The income tax returns (ITR) forms for AY 2025-26 require mandatory disclosure of the exact date of transfer for each asset for capital gains. The revised ITR forms include specific schedules for reporting capital gains with segregation based on transfer dates. An asseesee must collect all transaction statements from brokers and investment platforms and segregate them based on whether the date of transfer is before or on/after July 23, 2024. He should consolidate sales of each transaction as equity, debt, real estate, gold, or other capital assets and calculate the tax rate accordingly. The taxpayer should maintain proper sale records such as broker contract notes and mutual fund.