ITR 2A Form

Download ITR 2A in PDF here.

When should one e-file Income Tax Return?

Given below are cases where in one should compulsorily e-file for Income Tax return.

1. If the individual’s gross income exceeds Rs.5 lakh
2. If the individual is seeking a refund
3. The individual has foreign assets and income

Structure of ITR 2A

Given below is the structure of ITR 2A form. The form is divided into different forms and schedules.

1. Part-A: This part of ITR 2A includes personal details of the individual along with the filing status
2. Part-B-TI: This part of the form deals with the computation of total income
3. Part B-TTI: Computation of tax liability on total income
4. Tax Payments: This contains details of payments of advance tax and tax on self-assessment. It also contains details of tax deducted at source(TDS) on Salaries and Tax deducted at source on non-Salary income
5. Schedule-S: Computation of income earned from salary
6. Schedule-HP: Computation of income under the head Income from House Property
7. Schedule-OS: Computation of income under the head Income from other sources.
8. Schedule-CYLA: Statement of income after set off of current year’s losses
9. Schedule-BFLA: Statement of income after set off of unabsorbed loss brought forward from earlier years.
10. Schedule- CFL: Statement of losses to be carried forward to future years.
11. Schedule-VIA: Statement of deductions (from total income) under Chapter VIA.
12. Schedule 80G: Statement of donations entitled for deduction under section 80G
13. 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.
14. Schedule-SI: Statement of income which is chargeable to tax at special rates
15. Schedule-EI: Statement of Income not included in total income (exempt incomes)
16. Schedule-5A: Statement of apportionment of income between spouses governed by Portuguese Civil Code.

Who can file using ITR 2A?

1. Itr 2a is applicable for individuals who are salaried and own more than one property and do not possess any capital gains
2. Individuals with long term capital gains from certain transactions where the security transaction tax is paid can apply using ITR 2A
3. NRIs can also use ITR 2A form

Who is not Eligible to Use ITR 2A?

1. Any individual who earns income from capital gains
2. Individuals who earn income from business or profession
3. Residents of India who own a foreign asset
4. Residents who earn income from outside the country