Description
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.
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