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.
ITR 2 : 22C(2) – TDS3. Details of Tax Deducted at Source (TDS) on Income [As per Form 16B/16C issued by Dedicator
I have purchased a flat which is above 50L. Seller asked to pay me 1% TDS 26QB and provided 16 B which I did. Now in this ITR-2, 22C(2)
1. what shall I fill. (Self or other person)
2. Column 9 will be the TDS value?
3. Column 11 Gross amount will be value for witch TDS was paid?
4. Column 12 Head of Income will be (Income from house prop or income from Cap. Gains or income for other source or Exempt income??
Please note that this schedule is required to be filled by the person claiming TDS i.e. the seller. So being a buyer, you do not need to fill any of these details.
Sir,
I’m a salaried person and have received small commission/brokerage of Rs 8000 in fy 18-19. Which form should I use and where should I put this figure.
Thanks & Regards
It depends whether you treat your commission income as a business or as income from other sources. In the first case, ITR-3 will be applicable while in later case ITR-1.
I want to club House property income of my spouse in my returns. It is clear how to add this in schedule SPI of ITR 2. But in schedule HP, how do I include clubbed income?
Show the income in relevant head i.e. house property along with disclosure in schedule SPI.
Thank you for the response. I added a row in schedule SPI and selected head of income as House Property. My confusion is about how to include this income in schedule HP. Should it be added in item 1a “Gross rent received or receivable or let able” in HP?
For FY 2018-19, I sold a property that was jointly owned by my father. If I sold the property at Rs. 50L and had purchased at Rs. 46L, should I put “Full value of the consideration received” as Rs. 25L and “Cost of acquisition” as 23L for each of us, assuming we have 50% share each; or, should it be 50L and 46L for these 2 fields for both of us?
Please suggest.
Individual share has to be entered in the relevant fields i.e. 50-50% each in both ITRs.
Thank you! In that case, what should be entered for “Value of the property as per stamp valuation authority” – will it be the full value of the property or 50%? Asking this because the “Full value of consideration adopted as per Section 50C for the purpose of Capital Gains” has to take the higher of “Value of the property as per stamp valuation authority” and “Full value of the consideration received”, as I know it.
Thanks in advance! I am struggling to get an answer to this query.
Again as per our understanding, 50% value should be in filled in “value of the property as per stamp valuation authority”
In this scenario of selling joint property, can you please advise on what is the purchase amount for the buyer that should be provided in Sec.B.1.f (Schedule CG). Here, it asks us to provide buyer details (name, address, PAN, Aadhaar) and buyer purchase amount and percentage share. In this example, should we provide the buyer purchase amount as 25L or 50L? Note: In Form 26AS of each of the sellers, the property value sold is mentioned as 50L.
PLEASE SPECIFY THE QUERY
I have submitted form ITR 2 for my salary income and capital gain income from the sale of flat but in ITR V e verification copy capital gains details are not appearing, what may be the reason?
It might be possible that your overall capital gain income is a negative i.e. loss. You are advised to check your return form schedule CG to verify the same.
Thanks for the prompt reply. There is positive capital gain income & no negative capital gain income. when the capital gain computation is not appearing in ITRV, does it mean that my ITR2 is not properly filed.please advise me how to view schedule CG form? Thanks.