Individuals and/or HUF receiving earnings or income from the sources as mentioned below can file ITR 2 form: In general, the individual and/or HUF (Hindu Undivided Family) is eligible for filing ITR 2 form if they do not have any income or earnings under the header “Profits or Gains of Business or Profession” and cannot file ITR 1 form. So, let us check out some more facts about the ITR 2 form. The ITR 2 form applies to taxpayers who cannot file ITR 1 form and don’t have any source of income from business or profession. One such income tax return form is the ITR 2 form. This ensures easy compliance and prevents tax evasion.Īccordingly, the Income Tax Department provides different income tax return forms to cater to every category of taxpayer. To ensure easy collection of taxes and to ensure that every earning individual is covered under the ambit of taxation, the Income Tax Department has categorised and grouped taxpayers based on their income or earnings, income source, and other distinct factors.

Major changes made in ITR 2 form for AY 2019-20.

Itr download by pan number