By Sheetal Kumari | March 3, 2025

Moneycontrol PF Team| Aug 1, 2025

ITR Filing 2025: Who Can & Cannot File ITR-2 for FY 2024-25 (AY 2025-26)

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Taxpayers not earning from business/profession but from other sources like salary, capital gains, etc., should use ITR-2.

Who Should Use ITR-2 in FY 2024-25?

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Only individuals and Hindu Undivided Families (HUFs) without business income can file ITR-2.

For Individuals & HUFs Only

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Residents (ROR, RNOR) and Non-Residents are all eligible to use ITR-2 if other conditions are met.

Residential Status Covers All Types

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If your total taxable income crosses ₹50 lakh in FY 2024-25, you must file using ITR-2.

Income Over ₹50 Lakh? Use ITR-2

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Income from salary, multiple properties, capital gains, dividends, interest, and foreign assets is permitted.

Allowed Income Types Under ITR-2

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Being a director in a company or holding unlisted equity shares makes you eligible for ITR-2.

You’re a Director or Hold Unlisted Shares?

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Report any income from Virtual Digital Assets like crypto or NFTs only through ITR-2.

Have Crypto or NFT Gains? File ITR-2

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Those with income from business/profession or income from partnership firms like salary or bonus must avoid ITR-2.

Who Cannot File ITR-2?

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Form 16, 16A, 26AS, capital gain statements, bank passbook, HRA slips, rent/tax proofs, and tax-saving receipts are essential.

10 Must-Have Documents for ITR-2

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ITR-2 now captures pre/post-July 23, 2024 capital gains & buyback loss claims from Oct 1, 2024.

Capital Gains Reporting Gets Smarter

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Next: NPS or UPS? Govt’s Final Call Could Change Your Pension Forever!
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