What is the ITR 2 Form?
The ITR-2 is filed by individuals or HUFs not having income from profit or gains of business or profession and to whom ITR-1 is not applicable. It includes income from capital gains, foreign income, or any agricultural income more than Rs 5,000.
- What is ITR 2 Form
- Eligibility File ITR 2 Online AY 2020-21
- File ITR 2 Via Gen IT Software
- ITR 2 Due Date for AY 2024-25
- Structure of ITR 2 Filing
- ITR 2 Form Filing Online and Offline Mode
ITR 2 Filing Start Date for Taxpayers
The Income Tax Department launched an online filing for the ITR-2 form on July 18, 2025.
Eligible Taxpayers for Filing ITR 2 Online AY 2026-27
The taxpayers who are eligible for filing the ITR-2 form are the persons whose source of income is as mentioned below:
- A resident having any asset located outside India or signing authority in any account.
- A non-resident or not-ordinary resident.
- Taxpayers who earn agriculture income above Rs. 5000/-.
- Income from winnings of a lottery, horse race, gambling, etc. under the head of other sources.
- Both short and long-term capital gains/losses from the sale of property/investments/securities. (if there is only long term capital gain exempt u/s 10(38) then ITR-1 can be filed)
The taxpayers who do not require to file the ITR-2 form are as follows:
- Taxpayers who earn from business or profession
- Taxpayers who are eligible to file Income Tax Return 1.
File ITR 2 Via Gen IT Software, Get Demo!
Due Date for Filing ITR 2 Online FY 2025-26
- FY 2025-26 (AY 2026-27) – 31st July 2026
- FY 2024-25 (AY 2025-26) – 31st July 2025 | 16th September 2025 (Revised)
- FY 2023-24 (AY 2024-25) – 31st July 2024
Every year, on or before 31st July is termed as the last date for filing ITR 2.
Structure of ITR 2 Filing for AY 2026-27 Online
Part A: General Information
Schedule S: Details of Income from Salary
Schedule HP: Details of Income from House Property
Schedule CG: Capital Gains
The information regarding Capital gains is enclosed with the following details of the taxpayer to furnish with:
A. Short-term Capital Gains (STCG)
B. Long-term capital gain (LTCG) (Sub-items, 5, 6, 7 & 8 are not applicable for residents)
Schedule 112A:
From the sale of equity shares in a company or unit of an equity-oriented fund or unit of a business trust on which STT is paid under section 112A.
115AD(1)(b)(iii) proviso
For NON-RESIDENTS – From the sale of equity shares in a company or unit of an equity-oriented fund or unit of a business trust on which STT is paid under section 112A.
Schedule VDA: Income from transfer of virtual digital assets
Schedule OS:
- Income from other sources: The information regarding income from other sources is enclosed.
Schedule CYLA:
Schedule BFLA:
Schedule CFL: Carry Forward of Loss
Schedule VI-A: Deductions under Chapter VI-A
Details under this title are enclosed with the following details of the taxpayer to furnish:
Schedule 80G: Details of donations entitled for deduction under section 80G
Schedule 80GGA: Details of donations for scientific research or rural development
Schedule 80GGC: Details of contributions made to political parties.
Schedule 80DD: Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability.
Schedule 80U: Details of deduction in case of a person with disability
Schedule AMT: Computation of Alternate Minimum Tax payable under section 115JC
Schedule AMTC: Computation of tax credit under section 115JD
Schedule SPI: Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64
Schedule SI: Income chargeable to tax at special rates
Schedule EI: Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
Schedule PTI: Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB
Schedule FSI: Details of Income from outside India and tax relief
Schedule TR: Summary of tax relief claimed for taxes paid outside India
Schedule FA: Details of Foreign Assets and Income from any source outside India
Schedule 5A: Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Schedule AL: Assets and Liabilities at the end of the year (applicable in a case where total income exceeds Rs. 1 Crore)
Schedule Tax-deferred on ESOP: Information related to Tax deferred – relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC
Part B-TI: Computation of Total Income
Part B-TTI: Computation of tax liability on total income
20 Tax Payments
Verification: There will be verification at the end of all the General, Part B TI and Part B TTI ensuring that the details given are factually correct and self-attested by the taxpayer.
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
- Identification No. of TRP
- Name of TRP
- Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof 21
A Details of payments of Advance Tax and Self-Assessment Tax
B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
Income Tax Return 2 Form Filing Mode
An ITR-2 form can be furnished either in online or offline mode. In online mode, either XML needs to be uploaded or client can directly login to income tax portal and select the submission mode as “prepare and submit online”. In the case of online filing, some data can be imported from the latest ITR or form 26AS. Super senior citizens (Age of 80 years or more) are exempted from the online filing of ITR. Offline here means to furnish the return form in paper format.
Online:
- While furnishing ITR-2 online, feed the details and e-verify return using EVC via Bank Account/Net Banking/Demat Account/Aadhar OTP or
- 2. Feed the details using electronic medium and send a physical copy of ITR V to Centralized Processing Centre (CPC), Bengaluru through speed post or normal post. When you furnish the ITR-2 return form using electronic medium, the receipt will be seen in the inbox of the registered email id. It can also be downloaded from the official income tax website manually. After downloading the acknowledgement, you need to sign the form and then send CPC office, Bangalore before completing 120 days counting from the e-filing date. On the other side, it is not required to send the ITR V to the CPC if EVC/OTP option is used
Offline:
- If the age of the person is 80 or more years during the respective tax period or in the previous year, he/she can opt for offline return filing.
ITR 2 Online User Manual Guide
Hi
I have updated my NPS employer contribution under Chapter VI A deductions however it is not coming into my taxable income as deduction. Anyone else having this issue ? if so what is the fix
Thanks for that Guide.
I’m a foreign national on a long term student visa. I’m filing online ITR2 Return with Residential Status “Resident but not Ordinarily resident”.
I do have a bank account abroad but no income derived from it since it does not give any interest on the small savings amount I have there.
Do I have to fill out Schedule FA section? I cannot find it there.
Please let me know what do I have to do? Thanks.
In case of Resident but not Ordinarily resident fill following detail in FA schedule.
1. whether you were director in a company at any time during the previous year?
2. Whether you were partner in a firm?
3. Whether you have held unlisted equity share at any time during the previous year?
Thanks for your response.
But as I mentioned I cannot even find FA schedule in the online ITR2 Form.
Itr form 2 me
Schedule special income me to tax thereon zero show ho raha hai lekin tax dendari me rashi judkar show ho rahi hai in part B TI
कहां चूक रहा हूं थोड़ी हेल्प करो डियर
I am a pensioner and sold a property. TDS was deducted by the buyer and its reflecting in AIS also. I could not find a column where it should be manually reflected ITR 2, as it was not captured automatically. Can you please guide me through the selection of schedules and where to enter the amount manually.
Income from sale of property will come under the head of income from capital gain. Taxpayer can enter the detail under this head manually.
please enter the pan under col(10) at sr. no 1 in schedule tds2 itr 2 solution a.y. 2024-25
Not seeing the – 20 Tax Payments in the ITR-2 Excel utility-
we found the option to enter self-assessment paidment is captured in the IT (worksheet) – but it’s 17A – but Part-B TTI 15 d . Tax paid is expecting – self-assessment Tax column 5of 20 A .
Can you guide me
For NRI having only income from stcg/ltcg and savings bank interest which is just about 2.55lakh and ITR2 calculated the income tax as 37.5k as per STCG/LTCG flat rates. Is this even correct? how to fix this? I tried to fill rectified ITR2 also but no luck it still shows tax liability same. Why it doesnt give basic exemption of 2.5lac and calculate tax on 5k INR? plz advice.
Income of STCG/LTGG taxable flat rate, it not included in basic exemption limit. Deduction under 80TTA And 87A available for only resident not for NRI.