New ITR-2 Income Tax Return Form for 2026-27
- Document
- Notification Notification No. 46/2026
- Effective
- 31st March, 2026
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
This notification introduces a new version of the ITR-2 form for filing your income tax return for the 2026-27 assessment year. It exists to update how you report specific types of income, such as capital gains, to the Income Tax Department.
What has changed
How it worked before
Until this change, taxpayers used an older version of the ITR-2 form to report their income. This previous version did not include the updated schedules required to track assets bought or sold around the July 2024 date.
What has changed
The government has replaced the old ITR-2 form with a new version that includes updated sections for reporting capital gains. These new sections require you to provide specific details about assets acquired either before or after July 23, 2024.
Who this affects
This affects individuals and Hindu Undivided Families (HUFs) who do not earn income from a business or profession. If you are a salaried person or an investor who uses ITR-2, you must use this new form.
What you should do
You must use the new ITR-2 form when you file your income tax return for the 2026-27 assessment year. Ensure you have your asset purchase dates ready to fill out the updated capital gains schedules correctly.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 46/2026 |
| Full title | Notification No. 46/2026 |
| Effective | 31st March, 2026 |
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