ITR-2 online filing live for FY 2025-26: Who can file and key eligibility rules explained

The Income Tax Department has enabled online filing of ITR-2 for Assessment Year 2026–27 on the e-filing portal, allowing eligible taxpayers to file their returns digitally with greater ease and auto-filled data support.

In a post on X, the department said: “Kind Attention Taxpayers! Online filing and Excel Utility for ITR-2 for A.Y. 2026–27 are now enabled on the e-Filing portal.”

Who should file ITR-2?

• Salary or pension income

• Income from more than one house property

• Capital gains from sale of assets

• Income from other sources (such as interest, dividends, etc.)

Who is not eligible to file ITR-2 ?

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.

• 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.

However, taxpayers with business or professional income are not eligible to use ITR-2 and must choose other applicable forms.

What documents do I need to file ITR-2?

• Form 16 (for salary income)

• Form 16A (for TDS on interest or other income)

• Form 26AS (to verify all TDS details)

• Bank statements / FD receipts (for interest income)

• HRA rent receipts (if claiming HRA)

• Capital gains statement (for shares or securities)

• House property details (rent received, loan interest, etc.)

• Loss-related documents (current or carried forward losses)

• Tax-saving proofs (80C, 80D, 80G, 80GG, etc.) such as insurance, donations, tuition fees, and rent receipts.

The online availability of ITR-2 is expected to make the filing process quicker and more streamlined for taxpayers.

These forms for filing ITRs for income earned in the 2025-26 fiscal were notified on March 30. With online filing and the Excel utility now enabled, assessees can now start filing tax returns.

ITR filing 2026 due date