FAQ on ITR-2

1. Who is eligible to file ITR-2 for AY 2021-22?
ITR-2 can be filed by individuals or HUFs who:

• Are not eligible to file ITR-1 (Sahaj)
• Do not have income from profit and gains of business or profession and also do not have income from profits and gains of business or profession in the nature of:
  • interest
  • salary
  • bonus
  • commission or remuneration, by whatever name called, due to, or received by him from a partnership firm
• Have the income of another person like spouse, minor child, etc., to be clubbed with their income – if income to be clubbed falls in any of the above categories.

2. Who is not eligible to file ITR-2 for AY 2021-22?
ITR-2 cannot be filed by any individual or HUF, whose total income for the year includes income from profit and gains from business or profession, and also who has income in the nature of:

• interest
• salary
• bonus
• commission or remuneration, by whatever name called, due to, or received by him from a partnership firm.