CA Sansaar
CHANGES IN ITR 2 NEW FORM FOR A.Y.2015-16
Print| CHANGES IN NEW ITR-2 FORM | |||||||||||||||
| S.NO. | CHANGES | ITR - 2 OLD FORM | NEW ITR - 2 FORM [22 JUNE '2015] | ||||||||||||
| 1 | Do you have Aadhar Number (for individual) | Does Not Exist | Newly Inserted in Personal Information (Page-1) | ||||||||||||
| 2 | If yes(1), please provide | Newly Inserted in Personal Information (Page-1) | |||||||||||||
| 3 | Date of formation of HUF | Date of Birth | Date of Birth/Formation newly inserted in Personal Information (Page-1) | ||||||||||||
| 4 | Whether Return is filed u/s 119(2)(b) | Does not Exist | Newly inserted in Filing Status (Page-1) | ||||||||||||
| 5 | Passport No. (Individual) | Does not Exist | Newly inserted in Filing Status (Page-1) | ||||||||||||
| 6 | Computation of Total Income [Part B] | Short Term | Short term chargeable @15% (Page-1) | Bifugation of Short Term Capital Gain is added | |||||||||||
| Short term chargeable @30% (Page-1) | |||||||||||||||
| Short term chargeable at applicable rate (Page-1) | |||||||||||||||
| Long Term | Long term chargeable @10% (Page-1) | Bifugation of Long Term Capital Gain is added | |||||||||||||
| Long term chargeable @20% (Page-1) | |||||||||||||||
| 7 | Details of Bank A/C held in India at time during the previous year | Account No. ___ | Newly inserted at (Page-2) | ||||||||||||
| Type of Account ___ | |||||||||||||||
| IFSC code ___ | Total Number of savings and current bank accounts held by you at any time during the previous year (excluding dormant accounts) | ||||||||||||||
| ______ | |||||||||||||||
| S.No | IFSC code of Bank | Name of Bank | Account Number | Account balance as on 31st march or the previous year | Indicate the Account in which you prefer to get refund credited ( If Any) S.No of Number of or the previous |
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| 1 | |||||||||||||||
| 2 | |||||||||||||||
| 8 | Assets Located outside India | Do you have,- (i) any asset (including financial interest in any entity) located outside India or (ii) signing authority in any account located outside India? [applicable only in case of a resident] |
Do you have,- (Page -2) (i)any asset (including financial interest in any entity) located outside India or (ii) signing authority in any account located outside India? Or (iii) have Income from any sources outside India? [applicable only in case of a resident] |
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| 9 | Tax Payments | Shifted from Page 10 to Page 3 | |||||||||||||
| 10 | Details of Tax Deducted at source from Salary | Shifted from Page 10 to Page 3 | |||||||||||||
| 11 | Details of Tax Deducted at source on Income | Shifted from Page 10 to Page 3 | |||||||||||||
| 12 | Details of Income from House Property | Tick √ If let out | Tick √ If let out | (Page -S1) | |||||||||||
| √ If Deemed to be let out | |||||||||||||||
| 13 | Details of Income from Capital Gains | From sale of equity share or unit of equity oriented Mutual Fund (MF) on which STT is paid | From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of Business Trust on which STT is paid u/s 111A or 115AD(1)(ii) proviso (for FII) (Page -S2) | ||||||||||||
| 14 | Details of Income from Capital Gains | Amount deemed to be short term capital Gain u/s 54B | Whether any amount of unutilised capital gain on assets transferred during the previous year shown below was deposited in Capital Gains Accounts Scheme within due date for that year ? (Page -S3) | ||||||||||||
| Yes or No or | Not Applicable | ||||||||||||||
| If Yes , Then Provide the Following Details | |||||||||||||||
| S No. | Previous Year in which asset transferred | Section under which deduction claimed in that year | New Asset acquired / constructed | Amount not utlised for new asset or remained unutilied in Capital Gains Account | |||||||||||
| Year in which asset is acquired / Constructed | Amount utilised out of Capital Gain Account | ||||||||||||||
| 15 | FOR NON RESIDENTS - STCG | Does not Exist | For Non Residents - LTCG included but not chargeable to Tax in India as per DTAA (Page -S3) | ||||||||||||
| S No. | Country Name , Code | Article of DTAA | Whether Tax Residency certificate Obtained ? | Items Included | Amount of STCG | ||||||||||
| i | |||||||||||||||
| ii | |||||||||||||||
| 16 | Details of Income from Capital Gains | From sale of, (i) listed securities or units or zero coupon bonds where proviso under section 112(1) is applicable (taxable @ 10% without indexation benefit), (ii) GDR of an Indian company referred in sec. 115CA | From sale of, (i) listed securities (Other than units) or zero coupon bonds where proviso under section 112(1) is applicable or units of a Mutual Fund Transfered on or before 10-07-2014 (taxable @ 10% without indexation benefit), (ii) GDR of an Indian company referred in sec. 115CA (Page -6) | ||||||||||||
| 17 | Details of Income from Capital Gains | Amount deemed to be LTCG u/s 54/54B/54EC/54F/54GB/115F | Whether any amount of unutilised capital gain on assets transferred during the previous year shown below was deposited in Capital Gains Accounts Scheme within due date for that year ? (Page -S4) | ||||||||||||
| Yes or No or | Not Applicable | ||||||||||||||
| If Yes , Then Provide the Following Details | |||||||||||||||
| S No. | Previous Year in which asset transferred | Section under which deduction claimed in that year | New Asset acquired / constructed | Amount not utlised for new asset or remained unutilied in Capital Gains Account | |||||||||||
| Year in which asset is acquired / Constructed | Amount utilised out of Capital Gain Account | ||||||||||||||
| 18 | FOR NON RESIDENTS - STCG | Does not Exist | For Non Residents - LTCG included but not chargeable to Tax in India as per DTAA (Page -S4) | ||||||||||||
| S No. | Country Name , Code | Article of DTAA | Whether Tax Residency certificate Obtained ? | Items Included | Amount of STCG | ||||||||||
| i | |||||||||||||||
| ii | |||||||||||||||
| 19 | Details of Income from Other Sources | Does not Exist | For NON RESIDENTS - Income chargeable to tax at the rates specified under Chapter XII / XII- A (Page - S5) | ||||||||||||
| S No. | Country Name , Code | Article of DTAA | Rate of tax under DTAA | Whether TRC obtained | Correspondind Section of the Act | Amt | |||||||||
| I | |||||||||||||||
| II | |||||||||||||||
| 20 | Schedule SI | Does not Exist | Income Chargeable to tax at Special rates | (Page -S8) | |||||||||||
| (Special Rate) | |||||||||||||||
| Point 12 | Chargeable under DTAA rate | ||||||||||||||
| 21 | Schedule EI | Net Agriculture Income (Other than income to be included to be excluded under Rule 7A,7B or 8) | Gross Agriculture Income (Other than income to be included to be excluded under Rule 7A,7B or 8) (Page -S8) | ||||||||||||
| (Exempt Income) | |||||||||||||||
| i | Expenditure incurred on agriculture | ||||||||||||||
| ii | Unabsorbed agriculture loss of previous eight assessment years | ||||||||||||||
| iii | Net agriculture Income for the year (i-ii-iii) | ||||||||||||||
| (Page-S9) | |||||||||||||||
| 22 | Details of Foreign Assets and Income form any source outside India (Page - 3) | Does not Exist | Details of Foreign Bank Account held at any time during the previous year | ||||||||||||
| Details of Financial Interest in any Entity held any time during the previous year | |||||||||||||||
| Details of Immovable Property held any time during the previous year | |||||||||||||||
| Details of any other Capital Assets held any time during the previous year | |||||||||||||||
| Details of Account(s) in which you have signing authority held (includung any beneficial interest) held any time during the previous year | |||||||||||||||
| Details of trusts,created under the laws of a ountry outside India, in which you are a trustee , beneficiary or settlor | |||||||||||||||
| Details of any other income derived from any source outside India which is not included above | |||||||||||||||
| Read Notification here : | |||||||||||||||
| http://www.incometaxindia.gov.in/communications/notification/notification_49_2015.pdf | |||||||||||||||
| Download ITR form here : | |||||||||||||||
| http://www.incometaxindia.gov.in/Pages/downloads/income-tax-return.aspx | |||||||||||||||
| Author can be reached at | |||||||||||||||
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| ANKIT GUPTA | |||||||||||||||
| ankit@taxzippy.com | |||||||||||||||
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