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#itr2 ITR 2 Online Filing AY 2025-26 for Salary, STCG/LTCG, Mutual Fund Income, Crypto, Gaming
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Income Tax Return (ITR-2) for AY 2025-26 (FY 2024-25)

1. What is ITR-2 ?
ITR-2 is an Income Tax Return form for Individuals and HUFs who have income from:
Salary/Pension
Capital Gains (Short-term & Long-term)
Other Sources (Interest, Dividends, etc.)
Foreign Assets/Foreign Income
Note: ITR-2 cannot be used if you have business income or income from profession (use ITR-3 or ITR-4 instead).

2. Income Sources Covered in ITR-2

A. Salary Income
Report Gross Salary (Basic + DA + HRA + Allowances + Perquisites + Bonus).
Deductions:
Standard Deduction: Rs 75,000
Professional Tax (if deducted)
Exemptions under Section 10 (HRA, LTA, etc.)
Form 16 (provided by employer) should match ITR entries.

B. Capital Gains (Short-term & Long-term)
Short-Term Capital Gains (STCG):
Equity Shares/Mutual Funds (held less then 12 months): Taxed at 20% (if listed, STT paid).
Other Assets (held before 24 or 36 months): Taxed as per slab rate.
Long-Term Capital Gains (LTCG):
Equity Shares/Mutual Funds (held 12 months): 10% tax above Rs.1 lakh.
Debt Funds/Real Estate (held 24/36 months): 20% tax with indexation.
Reporting:
Fill Schedule CG (Capital Gains) in ITR-2.
Provide Sale value, Purchase cost, and Indexation benefit (if applicable).

C. Crypto/Virtual Digital Assets (VDA)
Taxation Rules:
30% flat tax on profits (no deductions or loss adjustment).
1% TDS on transactions (if applicable).
Reporting:
Declare under Schedule VDA (Virtual Digital Assets).
Provide Sale value, Purchase cost, and Taxable amount (30% on net gain).

D. Online Gaming Winnings
Taxation:
30% TDS on net winnings (under Section 115BBJ).
No basic exemption (tax applies even if income Less Rs. 3.0L).
Reporting:
Declare under "Income from Other Sources".
Match TDS details with Form 26AS/AIS.

E. Other Sources Income
Interest Income:
Savings Account: Exempt up to Rs. 10,000 (u/s 80TTA).
Fixed Deposits (FD): Fully taxable.
Bonds/Debentures: Taxable as per slab.
Dividend Income:
Taxable (added to income).
10% TDS if dividend Less ₹5,000.
Reporting:
Fill Schedule OS (Other Sources) in ITR-2.

3. Key Changes for AY 2025-26
New Tax Regime is default (opt-out for Old Regime if needed).
Stricter TDS on Crypto & Gaming (report carefully).
Verify AIS/TIS (Annual Information Statement) with Form 26AS.
Pre-filled ITR data (Salary, Interest, Capital Gains) – cross-check before filing.

4. Steps to File ITR-2
1. Gather Documents: Form 16, Bank Statements, Capital Gains reports, Crypto/Gaming details.
2. Compute Income: Salary, Capital Gains, Other Income.
3. Claim Deductions (if under Old Regime): Section 80C, 80D, HRA, etc.
4. File Online: Upload on incometax.gov.in (Excel/Java utility or online).
5. Verify ITR: E-Verify via Aadhaar OTP/EVC.

5. Important Notes
Deadline: 31st July 2025 (unless extended).
Late Filing Penalty: ₹5,000 (if filed after deadline).
Capital Losses: Can be carried forward (STCL for 8 years, LTCL for 8 years).
Crypto Losses: Cannot be adjusted against other income.