ITR-2 Form Notified by CBDT: Know the Key Changes

Know the changes introduced in the Income Tax Return Form 2 Notified by IT Department

Income Tax Return Form 2 Notified

CA Pratibha Goyal | May 5, 2025 |

ITR-2 Form Notified by CBDT: Know the Key Changes

Income Tax Return (ITR) Form 2 Notified by IT Department

The Income Tax Department has notified the Income Tax Return (ITR) Form 2.

Also Read
ITR Forms 1 and 4 for FY 2024-25 Released: Major Amendments in ITR Form 1, Now Requiring Reporting of Long-Term Capital Gains

Key changes introduced in the ITR Form are as follows:

  • Schedule-Capital Gain split for gains before/after 23.07.2024 (post changes in Finance Act, 2024)
  • TDS section code to be reported in Schedule-TDS
  • Asset and Liability Schedule for Income more than 1 Cr.
  • Reporting of Capital Gains from Unlisted Bonds and Debentures As STCG or LTCG Based on the Transfer Date
  • Reporting of Buy-back Proceeds As Deemed Dividend Starting 1st October 2024
  • Reporting of Disability Certificates for Deductions Under Sections 80DD and 80U
  • Enhanced reporting for deductions [80C,10(13A)], etc.
  • Capital loss on share buyback allowed if corresponding dividend income is shown as income from other sources (post 01.10.2024)

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CA Pratibha Goyal
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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.

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