Schedule SH-2 – Shareholding of Start-Ups AY 2026-27

‘Schedule SH-2’ in the Income Tax Return (ITR) form applies to start-ups that have filed a declaration in Form-2 under para 5 of the DPIIT notification dated 19.02.2019.

The form requires the reporting of comprehensive information about the equity structure and changes in shareholding during the relevant financial year, specifically focusing on three key areas:

a) Details of Shareholding as at the End of the Previous Year:
This section captures the status of shareholding as on the last day of the financial year. The entity must disclose the name of each shareholder, their category (such as non-resident, venture capital company, venture capital fund, specified company, or any other person), type of share held, PAN or Aadhaar number, and the date of allotment. Further, it seeks quantitative and financial details such as the number of shares held, face value per share, issue price, paid-up value, and any share premium received.

b) Details of Share Application Money Pending Allotment as at the End of the Previous Year:
This section relates to cases where the start-up has received share application money but the shares have not yet been allotted as of the year-end. For each applicant, the schedule requires disclosure of the name, category, type of share applied for, PAN or Aadhaar number, date of application, number of shares applied for, face value, proposed issue price, share application money received, and the premium component.

c) Details of Shareholders Who Were Shareholders During the Year but Not at the Year-End:
This part seeks information about shareholders who held shares at any point during the year but ceased to be shareholders by the year-end. It requires the name and category of such shareholders, type of shares, PAN or Aadhaar number, date of allotment, number of shares held, face value, issue price, paid-up value, date of cessation, and the mode of cessation (such as transfer, buy-back, or forfeiture). If the cessation occurred due to transfer, the PAN of the new shareholder is also to be provided.

This schedule is applicable to Form ITR-6