feat: FY2025-26 Schedule 112A consolidation + quarterly gains split (Section F)#144
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The latest ITR Schedule 112A utility no longer needs split-wise (per-scrip) details for equity/units acquired after 31-Jan-2018 — it accepts a single consolidated row (Name=CONSOLIDATED, ISIN=INNOTREQUIRD) with only Full Value(6), Cost of acquisition(8) and Expenditure(12) editable. It also dropped the "Share/Unit Transferred(1b)" column that was specific to FY2024-25. For FY2025-26 onward: - Collapse all AE (after-2018) rows into one consolidated GainEntry112A, keeping BE (grandfathered) rows itemised as before. - Emit whole-rupee integers only (the utility rejects decimals). - Fold buy-side stamp duty into Cost of acquisition (s.55); exclude STT (not deductible, s.48). - Fill the utility-derived cols 7/13/14 with their computed integer values rather than 0, so the CSV is self-consistent regardless of whether the import recomputes them. - Drop the 1b column for FY2025-26 (kept only for FY2024-25).
Adds the advance-tax quarterly breakup that the ITR needs to compute
234C interest — realised gains bucketed by date of transfer into the
five installment windows (Upto 15/6, 16/6-15/9, 16/9-15/12, 16/12-15/3,
16/3-31/3), as the CAMS/KFin desktop gains statements also report.
- CapitalGainsReport.quarterly_gains(fy) returns {category: [q1..q5]}
for the four categories casparser can distinguish (equity/debt x
LTCG/STCG). Debt is left as one applicable-rate bucket since the
taxpayer's slab is unknown.
- The Equity LTCG row uses the same per-lot taxable measure as
Schedule 112A (_taxable_112a mirrors GainEntry112A.balance:
grandfathering + stamp handled per lot), so its total reconciles
with generate_112a exactly.
- CLI renders one whole-rupee table per FY (print_quarterly), empty
categories omitted, with a reconciliation note.
Windows are fiscal-ordered and inclusive of the closing date; the last
is the 16-31 Mar sliver.
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #144 +/- ##
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+ Coverage 94.97% 95.06% +0.09%
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Files 19 19
Lines 2979 3032 +53
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+ Hits 2829 2882 +53
Misses 150 150 ☔ View full report in Codecov by Harness. 🚀 New features to boost your workflow:
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CBDT notified the CII for FY2026-27 as 384 (Notification 85/2026, dated 15-Jul-2026; up 2.3% from 376). Used for indexed cost of acquisition on debt-fund LTCG.
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Summary
Two related ITR capital-gains improvements for the latest AY, on top of
main.1. Schedule 112A — FY2025-26+ consolidation
The latest 112A utility no longer needs split-wise (per-scrip) detail for equity/units acquired after 31-Jan-2018 — it accepts a single consolidated row (
Name=CONSOLIDATED,ISIN=INNOTREQUIRD) with only Full Value (6), Cost of acquisition (8) and Expenditure (12) editable, and it dropped theShare/Unit Transferred (1b)column that was specific to FY2024-25.2. Quarterly gains split — Schedule CG Section F (
85b55e6)The advance-tax quarterly breakup the ITR needs to compute 234C interest — realised gains bucketed by date of transfer into the five installment windows (Upto 15/6, 16/6–15/9, 16/9–15/12, 16/12–15/3, 16/3–31/3), as the
CAMS/KFin desktop gains statements also report.