31 May 2020
As per SEBI (Delisting of Equity Shares) Regulations, 2009 delisting of securities means removal of securities of a listed company from a stock exchange. Accordingly, delisted securities will be treated as unlisted securities and you will be required to disclose the details of such shares in your income tax return form. CBDT on August 8, 2019, through Circular No. 18 of 2019 in answer to question no. 5 clarified that PAN of the company which was previously listed in a recognised stock exchange, but delisted subsequently will be required to be disclosed.
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