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 âprepare and submit onlineâ. 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
I am an NRI and I am filling ITR2, lastly one error comes as “In schedule SI, tax computed can not be null, if income is grater than zero.” how to clear the error.
This Error is related to income tax portal
Hello!
Filing a return for a retired private pensioner, while verification recd error – Caught Error Description as null, What does it mean..
Also, while generating JSON issues found-
File is not being saved in path specified by the text message.. I cant find my file so I converted Excel to JSON using online sites.
And, the verification summary shows only Schedule S – with 1 entry, other schedules like CG, OS, HP are not there in the summary in the utility.
Please help me out
Is it mandatory to fill TRP number and TRP name while e-filling ITR-2 form? I have not used any TRP and left the field blank. This is giving error in the verification stage that the ky “IdentificationNoofTRP” not found.
I have a question – in which schedule of ITR2 should we fill details pertaining to income from business trusts like REIT, InvIT, etc? should one split it as dividend, interest income, etc?
Under section 10 of ITR-2 wherein amount of gratuity and Commuted value of pension is inserted, The system says that amount in column 10 should not be more than 20 lacs while I have received 20 lacs as gratuity and 10 lacs as Commuted value of pension
I M ALSO FACING SAME PROBLEM ARE YOU ABLE TO SOLVE THE PROBLEM
In which schedule of itr2 tax paid amount to be shows.
Hi, I have a flat in Bangalore for which I am getting rent but paying rent in Hyderabad. Can we show the difference amount as rent (rent earned-rent paid) as my rental income or do I need to show both of them separately.
Is there any reference from cbdt to the pretty useful point, you have mentioned – “if there is only long term capital gain exempt u/s 10(38) then ITR-1 can be filed”.
I have been searching for this point as it applies to my case.
Yours is the ONLY ARTICLE to have mentioned.
Kindly confirm
Schedule 80D is not visible for me while filing return under ITR 2. How do I claim deduction for the same?
Same here
Same here
You need to add the schedule using add schedule option
While filing ITR2 as a non resident, I am getting a warning that ” you have not filed FA” . As per my knowledge FA is to be filled by resident or not ordinary residents.
I got that warning in the final schedule (Review and Validation), but disregarded it and continued with NEXT. I got Validation confirmed. It is correct that FA is applicable to Residents holding Foreign Assets.
I bought a new car during FY 2000-21 for INR 5,80,000, would I get any income tax rebate? if yes then under which section. Plz, clarify.
In the new portal under which section you file STCG in ITR2. I dont see any relevant section.
Regards,
Ranjit
I want to fill ITR 2 offline with Prefilled (or blank) .json version. (Do not have Excel software) . I installed the Utility. When I try to down load offline ITR 2 form , it is asking me “secure message” and password. From where do I get this “secure message”
Dear Sir,
I have efiled ITR-2 online ( final submission yet to be made). I have shown STCG under Sec-111A Rs.191804/- and LTCG under 112A Rs.4990/-. Schedule Sal shows Rs.585314/- after adjusting Std. Dedn. and loss on Housing Property. Under Schedule other income Intt. income+Dividend comes to Rs.734186/-. As per my calculation Ta on STCG @ 15% = Rs.28711/-. Tax on LTCG is Zero as upto 1 lakh is tax free. After adjusting the deductions the toat lncome amount comes to Rs.1027157/- excluding the STCG. The tax as per my calculation on this comes to Rs.118147/- ( applicable to Sr. Citizen). Now the total tax comes to Rs.118147+28711(tax on STCG)=Rs.146858/-+5874( 4%cess)= Rs.152732. As I have paid excess, I should get refund of Rs.29863/-, But in schedule TI the Income Tax portal shows Rs.182595/-. I think the the STCG income has not been deducted from the total income while calculating tax liability. What I have to do? I have already raised grivances and telephoned the deptt. But to no use. No resolution has been provided to me. Sir, Would you please guide me in this regard, what course of action I should take?
Thanks and regards.
Lalmohan Patnaik
Hello Mr Mohan,
Under which section you fill STCG? I am unable to find any relevant section.
we are terribly annoyed with the new Income tax portal for the following reasons
1. we are unable to file/ upload ITR 2 for our HUF account with the main PAN for HUF account together with verification done with KARTA/ Representative assessee along with his personal PAN. The main E- filing portal for the AY 2021-22 was a total failure and the return was rejected for defects- viz., Representative / Karta pan no is different from HUF account PAN No. In spite of our many requests to the Income-tax department, we received a blank reply and the status remains non-functional of the new portal.
kindly look into the concern raised by us and see if you can suggest a suitable solution for the same
thanking you
S Ramachandran
where do you find the option to fill the STCG in ITR2 while filing the form online ?
kindly help me to upload my HUF ITR-2 in the latest incometax portal for 21-22. I am not able to register authorized representative. On loading I get the error as the representative pan is different from the main pan of the huf. Please let me knwo if the problem can be resolved
Thanks
Ramachandran
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 â DTAA Dividend -System calculated value at 3aii] of Schedule OSâ
Also, another problem I am facing is that in Schedule TTI, clause 19: Do you at any time during the prev yearâĤ.! I am selecting the checkbox âNoâ but in summary, the checkbox get automatically change to âYesâ. 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 â 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 {âı 22,000.} against which TDS of âı 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.
Sorry for the inconvenience. Further to my previous mail, the SIP is from 1.2.2016 and not 1.2.2014, for 5 years ending in FY 2020-21. How to enter the details in the 112A table. Should I enter 60 rows?
I am a senior citizen & file ITR2 every year. My STCG is 5,61,660 & other income is 3,277. LTCG is 41,110. I am in 5% or 10% tax bracket?
Please refer section 112 or 112A of Income Tax Act
Madame your other income is treated in a normal way. If your other income is less than 3 lac no tax. If above upto 5 lacs you pay 5% then 20%.so for excess 0.277 you pay 5 %+ cess.
Stcg is fully taxable at 15% flat. Ltcg first 1 lac is exempted. Rest 20 %
Stcg is fully taxable at 15% flat. Ltcg first 1 lac is exempted. Rest 20 %
Dear Pradeep Sir,
When is ITR2 online coming out for AY 2021-22. I live abroad, and I need to file India Income Tax return online. Thank you for your kind help.
Hi, I am NRI and typically file ITR-2, but this time got delayed in filing AY20-21. Is there a way for me to file that now? I do not have any tax due, but i am expected to get a refund.
You can file it late as long as you were not having taxable income.
However, refund might come a bit late.
Sir,
I want to know that I am a housewife doing purchase/sale of equity shares through my online trading act with HDFC BANK, I received P & L Act statement FYR 19-20 showing LONG TERMS LOSS, SHORT TERM LOSS and SPECULATIVE LOSS and DIVIDEND I have computed interest income from BANK sav Act, income from FD ACT and Post office deposits.
I have no income from any other source.
ITR-3 filed last FYR 18-19. I do not have any taxable income this FYR 20-21. Do I need to file IT-3 or ITR-2
INCOME
I am having income from salary and filing ITR-2 to carry forward current year losses on house property. My income chargeable under the head salaries is 38L and the loss from house property is 5.5L. However in Tab AMT Tax Payable under section 115JC is coming zero and therefore Tax Payable on Total Income is Coming (Part B -TTI) is also coming zero. Please help
Dear Sir – Thanks for uploading such a detailed post to help us understand and file ITR correctly. I have a few queries:
a) I am an NRI (based out of UAE with zero % income tax) for the last 3 years and have filed ITR-1 last year because of lack of knowledge. I understand that I should have filed ITR -2 instead. I do not have any Indian income apart from a small amount of interest earned on Saving Accounts. There is a flat under my name in which my parents live. The question is – Do I need to file any corrected ITR for 2018-19 based on ITR -2?
b) The other query is – Is it MANDATORY for an NRI to disclose salary earned in UAE in the EI Tab? I read somewhere earlier that for an NRI it is not mandatory to disclose the overseas income. However, all the income earned in India must be disclosed. Kindly confirm.
Thanks for your help.
While filing ITR-2 to show LTCG arising from the sale of shares- schedule SI got auto-populated with tax payable over and above 1 lakh. But the same is not reflected in Part B-TI-TTI of the excel utility (latest version), which is supposed to auto-populate from schedule SI column ii. I am also not able to enter it manually. Is this a bug with the utility? What do I do?
I am also getting the same error… Were you able to get a solution for this?
Having a problem with adding rows to ITR2 schedule FA section A3.
I am able to enter 7 rows in the list. After that I can also calculate tax for the ITR2 properly. But if I add one more row and then try doing “Calculate tax” on the ITR2, it gives an alert (error) saying “Enter all mandatory fields in schedule FA”. Just before the error message, the specific section (A3) of the schedule FA where the problem lies is shown.
I have tried reentering the 8th row many times – all with same result. If I delete the 8th row then everything works fine.
Has anyone seen this problem? Tried contacting income tax help desk – got disconnected.
Thanks for any help.
While finalizing my return at last when a summary is generated after clicking generate XML, there is no schedule of CG and OS in that summary in fact it is there in the tax calculation sheet?
What to do now?
In schedule FA, it is not specified which table should be used to declare foreign stock? Screenshots are all blank, perhaps a filled screenshots with dummy data will help more.
My ex-employer has NOT paid my dues but has shown them as paid in my Form 26-AS. This has increased my taxable income. I have not been paid the money but I have to pay tax on that from my pocket. Is there any solution to this problem?
I am a senior citizen. I have one Equity MF redeemed in 2019-20 with LTCG – 25000 (Loss). Other incomes are interests in bank s/b accounts, pension, dividends on shares. Should I file
ITR -1 or ITR-2? Can I file it online?
If you file ITR-2, you can carry over the LTCG/ loss, so that it can set off in future years LTCG ( up to 9 years). But if you do not expect such an LTCG in the coming years, ITR-1 will do especially comparing the cumbersome procedure for ITR-2.
Please check the provisions regarding the set off and carry forward of losses.
ITR 1
I am trying to file ITR 2, AY 2020-21. When uploading .xml file, getting message “Invalid XML. Please generate XML again using the latest utility.” Although I am preparing .xml using the latest utility available on the income tax website. Please advise what to do??
Please use the latest utility to upload the return
Please ensure the Java enabled, while opening the utility
ITR-2 TDS Tab TDS 2 section: “Head of Income” or column 12 is blank but not editable (blue in color). If I calculate Tax, it says “Head of Income” is mandatory. If I try to select from the dropdown menu, it says the worksheet is protected.
What to do?
Please contact to portal regarding this.
In column 12, right side of the first row there is a drop-down arrow, on clicking it you find four heads, move the cursor to the suitable head, it becomes blue, click on it, it will be selected and appears under column12.
Hi. I am facing the same issue – TDS 2 section: “Head of Income” or column 12 is blank but not editable (the field is greyed out). If I calculate Tax, it says “Head of Income” is mandatory. Did you get an update from the IT portal?
Please contact to department
Please give the email id of the department, assigned to look into the technical issues. Issues posted to “Feedback” of the IT department go to WebMaster only.
Delete all the entries in a row. Re-enter the data. The grey cells turn green. Select applicable text. The error message will not appear. This procedure was given by IT Helpdesk. My problem is solved.
Did you get any workaround? Am facing the same issue
“Delete all the entries in a row in the TDS 2 table. Re-enter the data. The grey cells in Col 11 & Col12 turn green. Select applicable text in Col 12; enter the figure in Col 11. Then error message will not appear on tapping the âCalculate Taxâ button in sheet, PARTB â TI â TTIâ. This procedure was given by the IT Helpdesk. My problem is solved.”
Could you tell me what is the TDS2 – Column 12 – “Gross Amount” and 13″Head Of Income” referring to?
The excel utility ITR2 PR4 (4-11-2020) asks for filling “Head of Income” (Col 12) in Schedule TDS 2 while calculating tax (Calculate Tax), but the utility does not allow to enter the details (the cell is of Grey color)
“Delete all the entries in a row. Re-enter the data. The grey cells turn green. Select applicable text in Col 12; enter the figure in Col 11. The error message will not appear. This procedure was given by the IT Helpdesk. My problem is solved.”
In ITR-2, under Capital Gains, we have to give a break-up of Gain or loss for different periods (I think Quarter). Will you please elaborate on this point. I really do not understand. What is the meaning of these columns? Further, where can we report the losses for set-off, particularly when we are showing scrip wise.
Thanking you.
I was trying to file my ITR for AY19-20 through uploading the ITR-2 .XML file. But on attempting to submit the chosen .XML file it is giving an error message saying “Due date for filing this ITR under selected return filing section is over”.
Kindly advise on this error.
The due date for filing ITR-2 for AY 2019-20 is 30th November 2020 under section 139(4).
In ITR Form 2 Excel Sheet format, every time I press Calculate Tax for determining self-assessment tax, I am directed to select an option from the drop-down in Sheet 80D, which I have already done.
Please help.
Please contact to portal
I have not even been able to locate Sheet 80D. Can you pl.guide me? It doesn’t appear to be a part of ITR 2.
There is separate schedule for Section 80D in ITR-2
I am asking about locating Sheet 80D, not section 80D. I have to exercise my option through it. Without this income tax is not calculated
Dr. Satpathy can you tell me how to locate Sheet 80D in ITR 2? Shall be thankful for the guidance
Go to the “Home” page of the ITR 2 excel utility.
Go to Sl. No. 11 in the table. Check if the character appearing in the 5th and 6th columns is “Y” or “N”. If it is “N”, change to “Y”. Click on the “Apply” and “Save” buttons given adjacent to the table at the right top corner. Sheet 80D will be visible at the bottom of the worksheet.
Filling the cells (by selecting one of the options) at serial no. 1 and 2 of Section 80D in ITR 2 PR3 excel utility calculated tax.
While computing Tax why is it prompting to enter details of the transactions made for 80C from 01.04.2020 to 31.07.2020 & it is re-directing me to 80D schedule.
In the current AY Return, it is mandatory to provide the details of investment made for 80C from 01.04.2020 to 31.07.2020
I have one more question. I came to USA by October and submitted the US tax filing for October to December. So should I have to show the US salary detail for India ITR from October-2019 to March-2020? or should it be January-2020 to March-2020, since I already submitted tax filing in the US for October to December 2019?