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It may be noted that if the co-owner has not contributed anything for purchase of property, then he / she will not be treated as co-owner.
After determining the Full value of consideration, the cost of acquisition for each co-owner shall be reduced to compute the capital gains for each co-owner separately. For a long term asset, the benefit of indexation is available.
Eligible deductions can be availed by both co-owners individually and the Long Term Capital Gains can also be reinvested for tax savings individually.
If you are asking a generic question, or even if your ULIP is taxable, you will need to fill out the capital gains schedule in the ITR 2, providing scrip-wise details for long term capital gains while filing ITR 2. This will include ISIN, Selling Price, Purchase price, date of different transactions and more.