ITR-2 for AY 2026-27 is one of the most important income tax return forms for salaried individuals, investors, NRIs, and taxpayers earning income from multiple non-business sources. If a taxpayer has capital gains from shares or property, foreign assets, multiple house properties, or income exceeding ₹50 Lakh, ITR-2 generally becomes the applicable form. The form has seen several important updates for AY 2026-27, especially in capital gains reporting and deduction disclosures
