ITR-2A Form

What is the ITR-2A Form?

ITR-2A is a newly-introduced income tax return form meant for individuals and HUFs who have salary income and own more than one house property and do not have income from capital gains.

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To download latest ITR-2A click here.
For downloading instructions to fill ITR-2A click here

Who is eligible to file using the ITR-2A Form?

Assesses who are eligible to file using the ITR-2A Form are:

• This form is applicable for those who have salary income and own more than one house property and DO NOT have any capital gains.
• Those who have long-term capital gains from transactions on which Securities Transaction Tax is paid (which are exempt) from tax can still use this form.
• NRIs can file ITR-2A, if applicable, however residents who have a foreign asset or foreign income CANNOT file this form.

Not sure which ITR form you need to use? Read our guide for help.

Who cannot file on ITR-2A?

This income tax return ITR -2A CANNOT be filed by those who have:

• Income from Capital Gains
• Income from Business or Profession
• Any claim of relief/deduction under section 90, 90A or 91
• Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India
• Any resident having income from any source outside India.

What is the structure of the ITR-2A Form?

ITR-2A is divided into two parts and several schedules:

• Part-A: General information requiring identificatory and other data
• Part-B-TI: Computation of total income
• Part B-TTI: Computation of tax liability on total income
• Tax Payments: Statement of payment of advance-tax and tax on self-assessment, TDS on Salaries and TDS on non-Salary income
• Schedule-S: Computation of income under the head Salaries
• Schedule-HP: Computation of income under the head Income from House Property
• Schedule-OS: Computation of income under the head Income from other sources.
• Schedule-CYLA: Statement of income after set off of current year’s losses
• Schedule-BFLA: Statement of income after set off of unabsorbed loss brought forward from earlier years.
• Schedule- CFL: Statement of losses to be carried forward to future years.
• Schedule-VIA: Statement of deductions (from total income) under Chapter VIA.
• Schedule 80G: Statement of donations entitled for deduction under section 80G
• Schedule SPI: Statement of income arising to spouse/ minor child/ son’s wife or any other person or association of persons to be included in the income of assessee in Schedules-HP, CG and OS.
• Schedule-SI: Statement of income which is chargeable to tax at special rates
• Schedule-EI: Statement of Income not included in total income (exempt incomes)
• Schedule-5A: Statement of apportionment of income between spouses governed by Portuguese Civil Code.