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.
1. Can I adjust short term capital loss in share transaction with short term capital gains from liquid MF? If so, in which schedule of ITR2 it could be shown?
2. Is dividend from liquid MF taxable?
I am a resident- Indian. I am having income from Salary and capital gain from equity and other sources like FD intt. I filled up ITR 2 all scheduled except HP and AMTC, PTI, FSI, TR-FA, SCH5a, AL. After completion of all, calculate tax button is pressed and no tax liability had come and whatever advances tax had been paid, it’s came as refund as total taxable income ( above 6 L) shown as deemed income under 115JC in PartB-TI-TTI schedule. How it’s happening? It is showing in AMT scheduled automatically.
Yes, the total income automatically gets posted in SCH. AMT. There is no issue in that since no liability will be calculated as long as AMT does not apply.
After generating XML file for ITR2 and further after saving that, when I upload the XML file and submit then one message is coming ” No file is selected” and on top another one message is showing that is “The XML Schema is invalid. Please upload the XML in the correct Schema. At Line Number 303: Invalid content was found starting with element ‘ITRForm:DeductionUs54F’. One of ‘(http:/incometaxindiaefilling.gov.in/master”. ExemptionOrDednUs54)” is expected. This message is showing. So I couldn’t submit the return. Please give useful tips so that I can submit the return. I am having CG loss in both.
Thank you, Sir
if you are filing the return through genius software, then please make sure that your software is updated.
I filled all details in excel format in itr2. Validate all required sheets and calculate tax using calculate tax button. Then generate XML button is pressed. Then a summary of sheets is appearing on the screen and save XML button is visible on the screen. After pressing save XML button file is saved as XML format. Then I am selecting the XML file to browse and submit the same. This time the above-said message is coming. Please guide me how I cam submit the itr2 return.
Thank you
Same thing happening with me. But how can tax liability be zero?
Sir, I am filing ITR2, my STCG for FY 8200( PROFIT= 20000, LOSS- 11800). During filing, we need to submit the quarterly STCG details (under table F(1) of CG schedule).
I made a profit of 20000 in 1st 3 quarters and loss of 11800 in quarter4 so STCG for FY is 8200 only. But table F(1) is not accepting negative values so my profit becomes 20000 for FY. Please suggest me to fill the form
Thank you, sir,
You will have to show the net figures in table F(1) after adjusting the losses.
I read on the internet that if capital gains covered by Sec 10(38) are only there then we can submit in ‘others’ tab in other sources of income.
I have some capital gains from the redemption of equity mutual funds, capital gain from one fixed maturity plan and some capital gain from a liquid fund. Stt was charged on all but the fmp at the time of redemption or maturity.
Can the return be filed in itr1
If you have income under the head Capital Gain, you can’t file ITR 1
Offline form is fine. What about Genius software filing procedure step by step would be advisable. Especially Equity oriented units LTCG is bit tough while filling in Genius software. It asks scrip wise details where as IT dept states it is not required scrip wise. Kindly look into it.
Kindly update the software. Now both the options have been provided in Securities LTCG i.e. scrip wise and without scrip wise.
Which ITR I need to file? I am working in a PSU also I have 4k profit in positional trading of equity shares.
It depends whether you show your share trading as capital gain or business. In the first case, ITR-2 will be applicable while in latter case, ITR-3/4.
Its a capital gain so ITR 2 it is…thanks a lot for your time!
welcome