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 of more than Rs 5,000.
- What is ITR 2 Form
- Eligibility File ITR 2 Online AY 2026-27
- File ITR 2 Via Gen IT Software
- ITR 2 Due Date for AY 2025-26
- Structure of ITR 2 Filing
- ITR 2 Form Filing Online and Offline Mode
Latest Update
- Now, taxpayers can download the Excel-based utility, JSON schema, and validation for ITR-2 AY 2026-27 from the official e-Filing portal. Download now
ITR 2 Filing Start Date for Taxpayers
The Income Tax Department has not yet started online filing for the ITR-2 form.
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 a signing authority in any account.
- A non-resident or non-ordinary resident.
- Taxpayers who earn agricultural 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 are not eligible to file the ITR-2 form are as follows:
- Taxpayers who earn from a business or profession
- Taxpayers who are eligible to file an Income Tax Return 1.
File ITR 2 Via Gen IT Software, Get Demo!
Due Date for Filing ITR 2 Online AY 2026-27
| Financial Year | Due Date |
|---|---|
| FY 2025-26 (AY 2026-27) | 31st July 2026 |
| FY 2024-25 (AY 2025-26) | |
| 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.
Note: ITR-2 form corrigendum via Notification No. 58/2026. Read More
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:
A. Short-term Capital Gains (STCG)
B. Long-term capital gain (LTCG)
Schedule 112A:
115AD(1)(b)(iii) proviso
Schedule VDA
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 the 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
Income Tax Return 2 Form Filing Mode
An ITR-2 form can be furnished either online or offline. In offline mode, a JSON file (generated via a utility) needs to be uploaded. Alternatively, the user can log in to the portal and select ‘Prepare and submit online’. Data is pre-filled from the AIS, TIS, and Form 26AS. Super senior citizens (80+) may be eligible for paper filing under specific conditions.
Online:
- While furnishing ITR-2 online, feed the details and e-verify the return using EVC via Bank Account/Net Banking/Demat Account/Aadhar OTP or
- 2. Feed the details using an electronic medium and send a physical copy of ITR V to the Centralised Processing Centre (CPC), Bengaluru, through speed post or normal post. When you furnish the ITR-2 return form using an 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 it to the CPC office, Bangalore, before completing 30 days counting from the e-filing date. On the other hand, it is not required to send the ITR V to the CPC if the 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.
Thanks for the guidance. I have two queries (i) for NRI which address to be submitted in General page – India or abroad. & (2) where to reflect Dividend income in India, it is nearly 10k.
DIVIDEND RECEIVED FROM DOMESTIC COMPANY IS EXEMPT U/S 10(34) SO YOU MAT SHOW UNDER EXEMPT INCOME
Yes, Where in ITR 2 do we show exempt income u/s 10(34A) on buyback of listed shares post 5jul19?
Yes, you can show your exempt income in every ITR under the head exempt income
I do not see an option to declare exemption u/s 10 (34A) under the head EI – Exempt Income in ITR2. So how can declare this exempted income.
Loss of short term and long term capital gains of AY 20-21. Please inform correct entry on what column and row
The ITR 2 to be filed after 7.8.20 version, after validating each applicable page, when we click to version ‘compute tax’ cursor goes to HP schedule for filling income from House property schedule. As we do not any property how can we fill the HP schedule we are not able to skip the page. Can you help?.
Rectified on 12 Aug and intimated to me by income tax dept on 23 Aug 20
I have filled the complete ITR 2 form and now I see that a new version is released on 12th Aug (where it runs fine without filling the schedule HP when I don’t have anything to declare there). How can I import what I have already filled (in the old version form) to this latest version?
No, you can’t import.
Thank you for the detailed explanation.
I need help to fill my Capitals Gains sheet in ITR 2.
I have sold my house in May 2020 (bought in 2014) and invested double the amount in another new house in Jul2020. I would like to get the TDS refund (deducted by the buyer of my house sold in May 2020). Could you please guide me to fill out the details in ITR2 in Capital gains section.
Thanks!
Please contact to Department.
Reg ITR2
You have very nicely explained.
I am a senior citizen and file my returns myself online.
For AY 2020-21 I have downloaded ITR 2 (excel form) from the IT site. I have a problem reg. LTCG.
I have filled up Sch 112 A and LTCG come to about ₹6000. I think this amt is exempt as it is less than ₹ 1lakh. However, in Sch. CG, BFLA, CYLA, etc. this amt is taken as taxable income. Please advise whether this LTCG amt (6000) is Taxable or exempt and why it is not reflecting in Return. Thanks.
PLEASE CONTACT TO DEPARTMENT
I am also having the same issue.
Dear Swaminath Gaud
I also had the same doubt. After scrutinizing the Form very closely I Came to the following conclusion. From Col No 14 of Sch 112 A the Long Term (Equity) Capital Gain is carried over to Schedule CG-LTCG- B (4) (a). The description in the next column is “Deduction under 54 F”. This should have been deduction under Sec 112 A. 54 F refers to deduction of reinvestment of capital gains on the sale of a house in buying another house.
I hope you have filled up the row F 5 and distributed it to CG over the year as appropriate. This will be required.
You can also press the Validate button on where the error is.
I was able to do it in my case.
Sir,
I am filing ITR2 for the first time as I sold my House in Nov.2020. My Query is
1. I am enlisting details of House Property as self-occupied as it was with me this financial year until I sold.
2. There is a column to show the cost of House with Indexation for CG calculation. Form do not ask the year of Purchase etc. Is it there anywhere in ITR2 requiring this information.
Regards
Please contact to department