ITR for Individuals + HUFs (no business income)
For individuals and HUFs with capital gains, multiple properties, foreign income, or director / unlisted shareholding.
Who files
Individuals + HUFs with capital gains, foreign income, multi-property, director status.
Due date
31 July
Penalty
₹5,000 late fee + 1% interest.
Filed on
incometax.gov.in
ITR-2 is for individuals and HUFs without business/professional income but with: capital gains, multiple house properties, foreign assets/income, director in any company, holding unlisted equity shares, or income > ₹50 lakh. Replaces ITR-1 when these conditions apply.
Schedule CG (capital gains — STCG + LTCG)
Schedule HP (multiple house properties)
Schedule FA (foreign assets)
Schedule AL (assets and liabilities)
Schedule SI (special income)
ITR-2 — any capital gains requires it. ITR-1 has no Schedule CG.
ITR-2 if no business income. Just being a director triggers ITR-2 (cannot use ITR-1).