Schedule SH-1: Shareholding of Unlisted Company AY 2026-27
Schedule SH-1 is a disclosure requirement under the Income-tax Return forms for unlisted companies, excluding those covered under section 8 or section 3(2) of the Companies Act, 2013. It is not applicable to DPIIT-recognised start-ups (which must file Schedule SH-2). This schedule ensures transparency in shareholding and helps track funds received through share capital or premium.
(a) Shareholding at the End of the Previous Year
This section captures details such as the name of the shareholder, residential status, type of shares, PAN/Aadhaar, date of allotment, number of shares held, face value, issue price, and amount received. It helps assess whether shares were issued at a premium and if funds are traceable.
(b) Share Application Money Pending Allotment
Covers cases where share application money has been received but allotment is pending. Requires information like applicant’s name, residential status, number of shares applied, application money received, and proposed issue price. It highlights delays or mismatches in share allotment.
(c) Former Shareholders During the Year
Includes details of persons who ceased to be shareholders during the year—name, PAN, number of shares, allotment and cessation dates, mode of cessation, and PAN of the new shareholder, if applicable. It ensures share transfers or exits are clearly tracked.
This schedule is applicable to unlisted companies filing ITR-6, and similar details are required to be furnished in Schedule-SH of ITR-7.