CHANGES IN NEW ITR-2 FORM |
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S.NO. |
CHANGES |
ITR - 2 OLD FORM |
NEW ITR - 2 FORM [22 JUNE '2015] |
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1 |
Do you have Aadhar Number (for individual) |
Does Not Exist |
Newly Inserted in Personal Information (Page-1) |
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2 |
If yes(1), please provide |
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Newly Inserted in Personal Information (Page-1) |
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3 |
Date of formation of HUF |
Date of Birth |
Date of Birth/Formation newly inserted in Personal Information (Page-1) |
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4 |
Whether Return is filed u/s 119(2)(b) |
Does not Exist |
Newly inserted in Filing Status (Page-1) |
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5 |
Passport No. (Individual) |
Does not Exist |
Newly inserted in Filing Status (Page-1) |
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6 |
Computation of Total Income [Part B] |
Short Term |
Short term chargeable @15% (Page-1) |
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Bifugation of Short Term Capital Gain is added |
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Short term chargeable @30% (Page-1) |
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Short term chargeable at applicable rate (Page-1) |
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Long Term |
Long term chargeable @10% (Page-1) |
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Bifugation of Long Term Capital Gain is added |
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Long term chargeable @20% (Page-1) |
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7 |
Details of Bank A/C held in India at time during the previous year |
Account No. ___ |
Newly inserted at (Page-2) |
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Type of Account ___ |
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IFSC code ___ |
Total Number of savings and current bank accounts held by you at any time during the previous year (excluding dormant accounts) |
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______ |
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S.No |
IFSC code of Bank |
Name of Bank |
Account Number |
Account balance as on 31st march or the previous year |
Indicate the Account in which you prefer to get refund credited ( If Any) S.No of Number of or the previous |
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1 |
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2 |
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8 |
Assets Located outside India |
Do you have,- (i) any asset (including financial interest in any entity) located outside India or (ii) signing authority in any account located outside India? [applicable only in case of a resident] |
Do you have,- (Page -2) (i)any asset (including financial interest in any entity) located outside India or (ii) signing authority in any account located outside India? Or (iii) have Income from any sources outside India? [applicable only in case of a resident] |
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9 |
Tax Payments |
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Shifted from Page 10 to Page 3 |
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10 |
Details of Tax Deducted at source from Salary |
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Shifted from Page 10 to Page 3 |
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11 |
Details of Tax Deducted at source on Income |
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Shifted from Page 10 to Page 3 |
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12 |
Details of Income from House Property |
Tick √ If let out |
Tick √ If let out |
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(Page -S1) |
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√ If Deemed to be let out |
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13 |
Details of Income from Capital Gains |
From sale of equity share or unit of equity oriented Mutual Fund (MF) on which STT is paid |
From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of Business Trust on which STT is paid u/s 111A or 115AD(1)(ii) proviso (for FII) (Page -S2) |
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14 |
Details of Income from Capital Gains |
Amount deemed to be short term capital Gain u/s 54B |
Whether any amount of unutilised capital gain on assets transferred during the previous year shown below was deposited in Capital Gains Accounts Scheme within due date for that year ? (Page -S3) |
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Yes or No or |
Not Applicable |
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If Yes , Then Provide the Following Details |
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S No. |
Previous Year in which asset transferred |
Section under which deduction claimed in that year |
New Asset acquired / constructed |
Amount not utlised for new asset or remained unutilied in Capital Gains Account |
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Year in which asset is acquired / Constructed |
Amount utilised out of Capital Gain Account |
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15 |
FOR NON RESIDENTS - STCG |
Does not Exist |
For Non Residents - LTCG included but not chargeable to Tax in India as per DTAA (Page -S3) |
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S No. |
Country Name , Code |
Article of DTAA |
Whether Tax Residency certificate Obtained ? |
Items Included |
Amount of STCG |
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i |
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ii |
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16 |
Details of Income from Capital Gains |
From sale of, (i) listed securities or units or zero coupon bonds where proviso under section 112(1) is applicable (taxable @ 10% without indexation benefit), (ii) GDR of an Indian company referred in sec. 115CA |
From sale of, (i) listed securities (Other than units) or zero coupon bonds where proviso under section 112(1) is applicable or units of a Mutual Fund Transfered on or before 10-07-2014 (taxable @ 10% without indexation benefit), (ii) GDR of an Indian company referred in sec. 115CA (Page -6) |
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17 |
Details of Income from Capital Gains |
Amount deemed to be LTCG u/s 54/54B/54EC/54F/54GB/115F |
Whether any amount of unutilised capital gain on assets transferred during the previous year shown below was deposited in Capital Gains Accounts Scheme within due date for that year ? (Page -S4) |
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Yes or No or |
Not Applicable |
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If Yes , Then Provide the Following Details |
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S No. |
Previous Year in which asset transferred |
Section under which deduction claimed in that year |
New Asset acquired / constructed |
Amount not utlised for new asset or remained unutilied in Capital Gains Account |
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Year in which asset is acquired / Constructed |
Amount utilised out of Capital Gain Account |
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18 |
FOR NON RESIDENTS - STCG |
Does not Exist |
For Non Residents - LTCG included but not chargeable to Tax in India as per DTAA (Page -S4) |
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S No. |
Country Name , Code |
Article of DTAA |
Whether Tax Residency certificate Obtained ? |
Items Included |
Amount of STCG |
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i |
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ii |
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19 |
Details of Income from Other Sources |
Does not Exist |
For NON RESIDENTS - Income chargeable to tax at the rates specified under Chapter XII / XII- A (Page - S5) |
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S No. |
Country Name , Code |
Article of DTAA |
Rate of tax under DTAA |
Whether TRC obtained |
Correspondind Section of the Act |
Amt |
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I |
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II |
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20 |
Schedule SI |
Does not Exist |
Income Chargeable to tax at Special rates |
(Page -S8) |
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(Special Rate) |
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Point 12 |
Chargeable under DTAA rate |
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21 |
Schedule EI |
Net Agriculture Income (Other than income to be included to be excluded under Rule 7A,7B or 8) |
Gross Agriculture Income (Other than income to be included to be excluded under Rule 7A,7B or 8) (Page -S8) |
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(Exempt Income) |
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i |
Expenditure incurred on agriculture |
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ii |
Unabsorbed agriculture loss of previous eight assessment years |
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iii |
Net agriculture Income for the year (i-ii-iii) |
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(Page-S9) |
22 |
Details of Foreign Assets and Income form any source outside India (Page - 3) |
Does not Exist |
Details of Foreign Bank Account held at any time during the previous year |
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Details of Financial Interest in any Entity held any time during the previous year |
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Details of Immovable Property held any time during the previous year |
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Details of any other Capital Assets held any time during the previous year |
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Details of Account(s) in which you have signing authority held (includung any beneficial interest) held any time during the previous year |
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Details of trusts,created under the laws of a ountry outside India, in which you are a trustee , beneficiary or settlor |
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Details of any other income derived from any source outside India which is not included above |
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Read Notification here : |
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http://www.incometaxindia.gov.in/communications/notification/notification_49_2015.pdf |
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Download ITR form here : |
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http://www.incometaxindia.gov.in/Pages/downloads/income-tax-return.aspx |
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Author can be reached at |
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ANKIT GUPTA |
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ankit@taxzippy.com |
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