Documents required for ITR-2
ITR-2 is for individuals and HUFs without business income who have capital gains, more than one house property, foreign assets or income above ₹50 lakh. The extra documents are mostly about investments and property.
Everything in ITR-1, plus
Form 16, AIS and Form 26AS
Interest certificates for all bank and post office accounts
Deduction proofs (80C, 80D, 80G)
Capital gains
Broker capital gains statement
Shares and equity funds, with buy and sell dates.
Mutual fund capital gains statement
From CAMS and KFintech, or the AMC.
Property sale and purchase deeds
With cost of improvement bills and stamp duty value.
Proof of reinvestment
For exemptions under sections 54, 54EC or 54F.
Property and foreign assets
Rent agreements for every let-out property
Municipal tax receipts
Foreign bank and investment statements
Schedule FA needs balances and income for the calendar year.
Foreign tax paid proof
For claiming relief using Form 67.
Frequently asked questions
Do I need ITR-2 for a small capital gain?
Yes, unless the only gain is long-term equity gain under section 112A within ₹1.25 lakh, which ITR-1 now allows.
Is ITR-2 for business income?
No. If you have business or professional income, use ITR-3 or ITR-4.
This checklist is general guidance for collecting documents and is not tax advice. Requirements change with notifications and circulars; check the latest rules or ask your CA.