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.
Dear Sir,
While submitting ITR 2, I am getting an Error message: In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income (i ii iii iv v) is not equal to [1a – DTAA Dividend -System calculated value at 3aii] of Schedule OS”
Also, another problem I am facing is that in Schedule TTI, clause 19: Do you at any time during the prev year….! I am selecting the checkbox ‘No’ but in summary, the checkbox get automatically change to “Yes”. Can you please help me with what could be the problem?
The ironic part is that the online utility indicates no error on validation. However, this error pops up while verification.
Interesting. I am facing the same problem. Though I have tried to correct the error in the Dividend section. Don’t understand why it refers to 3aii, which just relates to if you are trying any deduction/exemption of interest (on loan you might have taken to generate dividend income). The same goes with yr last part. Hope they rectify if there is an error.
I am also facing the same issue “While submitting ITR 2, I am getting an Error message: In Schedule OS, Sl. No. 10 the quarterly break up of Dividend Income (i ii iii iv v) is not equal to [1a – DTAA Dividend -System calculated value at 3aii] of Schedule OS” Couldn’t understand the actual issue, tried more than 5 hrs for this.
Could you fix the above issue? If yes, can you share the solution?
The same problem in Sch TTI Sr.19 I select NO but the preview shows YES despite my repeated editing efforts.
Also, Resident Individual YES also shows in Preview Resident HUF YES tick.
Taxpayers can’t verify when such FALSE information is automatically shown by the new utility. Therefore unable to verify and submit ITR.
On Twitter, the dept asks to email issues to orm@cpc.incometax.gov.in but nobody replies to the emails.
Anyone has a solution for the above glitches? Complete silence from FinMin and IT Dept. Stress and harassment to taxpayers who are ready and trying to file ITR for AY21-22. When will this portal become glitch-free?
Totally agree. I have filled my ITR, but unable to verify it yet since the month beginning. For me, apart from inputted fields going missing, in spite of entering multiple times, the issue I face is this.
First it says no validation errors, proceed to everification. And when I do that it says one error found and the error is schedule VIA. It says the total does not match with 2u. This particular schedule takes time to load, becomes unresponsive for a brief time etc. There is only one field where I hv inputted the figure (for 80 C). The total deduction is auto populated and the same amount is appearing in total. I dont know where the difference is as appearing in the message. Multiple grievance raised and no reply. Because the figures goes missing, each time I go through every schedule and proceed. Lots of time wasted and still not yet completed. Really frustrating.
Rather than splitting the Dividend income across the 4 quarter ( 5 boxes), enter entire amount in first box/qtr. There is a bug in the system, hence it is considering only first box.
It worked successfully for me on 31st July, 2022.
Hi Ashok, Were you able to fix this issue? I am really stuck up here.
RE : LTCG from sale of equity share etc.
The ITR 2 Form given in your blog In Sce CG B4 gives details of deduction of Rs 1,50.000. When I tried on line filing of ITR 2 I found that the Form given by the IT Dept is defective. Column B4 does not have any provision to show the above deduction. Whereas space for deduction under sec 54 F which are not relevant, have been given. I am wondering how to file this online.
I am getting validation error:
In Part, BTI Deemed income under section 115JC is not equal to Sl. No. 3 of Schedule AMT
2. Tax payable on deemed income u/s 115JC in PART B TTI is not equal to the tax ascertained at Schedule AMT
In PArt B TTI the srl no. 19 is getting auto-selected as yes., Whereas there are no accounts/ assets etc outside India
“Please contact to the department”
Ma’am, has this problem been resolved?
I am facing the exact issues.
1) Rounding of numbers is different in different schedules
Schedule 112A does the rounding of total LTCG one rupee below
Schedule CG does the rounding of total LTCF one rupee above
This one rupee difference is causing the entire return to fail in the end.
2) Some bank accounts are still not getting verified and there is no reason. If a bank account is not validated, the return cannot be filed. If we delete the bank account, then the return filed is not as per compliance laws
3) Accrual of Dividend per quarter is an issue
4) Accrual of LTCG per quarter is an issue due to rounding of income at various places
5) Unwanted schedules are getting added in the Online return
6) The foreign assets radio button is defaulting to Yes which is totally wrong
7) Atleast two times I found that the tax free LTCG below 1 lakh was not getting deducted from total taxable income.
Huge huge mountain size problems in Online ITR2. Problems were reported to ITD but no resolution coming. No excel utility being released. Maximum returns will be faulty this year.
Sir,
Now new income-tax portal has launched so please guide as per new portal also.
As you know older one is stopped working.
Thanks and regards
Resident, around 3L annual income, for AY2021-22, in ITR-1, where to book the income received via SWP of MF {₹ 22,000.} against which TDS of ₹ 1700 paid u/s 194K? Can this be included under “Income from other sources” where income from bank and other deposits are shown? With allowed deductions, this TDS may qualify for refund requests.
Thank you.
Yes, you can show it under the Head Other Sources.
Sir,
.At the time of validating the IT returns the name of the person signing is greyed out.There is no option to fill it when it is mentioned self. Kindly guide me in this regard.
Thank you.