Chartered Accountants in India, working with clients across Europe
Chartered Accountants in India, working with clients across Europe
ITR-2 is for individuals and Hindu undivided families without business or professional income. It covers NRIs, capital gains, more than two houses, foreign assets and directorships. Pick what applies to you to see how it’s handled.
Rent, NRO interest, dividends and gains in India, with residential status and treaty relief shown.
Each sale reported with dates, cost and the right rate, including exemptions claimed.
Ordinarily resident taxpayers report foreign accounts, investments and property in the foreign asset schedule.
Directorships and holdings of unlisted shares are disclosed.
Income from each property reported separately.
Business or professional income, including as a partner, needs ITR-3.
ITR-3 filingWe confirm ITR-2 is the right form before preparing.
Days in India and the status claimed, which decides what is taxable.
Each sale of property, shares or funds, with cost, dates and exemptions.
Treaty rates claimed on interest and dividends, with your tax residency certificate.
For ordinarily resident taxpayers, every foreign account and asset.
NRE interest and other exempt income, where the form asks for it.
| Point | ITR-2 | ITR-3 |
|---|---|---|
| Business or professional income | Not allowed | Required |
| Partner in a firm | Use ITR-3 | Yes |
| Capital gains | Yes | Yes |
| NRIs | Yes | Yes |
| Usual due date | 31 July | 31 August without audit |
From your travel dates.
Bank, rent, dividends and sales, matched to the AIS.
With your certificate and Form 41.
The cheaper one chosen.
Refund followed until paid.
Compare ITR-2 with the other forms, or read about notices.
We file ITR-2 for NRIs in every EU country, Switzerland and Norway.
Send us your income details and travel dates. We’ll prepare and file the return.
General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.
