Individuals and Hindu Undivided Family (HUFs), with income from other sources are required to file their ITR in Form IT
Income Tax Department (ITD) of India has differentiated and categorized tax- payers on the basis of their source of income and allocated a specific tax filing Form to each category for filing their annual income tax returns (ITR). Individuals or HUFs (Hindu Undivided Families) making income in the form of salary or pension and not eligible to file Form ITR -1 are instructed to comply their annual ITRs by filing Form ITR -2.
The authorities have classified the eligibility criteria and sources of income to be considered for itr_2 as follows:
ITRs through Form itr_2 must be filed by July 31st and is valid for both Indian residents as well as Non Resident Indians (NRIs).
Individual or HUFs, however, earning any business or profession income under a proprietorship model are not eligible to file their ITR through Form ITR- 2
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