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Capital Gains Broker Statement Checklist for ITR-2 and ITR-3 | MyeCA.in

Prepare broker P&L, tradebook, capital gains, F&O, VDA, and AIS records before filing ITR-2 or ITR-3 for AY 2026-27.

Collect complete transaction statements

Collect broker tax P&L, contract notes, ledger, holding statement, and corporate-action records for every account used during the year. Include transactions not shown in a single broker report.

Reconcile gains and holdings

Check acquisition cost, sale value, dates, expenses, classification, carried-forward losses, and AIS entries. Review whether trading activity belongs under business income rather than capital gains.

Prepare the correct schedules

Prepare transaction-level working that supports the selected ITR schedules and tax treatment. Escalate missing cost data, off-market transfers, or mixed trading and investment cases.