Assessment Year

INDIAN INCOME TAX RETURN

FORM
ITR-2 [For Individuals and HUFs not having Income from Business or Profession]
(Please see rule 12 of the Income-tax Rules,1962)
(Also see attached instructions) 2009 - 10
Part A-GEN GENERAL
First name Middle name Last name PAN
PERSONAL INFORMATION

Flat/Door/Block No Name Of Premises/Building/Village Status (Tick) ;

† Individual † HUF
Road/Street/Post Office Area/locality Date of Birth (DD/MM/YYYY)
( in case of individual)
/ /
Town/City/District State Pin code Sex (in case of individual) (Tick) ;
† Male † Female
Email Address (STD code)-Phone Number Employer Category(if in
employment) (Tick) ;
( ) † Govt † PSU † Others
Designation of Assessing Officer (Ward/Circle) Return filed under Section
[Please see instruction number-9(i)]

Whether original or Revised return? (Tick) ; † Original † Revised

If revised, then enter Receipt No and Date of filing
/ /
FILING STATUS

original return (DD/MM/YYYY)

Residential Status (Tick) ; † Resident † Non-Resident † Resident but Not Ordinarily Resident
Whether this return is being filed by a representative assessee? (Tick) ; † Yes † No
If yes, please furnish following information -
(a) Name of the representative
(b) Address of the representative
( c) Permanent Account Number (PAN) of the representative

PART-B
Part B - TI Computation of total income
1 Salaries (6 of Schedule S) 1
2 Income from house property (3c of Schedule HP) (enter nil if loss) 2
3 Capital gains
TOTAL INCOME

a Short term
i Short-term (u/s 111A) (enter nil, if loss) (A5 of Schedule CG) 3ai
ii Short-term (others) (A6 of Schedule CG) 3aii
iii Total short-term (3ai + 3aii) (A4 of Schedule CG) 3aiii
b Long-term (B5 of Schedule CG) (enter nil if loss) 3b
c Total capital gains (3aiii + 3b) (enter nil if 3c is a loss) 3c
Do not write or stamp in this area (Space for bar code) For Office Use Only

Receipt No

Date

Seal and Signature of receiving official

 4 Income from other sources
a from sources other than from owning race horses (3 of Schedule OS) 4a
b from owning race horses (4c of Schedule OS) (enter nil if loss) 4b
c Total (a + b) (enter nil if 4c is a loss) 4c
5 Total (1+2+3c +4c) 5
6 Losses of current year set off against 5 (total of 2vi and 3vi of Schedule CYLA) 6
7 Balance after set off current year losses (5-6) (also total of column 4 of Schedule CYLA) 7
8 Brought forward losses set off against 7 (2vi of Schedule BFLA) 8
9 Gross Total income (7-8)(also 3vii of Schedule BFLA) 9
10 Deductions under Chapter VI-A (n of Schedule VIA) 10
11 Total income (9-10) 11
12 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 12
13 ‘Aggregate income’ (11+12) 13
14 Losses of current year to be carried forward (total of row xi of Schedule CFL) 14

Part B - TTI Computation of tax liability on total income

1 Tax payable on total income
a Tax at normal rates 1a
b Tax at special rates (11 of Schedule SI) 1b
c Tax Payable on Total Income (1a + 1b) 1c
2 Surcharge on 1c 2
COMPUTATION OF TAX LIABILITY

3 Education cess, including secondary and higher education cess on (1c + 2) 3

4 Gross tax liability (1c+ 2 + 3) 4
5 Tax relief
a Section 89 5a
b Section 90 5b
c Section 91 5c
d Total (5a + 5b+5c) 5d
6 Net tax liability (4 – 5d) 6
7 Interest payable
a For default in furnishing the return (section 234A) 7a
b For default in payment of advance tax (section 234B) 7b
c For deferment of advance tax (section 234C) 7c
d Total Interest Payable (7a+7b+7c) 7d
8 Aggregate liability (6 + 7d) 8
9 Taxes Paid
a Advance Tax (from Schedule-IT) 9a
TAXES PAID

b TDS (total of column 7 of Schedule-TDS1 and column 7 9b

of Schedule-TDS2)
c Self Assessment Tax(from Schedule-IT) 9c
d Total Taxes Paid (9a+9b+9c) 9d
10 Amount payable (Enter if 8 is greater than 9d, else enter 0) 10
11 Refund (If 9d is greater than 8, also give Bank Account details below) 11
REFUND

12 Enter your bank account number (mandatory in case of refund)

13 Do you want your refund by † cheque, or † deposited directly into your bank account? (tick as applicable ; )
14 Give additional details of your bank account
MICR Code Type of Account (tick as applicable ; ) † Savings † Current

VERIFICATION
I, son/ daughter of , holding permanent account number ____________
solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that
the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961,
in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year 2009-2010.

Place Date Sign here Î

15 If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
Identification No. of TRP Name of TRP Counter Signature of TRP

If TRP is entitled for any reimbursement from the Government, amount thereof (to be filled byTRP 16

Schedule S Details of Income from Salary

Name of Employer PAN of Employer (optional)

Address of employer Town/City State Pin code

SALARIES

1 Salary (Excluding all allowances, perquisites & profit in lieu of salary).. 1

2 Allowances exempt under section 10 2
3 Allowances not exempt 3
4 Value of perquisites 4
5 Profits in lieu of salary 5
6 Income chargeable under the Head ‘Salaries’ (1+3+4+5) 6

Schedule HP Details of Income from House Property (Please refer to instructions)

Address of property 1 Town/ City State PIN Code
1

(Tick) ; if let out † Name of Tenant PAN of Tenant (optional)

Annual letable value/ rent received or receivable (higher if let out for whole of the year, lower
a 1a
if let out for part of the year)
b The amount of rent which cannot be realized 1b
c Tax paid to local authorities 1c
d Total (1b + 1c) 1d
e Balance (1a – 1d) 1e
f 30% of 1e 1f
HOUSE PROPERTY

g Interest payable on borrowed capital 1g

h Total (1f + 1g) 1h
i Income from house property 1 (1e – 1h) 1i
Address of property 2 Town/ City State PIN Code
2

(Tick) ; if let out † Name of Tenant PAN of Tenant (optional)

Annual letable value/ rent received or receivable (higher if let out for whole of the year, lower
a 2a
if let out for part of the year)
b The amount of rent which cannot be realized 2b
c Tax paid to local authorities 2c
d Total (2b + 2c) 2d
e Balance (2a – 2d) 2e
f 30% of 2e 2f
g Interest payable on borrowed capital 2g
h Total (2f + 2g) 2h
i Income from house property 2 (2e – 2h) 2i
3 Income under the head “Income from house property”
a Rent of earlier years realized under section 25A/AA 3a
b Arrears of rent received during the year under section 25B after deducting 30% 3b
c Total (3a + 3b + 1i + 2i) 3c
NOTE ► Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head

Schedule CG Capital Gains

A Short-term capital gain
1 From assets in case of non-resident to which first proviso to section 48 is applicable 1
2 From assets in the case of others
CAPITAL GAINS

a Full value of consideration 2a

b Deductions under section 48
i Cost of acquisition bi
ii Cost of Improvement bii
iii Expenditure on transfer biii
 iv Total ( i + ii + iii) biv
c Balance (2a – biv) 2c
d Loss, if any, to be ignored under section 94(7) or 2d
94(8) (enter positive values only)
e Deduction under section 54B/54D 2e
Short-term capital gain (2c + 2d – 2e)
f 2f
3 Amount deemed to be short term capital gains under sections 54B/54D/54EC/ 54ED/54G/ A3
54GA
4 Total short term capital gain (1 + 2f + A3) A4
5 Short term capital gain under section 111A included in 4 A5
6 Short term capital gain other than referred to in section 111A (A4 – A5) A6
B Long term capital gain
1 Asset in case of non-resident to which first proviso to section 48 is applicable 1
2 Asset in the case of others where proviso under section 112(1) is not applicable
a Full value of consideration 2a
b Deductions under section 48
i Cost of acquisition after indexation bi
ii Cost of improvement after indexation bii
iii Expenditure on transfer biii
iv Total (bi + bii +biii) biv
c Balance (2a – biv) 2c
d Deduction under sections 54/54B/54D/54EC/54F 2d
54G/54GA
e Net balance (2c – 2d) 2e
3 Asset in the case of others where proviso under section 112(1) is applicable
a Full value of consideration 3a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure on transfer biii
iv Total (bi + bii +biii) biv
c Balance (3a – biv) 3c
d Deduction under sections 54/54B/54D/54EC/54F 3d
e Net balance (3c-3d) 3e
4 Amount deemed to be long term capital gains under sections 54/54B/54D/54EC/54ED/54F B4
5 Total long term capital gain 1 + 2e [(enter 2e as nil if loss) + 3e (enter 3e as nil if loss) + 4)] B5
C Income chargeable under the head “CAPITAL GAINS” (A4 + B5) (enter B5 as nil, if loss) C
D Information about accrual/receipt of capital gain
Date Upto 15/9 16/9 to 15/12 16/12 to 15/3 16/3 to 31/3
(i) (ii) (iii) (iv)
1 Long- term
2 Short-term
NOTE ► Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head

Schedule OS Income from other sources

1 Income
a Dividends, Gross 1a
b Interest, Gross 1b
c Rental income from machinery, plants, buildings, 1c
Others, Gross (excluding income from owning race
d 1d
horses)
e Total (1a + 1b + 1c + 1d) 1e
f Deductions under section 57:-
OTHER SOURCES

i Expenses fi
ii Depreciation fii
iii Total fiii
g Balance (1e – fiii) 1g
2 Winnings from lotteries, crossword puzzles, races, etc. 2
3 Income from other sources (other than from owning race horses) (1g + 2) (enter1g as nil, if loss) 3
4 Income from owning and maintaining race horses
a Receipts 4a
b Deductions under section 57 in relation to (4) 4b
c Balance (4a – 4b) 4c
Income chargeable under the head “Income from other sources” (3 + 4c) (enter 4c as nil if loss
5 5
and take 4c loss figure to Schedule CFL)
NOTE ► Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head.
 Schedule CYLA Details of Income after Set off of current year losses
Sl.No Head/ Source of Income of current House property loss of the current Other sources loss (other than Current year’s Income
Income year year set off loss from race horses) of the remaining after set off
(Fill this column only current year set off
if income is zero or Total loss (3c of Schedule –HP) Total loss (3 of Schedule-OS)
CURRENT YEAR LOSS ADJUSTMENT
positive)
1 2 3 4=1-2-3
Loss to be adjusted
i Salaries
ii House property
iii Short-term capital
gain
iv Long term capital
gain
v Other sources (incl.
profit from owning
race horses)
vi Total loss set off
vii Loss remaining after set-off out of 2 & 3

Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
Sl. Head/ Source of Income Income after set off, if any, of Brought forward loss set off Current year’s income
No. current year’s losses as per 4 of remaining after set off
Schedule CYLA
BROUGHT FORWARD LOSS

1 2 3
i Salaries
ADJUSTMENT

ii House property
iii Short-term capital gain
iv Long-term capital gain
v Other sources (profit from
owning race horses)
vi Total of brought forward loss set off
vii Current year’s income remaining after set off Total (i3 + ii3 + iii3 + iv3 + v3)

Schedule CFL Details of Losses to be carried forward to future years

Assessment Year Date of Filing House property Short-term capital Long-term Other sources loss
(DD/MM/YYYY) loss loss Capital loss (from owning race
horses)
i 2001-02
ii 2002-03
CARRY FORWARD OF LOSS

iii 2003-04
iv 2004-05
v 2005-06
vi 2006-07
vii 2007-08
viii 2008-09
ix Total of earlier year losses
x Adjustment of above losses in
Schedule BFLA
xi 2009-10 (Current year losses)
xii Total loss Carried Forward to
future years

Schedule VIA Deductions under Chapter VI-A (Section)

a 80C h 80G
b 80CCC i 80GG
TOTAL DEDUCTIONS

c 80CCD j 80GGA
d 80D k 80GGC
e 80DD l 80RRB
f 80DDB m 80U
g 80E
n Total deductions (total of a to m) n
 Income of specified persons (spouse, minor child etc) includable in income of the assessee (income of the minor child to
Schedule SPI
be included after Rs. 1,500 per child)
Sl No Name of person PAN of person (optional) Relationship Nature of Income Amount (Rs)
1
2
3

Schedule SI Income chargeable to Income tax at special rates [Please see instruction No.9(iii) for section code and rate of tax]
Sl Section ; Special rate Income Tax thereon Sl Section ; Special Income Tax thereon
No code (%) i ii No code rate (%) i ii
SPECIAL RATE

1 † 6 †
2 † 7 †
3 † 8 †
4 † 9 †
5 † 10 †
11 Total (1ii to 10 ii)

Schedule EI Details of Exempt Income (Income not to be included in Total Income)

1 Interest income 1
2 Dividend income 2
EXEMPT
INCOME

3 Long-term capital gains from transactions on which Securities Transaction Tax is paid 3
4 Net Agriculture income /any other income for rate purpose 4
5 Others, including exempt income of minor children 5
6 Total (1+2+3+4+5) 6

Schedule AIR Other Information (transactions reported through Annual Information Return) [Please see instruction number-9(ii) for code]
Sl Code of Transaction ; Amount (Rs) Sl Code of Transaction ; Amount (Rs)
1 001 † 5 005 †
2 002 † 6 006 †
3 003 † 7 007 †
4 004 † 8 008 †

Schedule IT Details of Advance Tax and Self Assessment Tax Payments of Income-tax
Sl Name of Bank & Branch BSR Code Date of Deposit Serial Number of Amount (Rs)
No (DD/MM/YYYY) Challan
i
TAX PAYMENTS

ii
iii
iv
v

NOTE ► Enter the totals of Advance tax and Self Assessment tax in Sl No. 9a & 9c of PartB-TTI

Schedule TDS1 Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
Sl Tax Deduction Account Unique Name and address of the Income Deduction Tax payable Total tax Tax payable/
No Number (TAN) of the Transaction Employer chargeable under (incl. surch. deducted refundable
Employer Number under Chapter VI-A and edn. cess)
TDS ON SALARY

(UTN) Salaries
(1) (2) (9) (3) (4) (5) (6) (7) (8)
i

ii

Schedule TDS2 Details of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor(s)]
Sl Tax Deduction Account Unique Name and address of the Amount Paid Date of Payment / Total tax Amount out of
No Number (TAN) of the Transaction Deductor Credit deducted (6) claimed for
TDS ON OTHER INCOME

Deductor Number this year

(UTN)
(1) (2) (8) (3) (4) (5) (6) (7)
i

ii

NOTE ► Please enter total of column 7 of Schedule-TDS1 and column 7 of Schedule-TDS2 in 9(b) of Part B-TTI