Details of investments made in specified modesĢ0. Disclosure of accumulated income taxed in earlier yearsġ9. Details of Author/Founder/Trustee/Managerġ8. Computation of income on the applicability of Twenty-SecondProviso to Section 10(23C) or Section 13(10)ġ7. Disclosure of ‘Advances’ in the balance sheetġ6. Additional disclosure requirement by a firm in case of change in partnershipġ5. Disclosure of information if the assessee opted out from the alternative tax regime under Section 115BACġ4. Disclosure of income on which Section 89A relief was claimed in the prior yearġ3. Transfer of TCS credit to another personġ2. Consequential changes due to the sunset date for Section 80-IB deduction to an industrial undertaking located in Jammu & Kashmir or Ladakhġ1. ARN (Donation Reference Number) is to be mentioned if the donation is eligible for Section 80G deductionġ0. Insertion of reference of Section 153C for the return filed in response to a noticeĩ. FII/FPI are required to mention the SEBI Registration numberĨ.

Turnover from intraday trading is to be reported separately under Part A- Trading Accountħ. Exclusion of dividend income taxable under Section 115BBD from Schedule OSĦ. New Schedule for income from transfer of virtual digital assetsĥ.

Check-box for “self-occupied” omitted under Schedule HP for companiesĤ. Return cannot be filed in ITR-1 if it is being filed due to the reason of depositing more than Rs. Form to be used by a taxpayer to file the Income-tax return for the assessment year 2023-24Ģ.

Itr 2 form download