Archive · 30 Jul 2026
How to Report Capital Gains in ITR 2026
If you sold shares, mutual funds, or ETFs in the last year, you need to tell the tax office how much money you made.
You do this by filling out a form called ITR.
If you only have capital gains, you use ITR-2.
If you also have business or professional income, you use ITR-3.
You must list each sale, how long you held the investment, and the profit or loss.
Gains held for a year or less are short‑term and taxed differently from gains held longer.
Only money you actually received from selling is taxed; gains that are just on paper are not.
Before you send the form, double‑check your broker statements and the tax office’s records to make sure everything matches.
This helps you avoid getting a notice from the tax office.
Taxpayers with capital gains file ITR‑2; if they also have business/profession income, they file ITR‑3.
Capital gains are reported in the Capital Gains schedule with details of each transaction or cumulative totals.
Gains are classified as short‑term (≤12 months) or long‑term (>12 months) and taxed accordingly.
Only realized gains from sold securities or mutual fund units are taxable; unrealized gains are not reported.
Taxpayers should reconcile broker statements, AIS, and Form 26AS before filing to avoid scrutiny.
- Who
- Taxpayers with capital gains in India
- What
- Reporting capital gains in the Income Tax Return (ITR)
- When
- FY 2025-26 (1 April 2025 to 31 March 2026); filing deadlines 31 July 2026 for ITR-2 and 31 August 2026 for ITR-3
- Where
- India, Income Tax Department
- Why
- To accurately report gains and avoid tax notices or scrutiny
- Tax filing form
- ITR-2 (or ITR-3 if business/profession income)
- Due date for ITR-2
- 31 July 2026
- Due date for ITR-3
- 31 August 2026
- Capital gains classification
- Short-term (≤12 months) and Long-term (>12 months)
- Realized vs unrealized
- Only realized gains are taxable