Who is Eligible to File ITR-2? (Quick Recap)

Individuals & HUF receiving income other than PGBP.

Following sources are to be filed in Form ITR 2:

• Income from Salary/Pension

• Income from House Property (>1 house property)

• Income/ Loss from CG

• IFOS (including Lottery, Race Horses and gambling)

• Foreign Assets/Foreign Income

• Agricultural Income > Rs 5,000/-

• R-NOR & NR

Note:- A person holding directorship in a company or holding unlisted equity shares is required to file ITR-2 and not ITR-1.

ITR Forms for AY 2021-22 notified by CBDT