Notification/Circular No.: 43/2025
Document Date: 3 May 2025
Applicable Act/Rule: Income-tax Act, 1961; Income-tax Rules, 1962
Effective Date: 1 April 2025
Form ITR-2 is prescribed for Individuals and HUFs not having income from profits and gains of business or profession.
The said form Form ITR-2 has been substituted with effect from April 1, 2025 with new form attached in Appendix II of the Income-tax Rules, 1962.
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