Section 234C of Income Tax Act 1961
November 27, 2017
ITR-4s Form for Income Tax Return Filing
November 28, 2017

How to read ITR-2A?

Last Update Date : April 30, 2019
Estimated Read Time: 3 min

Latest Update: ITR 2A is not applicable from AY 2018-19 and has been replaced by ITR 2. To know more please read our guide on the topic ITR 2.

The Income Tax Department had launched ITR-2A in AY 2015-16 with the intention of making the return filing process easy for salaried taxpayers. Individuals and HUFs not having income from business or profession and capital gains and who do not hold foreign assets could fill ITR-2A form to file their returns.

ITR-2A can be used by following individuals to file returns

  • Any HUF or individual can use this form to file their returns if:
    1. He has income from salary/pension
    2. He has income from more than one house property
    3. He has income from other sources (including winning from lottery)
    4. He does not have income in the form of capital gain (with the exception of long-term capital gains from transactions on which Securities Transaction Tax is paid).
  • NRIs can file ITR-2A, if applicable; however residents who have a foreign asset or foreign income cannot file this form.

Form ITR-2A

Note: Click on the image above to find Form ITR-2A

Components of Form ITR-2A

Part A-Gen: This section requires assesse to furnish his personal details like name, sex, address, contact number etc.

Part (B) TI and TTI: Here you are asked to compute and fill your total income as well as taxable income.

Bank Account: Details of all bank accounts held in India at any time during the Previous Year are filled here.

Verification: You are asked to fill and sign verification statement here.

TRP: If your tax return has been prepared by a Tax Return Preparer then you should provide its details in this section.

Tax Payments: You should fill the details of Advance tax and Self-Assessment tax paid by you.

TDS from Salary: Here you should provide details of Tax Deducted at Source from salary by your employer.

TDS on Income: Details of Tax Deducted at Source on other income as per Form 16A or 26QB should be mentioned here.

Schedule TCS: Fill the details of tax collected at source.

Schedule S: This section must be filled if you had more than one employer in the previous year.

Schedule HP: In case, a single house property is owned by you (assesse) which is self-occupied and interest paid on the loan taken for the house property is to be claimed as a deduction, this schedule needs to be filled up.

Schedule OS: Details of income from other sources should be provided here.

Schedule CYLA, BFLA & CFL: These schedules are used for permissible adjustment of current year loss of one type of income against another type of income.

Schedule VIA: Deductions from income u/ch VIA must be provided here.

Schedule 80G: Mention the details of donations entitled for deduction under section 80G.

Schedule SPI: Furnish the details of income of spouse, minor child, etc., if to be included in your income in accordance with provisions of Chapter V of the Income-tax Act.

Schedule SI: Mention the income included in Schedule-CG and Schedule-OS which is chargeable to tax at special rates.

Schedule EI: Furnish the details of income like agricultural income, interest, dividend, etc. which is exempt from tax.

Schedule PTI: Pass Through Income details from business trust or investment fund as per section 115UA, 115UB should be provided in this section.

Schedule 5A: This Schedule is to be filled in case of assessee governed by Portuguese Civil Code.

Schedule AL: Details of assets and liabilities at the end of the year should be furnished here if your total income exceeds Rs. 50 lakh.

The whole process of computing your tax & filing ITR-2A is time consuming and errors may occur at any step. We are here to offer you e-filing service through our team of tax experts.

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Chetan Chandak (B.Com, LLB)
Chetan is the Head of Tax Research at H&R Block (India) with an experience of more than a decade in tax advising. He is also a regular contributor for some of the leading news publications in India such as Economic Times, Financial Express and Money Control. Professionally, Chetan is fascinated by international taxation and expat-related tax research.

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