India Individual/HUF Income Tax Return (ITR-2, Assessment Year 2026-27)

Fields

• filerStatus enum required

  ITR-2 is used by individuals and Hindu Undivided Families (HUFs) with no income from business or profession — those filers use ITR-3/ITR-4 instead.

  enum: individual | huf
• residentialStatus enum required

  Unlike ITR-1/ITR-4 (restricted to ordinarily-resident individuals), ITR-2 is also used by a Resident but Not Ordinarily Resident (RNOR) or Non-Resident filer.

  enum: resident | resident_not_ordinarily_resident | non_resident
• panNumber string required

  The filer's 10-character alphanumeric PAN, e.g. ABCDE1234F.

  patternclassification: pii
• firstName string required

  Full name of the HUF where filerStatus is huf.

  classification: pii
• middleName string optional

  Middle name

  classification: pii
• lastName string optional

  Not applicable when filerStatus is huf.

  classification: pii
• dateOfBirthOrFormation date required

  Date of birth (individual) / formation (HUF)

  classification: pii
• aadhaarNumber string optional

  Applicable to an individual filer only; required unless aadhaarEnrolmentId is supplied instead.

  patternclassification: pii
• aadhaarEnrolmentId string optional

  Only used when an Aadhaar Number has not yet been allotted.

  patternclassification: pii
• primaryEmail string required

  Primary email address

  classification: pii
• secondaryEmail string optional

  Secondary email address

  classification: pii
• primaryMobileNumber string required

  Primary mobile number

  classification: pii
• secondaryMobileNumber string optional

  Secondary mobile number

  classification: pii
• primaryAddressFlatDoorBlock string required

  Primary address — Flat/Door/Block No.

  classification: pii
• primaryAddressPremisesName string optional

  Primary address — Name of Premises/Building/Village

  classification: pii
• primaryAddressRoadStreet string required

  Primary address — Road/Street/Post Office

  classification: pii
• primaryAddressAreaLocality string optional

  Primary address — Area/Locality

  classification: pii
• primaryAddressTownCityDistrict string required

  Primary address — Town/City/District

  classification: pii
• primaryAddressState string required

  State/UT for an Indian address (e.g. Maharashtra, Delhi).

  classification: pii
• primaryAddressCountry string required

  Primary address — Country/Region

  classification: pii
• primaryAddressPinCode string optional

  6-digit Indian PIN code; used when the primary address is in India.

  patternclassification: pii
• primaryAddressZipCode string optional

  Used when the primary address is outside India instead of an Indian PIN code.

  classification: pii
• secondaryAddressSameAsPrimary boolean required

  Is the secondary address the same as the primary address?

• secondaryAddressFlatDoorBlock string optional

  Secondary address — Flat/Door/Block No.

  classification: pii
• secondaryAddressTownCityDistrict string optional

  Secondary address — Town/City/District

  classification: pii
• secondaryAddressState string optional

  Secondary address — State

  classification: pii
• secondaryAddressCountry string optional

  Secondary address — Country/Region

  classification: pii
• secondaryAddressPinCode string optional

  Secondary address — PIN code

  patternclassification: pii
• totalPeriodOfStayInIndiaCurrentYear integer optional

  Used together with the 4-preceding-year figure to determine residential status for a citizen of India or Person of Indian Origin; relevant only when residentialStatus is not resident.

  range: 0–366
• totalPeriodOfStayInIndiaPreceding4Years integer optional

  Total period of stay in India during the 4 preceding years (in days)

  range: 0–∞
• optsOutOfNewTaxRegime115BAC6 boolean required

  Default is No (i.e. the new concessional regime applies) unless the filer explicitly opts out to be taxed under the old regime.

• filingUnderSeventhProvisoOnly boolean required

  Filing under the seventh proviso to section 139(1) though otherwise not required to file a return?

• depositsExceedOneCroreInCurrentAccounts boolean optional

  Deposited more than Rs. 1 crore (aggregate) in one or more current accounts during the year?

• foreignTravelExpenditureExceedsTwoLakh boolean optional

  Incurred more than Rs. 2 lakh (aggregate) on foreign travel for self or another person during the year?

• electricityExpenditureExceedsOneLakh boolean optional

  Incurred more than Rs. 1 lakh (aggregate) on electricity consumption during the year?

• meetsOtherSeventhProvisoConditions boolean optional

  Required to file a return under any other condition prescribed under clause (iv) of the seventh proviso?

• filedUnderSection enum required

  Return filed under section

  enum: 139_1_on_or_before_due_date | 139_4_belated | 139_5_revised | 119_2_b_after_condonation_of_delay | 139_8a_updated_return
• isRevisedOrDefectiveReturn boolean required

  Is this a revised return, or filed in response to a defective-return notice?

• originalReturnReceiptNumber string optional

  Receipt number of the original return

• originalReturnFilingDate date optional

  Date of filing of the original return

• filedByRepresentativeAssessee boolean required

  Is this return being filed by a representative assessee?

• representativeName string optional

  Name of the representative assessee

  classification: pii
• representativeEmail string optional

  Email of the representative assessee

  classification: pii
• representativeContactNumber string optional

  Contact number of the representative assessee

  classification: pii
• isDirectorInCompany boolean required

  A director-in-company disclosure is not present on ITR-1/ITR-4; a 'Yes' here (or heldUnlistedEquitySharesDuringYear, or isPartnerInFirm) is one of the conditions that requires ITR-2 instead of ITR-1.

• isPartnerInFirm boolean required

  Were you a Partner in a Firm at any time during the previous year?

• heldUnlistedEquitySharesDuringYear boolean required

  Did you hold unlisted equity shares at any time during the previous year?

• governedByPortugueseCivilCode boolean required

  Applies to certain residents of Goa, Dadra & Nagar Haveli, and Daman & Diu; a 'Yes' requires Schedule 5A income-apportionment-between-spouses detail, which is out of scope for this document (see VERIFICATION.md).

• hasSalaryOrPensionIncome boolean required

  Do you have income from salary or pension to report?

• employerName string optional

  The primary employer; ITR-2 permits reporting more than one employer's salary in a repeated block, but this document models a single/primary employer as an aggregate — see VERIFICATION.md.

  classification: pii
• salaryAsPerSection17_1 number optional

  Salary as per section 17(1)

• valueOfPerquisitesSection17_2 number optional

  Value of perquisites as per section 17(2)

• profitInLieuOfSalarySection17_3 number optional

  Profit in lieu of salary as per section 17(3)

• incomeFromRetirementBenefitAccountNotifiedCountry number optional

  Relief under section 89A for a specified retirement account maintained in a notified country (e.g. USA, UK, Canada).

• numberOfHouseProperties integer required

  ITR-2 permits more than the two-property cap that restricts ITR-1/ITR-4; this document models up to 2 properties in detail plus an aggregate figure for any additional properties — see VERIFICATION.md.

  range: 0–∞
• property1Type enum optional

  House property 1 — type

  enum: self_occupied | let_out | deemed_let_out
• property1GrossRentReceived number optional

  House property 1 — gross rent received/receivable/lettable value

• property1TaxPaidToLocalAuthorities number optional

  House property 1 — taxes paid to local authorities

• property1InterestOnBorrowedCapital number optional

  House property 1 — interest payable on borrowed capital (section 24(b))

• property2Type enum optional

  House property 2 — type

  enum: self_occupied | let_out | deemed_let_out
• property2GrossRentReceived number optional

  House property 2 — gross rent received/receivable/lettable value

• property2TaxPaidToLocalAuthorities number optional

  House property 2 — taxes paid to local authorities

• property2InterestOnBorrowedCapital number optional

  House property 2 — interest payable on borrowed capital (section 24(b))

• additionalHousePropertiesAggregateIncome number optional

  ITR-2's own House Property schedule repeats the same per-property block (address, co-owner/tenant detail, section 24(b) loan schedule) for every additional property with no fixed cap; a third-and-beyond per-property breakdown is out of scope for this document, see VERIFICATION.md.

• interestFromSavingsBankAccount number optional

  Interest from savings bank account

• interestFromDeposits number optional

  Interest from deposits (bank/post office/cooperative society)

• incomeFromFamilyPension number optional

  Income from family pension

• dividendIncome number optional

  Dividend income

• rentalIncomeFromMachineryPlantBuildings number optional

  Not present on ITR-1/ITR-4's Other Sources schedule.

• incomeUnderSection56_2_x number optional

  Income chargeable under section 56(2)(x) (property/sums received without or for inadequate consideration)

• winningsFromLotteriesEtc number optional

  Winnings from lotteries, crossword puzzles, races, card games, etc. (section 115BB)

• winningsFromOnlineGames number optional

  Income by way of winnings from online games (section 115BBJ)

• otherIncomeSourceDescription string optional

  Other income (source description, if 'Any Other' selected)

• otherIncomeSourceAmount number optional

  Populated only when a corresponding other-income description is supplied.

• hasCapitalGains boolean required

  Capital gains reporting (other than the narrow section 112A allowance ITR-1 itself exposes) is one of the core reasons a filer needs ITR-2 instead of ITR-1/ITR-4.

• stcgOnImmovableProperty number optional

  Short-term capital gains on sale of land or building (net)

• stcgOnListedEquitySTT number optional

  Short-term capital gains on listed equity shares / equity-oriented mutual fund units, STT paid (section 111A) (net)

• stcgOnOtherAssets number optional

  Covers item A5 of Schedule CG (e.g. debt mutual funds, unlisted shares, movable property); the schedule's own asset-by-asset consideration/cost breakdown is out of scope, see VERIFICATION.md.

• totalShortTermCapitalGains number optional

  Total short-term capital gains

• ltcgOnImmovableProperty number optional

  Long-term capital gains on sale of land or building (net)

• ltcg112AListedEquity number optional

  Section 112A allows an annual exemption of Rs. 1.25 lakh on such gains; this field is the taxable amount after that exemption. ITR-1/ITR-4 expose only this same narrow section 112A allowance as their sole capital-gains input line; ITR-2 additionally supports all other capital-asset categories below.

• ltcgOnOtherAssetsWithIndexation number optional

  Covers unlisted shares, debentures, and other long-term capital assets not eligible for the without-indexation 12.5% regime; the schedule's own per-asset consideration/cost breakdown is out of scope, see VERIFICATION.md.

• totalLongTermCapitalGains number optional

  Total long-term capital gains

• capitalGainsDeductionSection54Series number optional

  Aggregate reinvestment-linked capital-gains exemption claimed; the schedule's own per-section, per-asset claim detail (new asset acquired, deposit into the Capital Gains Accounts Scheme, etc.) is out of scope, see VERIFICATION.md.

• incomeFromVirtualDigitalAssets number optional

  Crypto-assets/NFTs and similar virtual digital assets, taxed at a flat 30% rate under section 115BBH; reported on its own Schedule VDA, distinct from Schedule CG. The schedule's own per-transaction (acquisition date/transfer date/cost) breakdown is out of scope, see VERIFICATION.md.

• totalCapitalGains number optional

  Total capital gains

• hasForeignAssetsOrIncome boolean optional

  Schedule FA is not applicable to a Non-Resident filer as per residential status, so this question is only asked (and required) for resident/RNOR filers. Foreign-asset/foreign-income reporting is one of the core reasons a filer needs ITR-2 instead of ITR-1/ITR-4.

• foreignDepositoryAccountsAggregateValue number optional

  Schedule FA table A1; the schedule's own per-account (country, institution, account number, peak balance, interest) breakdown is out of scope, see VERIFICATION.md.

• foreignEquityAndDebtInterestAggregateValue number optional

  Schedule FA tables covering foreign equity and debt interest holdings; per-entity breakdown is out of scope, see VERIFICATION.md.

• foreignSourceIncomeAggregateAmount number optional

  Aggregate income from any source outside India

• totalTaxReliefClaimedForeignTax number optional

  Schedule TR; the schedule's own per-country breakdown is out of scope, see VERIFICATION.md.

• totalIncomeExceedsOneCrore boolean required

  Gates Schedule AL, which is applicable only where total income exceeds Rs. 1 crore.

• immovableAssetsAggregateCost number optional

  Schedule AL; the schedule's own per-asset (description, address) breakdown is out of scope, see VERIFICATION.md.

• deduction80C number optional

  Deduction u/s 80C (life insurance premium, PF, ELSS, etc.)

• deduction80CCC number optional

  Deduction u/s 80CCC (payment in respect of Pension Fund)

• deduction80CCD1 number optional

  Deduction u/s 80CCD(1) (contribution to Central Government pension scheme)

• deduction80CCD1B number optional

  Deduction u/s 80CCD(1B) (additional NPS contribution)

• deduction80CCD2 number optional

  Deduction u/s 80CCD(2) (employer's contribution to pension scheme)

• deduction80D_healthInsurancePremium number optional

  Deduction u/s 80D — health insurance premium

• deduction80D_medicalExpenditure number optional

  Deduction u/s 80D — medical expenditure

• deduction80D_preventiveHealthCheckup number optional

  Deduction u/s 80D — preventive health check-up

• deduction80DD number optional

  Deduction u/s 80DD (maintenance/medical treatment of a dependent with disability)

• deduction80DDB number optional

  Deduction u/s 80DDB (medical treatment of specified disease)

• deduction80E number optional

  Deduction u/s 80E (interest on education loan)

• deduction80EEA number optional

  Deduction u/s 80EEA (interest on loan for certain house property)

• deduction80EEB number optional

  Deduction u/s 80EEB (interest on electric-vehicle loan)

• deduction80G number optional

  Aggregate donation-deduction amount; the schedule's own donee-by-donee breakdown is out of scope, see VERIFICATION.md.

• deduction80GG number optional

  Claiming this deduction requires submitting Form 10BA.

• deduction80GGA number optional

  Deduction u/s 80GGA (certain donations for scientific research or rural development)

• deduction80GGC number optional

  Deduction u/s 80GGC (donation to a political party)

• deduction80TTA number optional

  Deduction u/s 80TTA (interest on savings bank account, non-senior-citizen)

• deduction80TTB number optional

  Deduction u/s 80TTB (interest on deposits, resident senior citizen)

• deduction80U number optional

  Deduction u/s 80U (filer is a person with disability)

• deduction80QQB number optional

  Allowed only if Form 10CCD is filed and the return is filed within the due date; not present on ITR-1 (present on ITR-4 SUGAM as well).

• deduction80RRB number optional

  Allowed only if Form 10CCE is filed and the return is filed within the due date; not present on ITR-1 (present on ITR-4 SUGAM as well).

• deduction80CCH number optional

  Deduction u/s 80CCH (contribution to the Agnipath scheme)

• totalTDSOnSalary number optional

  Aggregate TDS on salary across all employers during the year; the schedule's own employer-by-employer breakdown is out of scope, see VERIFICATION.md. Pre-filled from Form 26AS/AIS on the e-filing portal, and reviewed rather than manually entered.

• totalTDSOnOtherIncome number optional

  Aggregate TDS reported on Form 16A/Form 16B/16C/16E; the schedule's own deductor-by-deductor breakdown is out of scope, see VERIFICATION.md.

• totalTCS number optional

  The schedule's own collector-by-collector breakdown is out of scope, see VERIFICATION.md.

• totalAdvanceTaxPaid number optional

  Challan-by-challan detail (BSR code, deposit date, challan serial number) is out of scope, see VERIFICATION.md.

• totalSelfAssessmentTaxPaid number optional

  Total self-assessment tax paid

• hasIndianBankAccount boolean required

  Non-residents claiming a refund with no bank account in India may answer No.

• bankAccountIFSCCode string optional

  IFSC code of the bank account for refund

• bankAccountNumber string optional

  Must be 9 digits or more, as per the bank's core banking system.

  classification: pii
• bankAccountType enum optional

  Bank account type

  enum: savings | current
• bankAccountSelectedForRefund boolean optional

  Select this account for refund credit

• verificationFullName string required

  Full name (in block letters) of the person verifying the return

  classification: pii
• verificationCapacity string required

  E.g. self, karta (for an HUF), representative assessee.

• verificationPlace string required

  Place of verification

• verificationDate date required

  Date of verification