SFT-2517 and SFT-2518: Depositories and RTAs to Report Capital Gains Data for ITR Pre-Filling

Until now, investors had to work out capital gains on shares and mutual funds themselves from broker and RTA statements. With SFT-2518 for mutual fund transactions and SFT-2517 for depository transactions, the Income Tax Department will receive transaction-level data with holding periods and estimated cost, so these gains can be pre-filled in the ITR. The first statements are due on 31 October 2026.

SFT-2517 and SFT-2518 at a glance

Due dates

How the data will be used

• The holding period is worked out by matching each sale with purchases on a first-in, first-out (FIFO) basis, and classified short-term or long-term using the holding-period rules for each type of security.
• A Market Linked Debenture is always treated as short-term, and specified mutual funds follow section 76 of the Income-tax Act, 2025.
• Reporting entities must also give account holders the information they reported, so investors can reconcile it with their AIS before filing.
• Taxpayers can edit the pre-filled sale value and cost before filing the return.

What it means for you

Depositories and RTAs: build the data files from your internal systems, upload them on the SFTP server with the credentials provided, and have the Designated Director sign the Control Statement.

Investors and their advisors: expect capital gains in your ITR to be pre-filled from the data reported under these statements. Check the figures against your contract notes and capital gains statements, especially for older holdings, bonus or split shares and off-market transfers. You can estimate tax using our capital gains calculator. For other SFT reporting obligations, see FATCA, CRS and SFT reporting.