ITR 2 form is divided into different sections as below:

1) Part A of ITR 2: General Information containing personal data

2) Filing Status: Reason for filing such as filing before due date (Section 139(1)), delayed filing Section 139 (4), filing in response to IT department notice, revised return filing, etc. 

3) ITR 2 Form Schedule S: Details of your income received as salary

4) ITR 2 Form Schedule HP: Details of your income received from one or more house property (taxpayer also needs indicate ownership of the property)

5) ITR 2 Form Schedule CG: Detailed computation of your income from capital gains (from sale/transfer of various types of capital assets, including long-term and short-term capital gains)

6) ITR 2 Form Schedule 112A & Schedule 115AD(1)(b)(iii)-Proviso: Income from sale of equity shares in a company or unit of equity oriented fund or unit of business trust on which STT is paid u/s 112A or Schedule 115AD(1)(b)(iii)-proviso, as per applicability

7) ITR 2 Form Schedule VDS: In this section the filer needs to provide details of capital gains obtained from sale of any virtual digital assets like cryptocurrency, non-fungible tokens (NFTs) made in FY 2022-23  

8) ITR 2 Form Schedule OS: Details of computation of your earnings under the head “income from other resources” such as rental income from machinery, buildings, and lottery

9) ITR 2 Form Schedule CYLA: Statement of your income after setting off current year’s losses

10) ITR 2 Form Schedule BFLA: Details of income after setting off brought forward losses of previous years

11) ITR 2 Form Schedule CFL: Details of losses that are being carried forward to following years

12) ITR 2 Form Schedule VIA: All deductions under chapter VI-A this section further contains 2 tables. Table 1 Part B contains details of deductions including Section 80C, 80CCC, 80CCD, 80D, 80E, 80G, 80GG, etc. Whereas Table 2 Part C, CA and D contains details of other deductions like 80QQB, 80TTA and 80TTB, 80U, etc.

13) ITR 2 Form Schedule 80G: All details of donations made in a year entitled under section 80G

14) ITR 2 Form Schedule 80GGA: All details of donations for rural development or scientific research only

15) ITR 2 Form Schedule 80D: Deductions with respect to health insurance premium u/s 80D for self, dependent family members and parents including senior citizen parents are to be provided here.

15) ITR 2 Form Schedule AMT: Detailed computation of alternate minimum tax payable under section 115JC

16) ITR 2 Form Schedule AMTC: Detailed calculation of tax credit under section 115JD

17) ITR 2 Form Schedule SPI: Income of specified people (minor child, spouse, or similar) included in the total income of the assessee under section 64

18) ITR 2 Form Schedule SI: Income which is liable to be taxed at special rates

19) ITR 2 Form Schedule EI: All details of income that is exempt from tax

20) ITR 2 Form Schedule PTI: Pass through Income details from business trust or investment fund u/s 115UA and 115UB

21) ITR 2 Form Schedule FSI: Statement of income accruing or arising outside India

22) ITR 2 Form Schedule TR: Entire summary of tax relief claimed under tax paid in countries other than India

23) ITR 2 Form Schedule FA: All details of foreign assets and income from any sources obtained from a country other than India

24) ITR 2 Form Schedule 5A: Information regarding income apportionment between spouses being under the Portuguese Civil Code

25) ITR 2 Form Schedule AL: Details of movable/immovable asset and liability at the end of FY 2022-23 for taxpayers with income exceeding Rs. 50 lakh during the year. This section should include details of assets like residential/commercial property, jewellery, bullion, bank deposits, insurance policies, loans and advances, etc.  

26) ITR 2 Form Schedule Tax Deferred on ESOP: Information regarding deferment of tax payable on Employee Stock Options/sweat shares received from an eligible employer  

27) Part B-TI: Computation of Total Income from various income sources

28) Part B-TTI: Computation of tax liability on Total Income

29) TRP Details: This section will include relevant details of a Tax Return Preparer (TRP), if the filing is done with assistance of a TRP.    

30) Item No 20 – Tax payments

   IT 2 Form – Item no 20 - Part A – All details of payments made under advanced tax or self-assessment tax

   IT 2 Form – Item no 20 - Part B – TDS on salary details 

   IT 2 Form – Item no 20 - Part C – TDS (tax deducted at source) details on income other than salary

   IT 2 Form – Item no 20 - Part D – TCS (tax collected at source) details during FY 2022-23 as mentioned in form 27D

31) ITR 2 Form-  Verification – Enter details for verification as per given specifications (return of income verified by individual taxpayer or by Karta of HUF)

1) Only individuals above 80 years or more can file ITR 2

2) ITR 2 can be filed by furnishing a return on a physical paper form at your nearest IT office

3) ITR 2 can be filed by furnishing a bar-coded return at your nearest IT office

The income tax department will issue an acknowledgement slip after completion of the submission process.

ITR 2 download can be carried in case of individuals and HUFs not having income profits and gains of business or profession. Proceed with ITR 2 download and follow these steps:

1) Furnish the return online / electronically with your digital signature

2) Transmit your data electronically

3) Submit verification for ITR-V

After the completion of ITR Form 2 download and its electronic submission, the acknowledgement will be sent to your registered email address. It is also available for download on the official website of income tax.

Sign the acknowledgement of ITR 2 and send it to the office of CPC in Bangalore within 120 days of filing ITR 2 form online. Do not attach any documents.