-TERM CAPITAL GAINS ON EQUITY SHARES / UNITS
LTCG u/s 112A with grandfathering (FMV as on 31st Jan 2018) — AY 2025-26
Grandfathering Rule: For shares/units acquired before 1 Feb 2018, the cost of acquisition = max(actual cost, min(FMV on 31 Jan 2018, sale price)). LTCG up to ₹1,25,000 is exempt u/s 112A.
Transaction Details
| # | ISIN | Name of Share/Unit | No. of Shares | Sale Price per Share (₹) | Cost per Share (₹) | FMV 31/1/2018 (₹) | Transfer Exp. (₹) | Net Gain (₹) |
|---|
Summary
| Total LTCG (before exemption) | ₹ 0 |
| Exemption u/s 112A (₹1,25,000) | (₹ 0) |
| Taxable LTCG @ 12.5% | ₹ 0 |