Income Tax | Returns Filing - Step 2 [b] : Filling-up Form ITR-2, for Individual / HUF with Additional Income [other than TDS1 & TDS2]

ITR-2 is for Individual / HUF with additional source of Income, other than the standard deductibles under TDS1 [Salary] & TDS2 [Renumerated].

• Who CAN use this Return Form?
• This Return Form is to be used by an individual or a Hindu Undivided Family whose total income for the assessment year 2013-14 includes:-
• (a) Income from Salary / Pension; or
• (b) Income from House Property; or
• (c) Income from Capital Gains; or
• (d) Income from Other Sources (including Winning from Lottery and Income from Race Horses). Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used where such income falls in any of the above categories.
• Who CANNOT use this Return Form?
• This Return Form should not be used by an individual whose total income for the assessment year 2013-14 includes Income from Business or Profession.

This is much more complicated than the ITR-1, it is advisable to be left to the professionals or to be filed under professional guidance. For complete help click here, and for professional help, click here.

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Income Tax | Returns Filing - Step 1 : Selecting ITR Form

A Guide to Choosing the 'Correct' ITR Form for an Assessee.

• This page helps to identify the right ITR form for an Assessee.
• To choose the right ITR Form, first identify the 'Status of Assessee'.
• If you are not able to Identify the correct 'Assessee Status', visit Know Your PAN page..

After Identifying the Status, Select the Form referring the table below:

Sr #	Status of Assessee	ITR Form(s)
1.	Individuals	ITR-1, ITR-2, ITR-3 or ITR-4
2.	Hindu Undivided Family	ITR-1, ITR-2, ITR-3 or ITR-4
3.	Firms	ITR-5
4.	Association of Person	ITR-5
5.	Body Of Individuals	ITR-5
6.	Company	ITR-6
7.	Trusts	ITR-7

Now, you must be wondering why there are 4 ITR forms for Individuals and HUF. Visit "Why Four ITR Forms for Individuals / HUF?" Page for more details.

If you know your correct ITR form, then download the latest from the official site [here] and proceed to Step 2.

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Income Tax | Filing Returns - Why Four ITR Forms for Individuals / HUF?

The 4 forms are designed on a hierarchical order and the forms should be referred as below. The 'Assessee' with lower form relevance should not go for higher one.

Case #	Income from Salaries and Interest under head “Other Sources”	Any income other than “Partnership”, and/or “Proprietorship”	Income from Partnership in business	Income from Proprietorship business	ITR Form
Case 1.	Yes	X	X	X	ITR - 1
Case 2.	Yes / No	Yes	X	X	ITR - 2
Case 3.	Yes / No	Yes / No	Yes	X	ITR - 3
Case 4.	Yes / No	Yes / No	Yes / No	Yes	ITR - 4

Sr.#	Sources/Details of Income	Individual	Individual, HUF
		ITR-1	ITR-2	ITR-3	ITR-4	ITR-4S
1	Income from Salary/Pension	Yes	Yes	Yes	Yes	X
2	Income from Other Sources (only Interest Income or Family Pension)	Yes	Yes	Yes	Yes	X
3	Income/Loss from Other Sources	X	Yes	Yes	Yes	X
4	Income/Loss from House Property	X	Yes	Yes	Yes	X
5	Capital Gains/Loss on sale of investments/property	X	Yes	Yes	Yes	X
6	Partner in a Partnership Firm	X	X	Yes	Yes	X
7	Income from Proprietary Business/Profession	X	X	X	Yes	X
8	Income from Presumptive Business	X	X	X	X	Yes
9	Details of Foreign Assets	X	Yes	Yes	Yes	X

Sr.#	Details	ITR Form No.
1	For Firms, AOPs and BOIs	ITR 5
2	For Companies, other than companies claiming exemption under section 11	ITR 6
3	For person required to furnish return under section 139(4A)/ (4B) / (4C)/ (4D)	ITR 7

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