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ITR-2 Filing

For capital gains, multiple properties & foreign income

Expert filing of ITR-2 covering capital gains from shares, mutual funds and property, multiple house properties, and foreign assets/income disclosures.

What's included

  • Capital gains computation (equity, MF, property)
  • Set-off & carry-forward of losses
  • Foreign asset schedule (FA) reporting
  • Advance tax guidance
01

Understanding ITR-2 Filing

ITR-2 is the return form under the Income-tax Act, 1961 for individuals and HUFs who have income beyond the simple salary-plus-interest pattern but no business income. It covers capital gains from shares, mutual funds, property and crypto, income from more than two house properties, foreign income and foreign assets, directorships, unlisted shares, and total income above ₹50 lakh. For AY 2026-27, the non-audit due date is 31 July 2026.

ITR-2 is where most self-filers go wrong, because it demands schedule-level detail: scrip-wise reporting for grandfathered equity in Schedule 112A, quarterly break-up of gains for Section 234C interest, Schedule FA for foreign assets in the calendar-year format, and Schedule AL for assets and liabilities when income crosses ₹50 lakh. Errors here do not just delay refunds — unreported foreign assets can attract penalties under the Black Money Act of ₹10 lakh per year.

Finscape files ITR-2 for ₹1,999 in 2-3 working days. We work directly from your broker capital gains statements, compute set-offs and carry-forwards of losses correctly, apply the ₹1.25 lakh LTCG exemption under Section 112A, and prepare foreign asset disclosures the way the department expects them. You review a full draft computation before we file.

02

Who needs this?

Investors with capital gains

You sold shares, mutual funds, property, gold or crypto during FY 2025-26 and have short-term or long-term gains or losses.

Owners of multiple properties

You have more than two house properties, or rental income with brought-forward house property losses.

NRIs and RNOR taxpayers

You are a non-resident or not ordinarily resident with Indian income such as rent, interest or capital gains.

Holders of foreign assets or income

You have foreign bank accounts, RSUs or ESOPs of an overseas parent company, or foreign dividends that need Schedule FA and DTAA relief.

Directors and unlisted shareholders

You are a director in any company or hold unlisted equity shares, including startup or private company shares.

High-income salaried individuals

Your total income exceeds ₹50 lakh, which requires ITR-2 along with the Schedule AL asset-liability disclosure.

03

When this is NOT the right fit

Your situationWhat applies instead
You have income from business or professionAny business or professional income — including F&O trading and intraday — moves you to ITR-3.
You want to declare presumptive business incomePresumptive income under Sections 44AD, 44ADA or 44AE is reported in ITR-4, not ITR-2.
You are a partner drawing remuneration or interest from a firmPartner remuneration and interest are taxed as business income, which requires ITR-3.
Your only income is simple salary and interest under ₹50 lakhYou qualify for the simpler and cheaper ITR-1; there is no benefit to filing ITR-2 unnecessarily.

Not sure which applies to you? Message us — we'll point you to the right service in minutes, free.

04

Documents you'll need — and why

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Form 16 and salary slips

Establishes salary income, exemptions and employer TDS if you are also salaried.

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Capital gains statements from brokers and RTAs

Zerodha, Groww, CAMS or KFintech statements give the trade-level data Schedule CG and 112A require.

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Property sale deed and purchase documents

Needed to compute indexed cost, claim exemptions under Sections 54 or 54F, and match TDS under 194-IA.

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Form 26AS and AIS/TIS

We reconcile every reported transaction — the AIS now captures most share and property deals.

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Foreign asset details and overseas broker statements

Schedule FA requires account numbers, peak balances and income for the calendar year.

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Rent receipts and municipal tax proof for let-out properties

Supports the house property computation and the 30% standard deduction claim.

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Previous year ITR and loss schedules

Brought-forward capital and house property losses can only be set off if tracked correctly.

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Dividend and interest statements

Quarterly dividend details are needed to compute Section 234C interest accurately.

05

How it works, step by step

  1. 1

    Document collection

    15-20 minutes

    Share broker statements, Form 16 and property papers through our secure upload; we send a simple checklist first.

  2. 2

    Gains computation and reconciliation

    1-2 days

    We compute capital gains scrip-wise, apply grandfathering and the ₹1.25 lakh 112A exemption, and reconcile with AIS.

  3. 3

    Schedules and disclosures

    1 day

    Schedule FA, Schedule AL, DTAA relief in Schedule TR/FSI and loss set-offs are prepared and internally reviewed.

  4. 4

    Draft approval

    Same day

    You receive the full computation with a summary of tax payable or refund, and we walk you through anything unclear.

  5. 5

    Filing and e-verification

    2-3 working days overall

    We file on the portal, help you e-verify via Aadhaar OTP, and share the acknowledgement.

06

Due dates to know

ITR-2 due date (AY 2026-27)

31 July 2026

For individuals and HUFs not subject to tax audit.

Belated or revised return

31 December 2026

Belated filing forfeits carry-forward of capital losses.

Advance tax instalments

15 June, 15 September, 15 December, 15 March

Capital gains attract advance tax in the instalment after the gain arises.

07

What non-compliance costs

Filing after the due date

Section 234F late fee of ₹1,000 (income up to ₹5 lakh) or ₹5,000, plus 234A interest at 1% per month on unpaid tax.

Missing a belated deadline for loss returns

Capital losses and house property losses cannot be carried forward unless the return is filed by 31 July 2026.

Not disclosing foreign assets in Schedule FA

Penalty of ₹10 lakh per year under the Black Money (Undisclosed Foreign Income and Assets) Act, 2015, with prosecution exposure.

Under-reporting capital gains

Penalty under Section 270A of 50% of the tax on under-reported income, rising to 200% for misreporting.

08

Why doing this right pays off

Accurate scrip-wise capital gains

We handle grandfathering, buybacks, bonus and split adjustments, and the revised LTCG rules, so Schedule 112A matches your broker data exactly.

Loss harvesting and carry-forward done right

Short-term and long-term losses are set off in the correct order and carried forward for up to 8 years where eligible.

Foreign asset compliance

Schedule FA, DTAA relief and Form 67 for foreign tax credit are prepared correctly, keeping you clear of Black Money Act exposure.

Exemption planning on property sales

We check Sections 54, 54EC and 54F eligibility before filing, which can legitimately reduce a large gains bill to zero.

Notice-resistant filing

Full AIS reconciliation before submission means the mismatches that trigger most 143(1) adjustments are caught early.

09

Common DIY mistakes we see

  • Reporting mutual fund gains from memory instead of CAMS/KFintech statements, and missing debt fund gains that are now taxed at slab rates.
  • Ignoring the quarterly break-up of capital gains and dividends, which leads to incorrect Section 234C interest demands.
  • Forgetting Schedule FA because the foreign RSU account felt too small to matter — the penalty is ₹10 lakh per year regardless of size.
  • Claiming Section 54 exemption without depositing unutilised amounts in the Capital Gains Account Scheme before the filing due date.
  • Missing Schedule AL when income crosses ₹50 lakh, a common trigger for defective-return notices.
10

Frequently asked questions

If those are long-term gains under Section 112A within the ₹1.25 lakh exemption and you otherwise qualify, ITR-1 can now handle it. But any short-term gains, debt fund gains or losses to carry forward mean ITR-2. Send us your statement and we will confirm for free.

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ITR due date — AY 2026-27 (non-audit)

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