schedule-allisted

# Schedule AL preparation (ITR-2, India) Produce `Schedule_AL_FY<year>.md` in the tax-year folder. Schedule AL exists in ITR-2/3 only — **ITR-1 (Sahaj) has none** (its ₹50L income ceiling sits below the AL threshold anyway; skip this skill for ITR-1 filers). It is mandatory when total income exceeds the form's threshold — **₹1 crore from AY 2025-26 (was ₹50 lakh through AY 2024-25)**; the applicability line is printed on the schedule screen itself, so verify it for the current AY. It reports every asset **at COST as on 31-Mar** — historical purchase cost, never market/depreciated value. Build it once as a persistent register; from year two, roll it forward. **Inputs to collect first** (via the `itr-reconcile` intake checklist): prior-year filed return (for the YoY continuity table), consolidated CAS, bank/PPF/NPS statements, PMS statements — and from the taxpayer: property purchase costs, vehicle on-road cost, jewellery/gold/cash estimates, loan details. Ask them to download/add anything missing to the tax folder before you build the register. ## ITR-2 structure to fill A. Immovable property (each property a separate row with address) · B(i) jewellery/bullion · B(ii) art · B(iii) vehicles · B(iv) financial assets: (a) bank incl. all deposits (FDs; PPF typically here) (b) shares & securities (c) insurance policies (d) loans given (e) cash in hand · C. Liabilities **in relation to** the assets at A+B. ## 1. FIXED blocks — carry forward verbatim (cost never changes) - **Im