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.
SINCE THE OPTION TO FILL AND SUBMIT ITR-2 ONLINE IS CURRENTLY NOT AVAILABLE ON THE E-FILING SITE, IT CANNOT OBVIOUSLY BE DONE NOW. HOWEVER, MY QUERY IS WHETHER WE CAN EXPECT THAT OPTION TO BECOME AVAILABLE ANYTIME BEFORE THE LAST DATE OF FILING RETURNS, VIZ. 31.7.2019? AND WAS THIS OPTION AVAILABLE IN THE PAST?
THANKS
ITR-2 is available now for e-filing on the income tax portal.
BUT IT IS NOT THE SAME LIKE ITR-1, WHICH YOU CAN FILE ONLINE. IN ITR-2, YOU ARE ASKED TO DOWNLOAD FORM TO FILL UP ONLINE OR OFFLINE, AND THEN UPLOAD XML.
THANKS ANYWAY.
I AM TRYING TO FILL THE ITR-2. I HAVE INCOME ONLY FROM (a) INTEREST, (b) ABOUT RS. 2,000 FROM DIVIDENDS, AND (c) FROM LONG TERM CAPITAL GAIN FROM SALE OF RESIDENTIAL LAND. NO INCOME FROM SALARY. BUT THE SOFTWARE INSISTS ON PROVIDING DETAILS OF EMPLOYER AND WOULD NOT ALLOW ME TO MOVE TO CALCULATION OF TAX ETC. WITHOUT THIS. ANY ADVICE ON THAT.
There is no such validation of providing employer details mandatorily in ITR-2 if you don’t have any salary income.
There is such validation in the Java tool, it doesn’t allow you to calculate tax until you fill Employer details in the Income from Source section. And we add income details earned outside India then it calculates heavy taxes on the same. Can you check and let us know how to file it?
Dear Manjit,
If you have got the solution then pls let me know as I have the same issue….thanks
Hi Manjit, did you get any solution for this issue on Income from the source? I am also not able to file ITR2 because of the same issue.
FOR AN NRI, ITR 2 ASKS FOR TAXPAYER IDENTIFICATION NuMBER. USA does not give Tax Identification number like PAN in India. But in the USA they give Social Sec Nr. ( SSN ) . However since ITR2 specifically asks for Tax Identification Nr for NRI, can the NRI provide his Indian Passport number as the PP nr is more identified with any person. Pls, advise. Thanks
Taxpayer identification number represents any kind of identification number allotted by foreign tax officials for identifying the taxpayer. So whatever kind of identification number provided to NRI, same should be mentioned under the TIN tab.
In ITR 2 AY 2019-20, details of unlisted shares held are required to be mentioned. Many companies whose shares were issued in IPOs in the past are now not listed, and their whereabouts are not known. How can anyone give details of PAN nos. of such companies in ITR 2? Further, would it not be adequate for the Govt. to call for the information on unlisted shares only where such shares were either purchased during FY 2018-19 and/or were sold during FY 2018-19? Sale of unlisted shares is, in any case, required to be reported under Sch. CG (Capital Gains) on ITR 2. Kindly guide in this matter. Thank you.
You can raise this issue in the grievance portal provided by the department. As of now, the department has mandated such details in ITR-2.
ITR 2 Long term capital gains. I have sold some shares bought after 01 Feb 2018 and some bought before this date. How to show both in capital gains statement. Further, the software is taking as income even when the same is less than RS one lakh
There is no separate column provided in the |ITR form to show LTCG on shares bought before 01/02/2018 or after 01/02/2018, only in case of shares bought before 01/02/2018 additional info of FMV as on 31/01/2018 is required. Further as per new schema changes in ITR 2, Rs 1 lakh exemption in LTCG now reduced from the total income of assesee rather than from Capital gain i.e. 1 lakh exemption now allowed at the time of calculation of tax on LTCG.
Hello Sir,
Please note that the FMV field can’t be left blank. If left blank it gives validation error.
What should be entered in the FMV field for assets that were bought after 1/2/2018 and sold thereafter one year of holding period?
If we enter FMV as on 31/1/2018 then the Gain is computed based on this FMV and actual COA i.e., grandfathering clause is applied which I believe is incorrect.
And if we don’t enter FMV as on 31/1/2018 then it gives validation error.
Please clarify…
If assets purchased after 31st Jan 2018, FMV field be not-applicable
DO NOT MIX UP WITH UNLISTED WITH DELISTED SHARES. UNLISTED SHARES MEANS PRIVATE CO SHARES ALLOTTED ON PVT PLACEMENT BASIS AND IF NOT LISTED THESE ARE CALLED UNLISTED SHARES. DELISTED SHARES ARE SHARES ARE EITHER DELISTED DUE TO NON COMPLIANCE WITH SEBI REGULATIONS OR DELISTED AS THESE CO HAVE BECOME DEFUNCT AND NOT TRADEABLE IN THE BOURSES. SO THESE SHARES DO NOT HAVE A VALUE AND SO NO NEED TO REPORT UNDER UNLISTED SHARES AS THESE HAVE LOST ITS INVESTMENT VALUE.
I am a senior citizen getting EPS-95 pension and having some mutual fund exposure. I am filing ITR-2 in excel format. Since my pension is coming under salary income I have some queries :
1) What should I write in place of employer name? Shall I write my old employer name or EPS95?
2) Since I am getting only pension and no other allowance or deductions, how do I furnish other details in this new 2019-20 format? I am not able to leave blank those things because it is not validating
I will be grateful if anyone could answer my queries.
1) You can enter ex-employer details therein.
2) You need to select the option “whether pensioner” as yes and then need to enter pension amount under “Salary as per 17(1)” column.
Step by step ITR 1 Procedure on salaried person
Get here: https://blog.saginfotech.com/file-itr-1-online
I WANT TO KNOW THAT WHILE FILING ITR 2 IN CASE OF NRI WHAT IS TAXPAYER IDENTIFICATION NUMBER?
Taxpayer Identification Number will be tax identification number allocated by the country in which assessee is resident or of that country in which income of NRI is taxable.
FOR U.S RESIDENTS SOCIAL SECURITY NUMBER IS TAX IDENTIFICATION NUMBER