Kind attention Taxpayers!
CBDT notifies ITR-Form 2 for AY 2025-26 vide Notification No. 43/2025 dated 03.05.2025.
Key updates:
🖋 Schedule-Capital Gain split for gains before/ after 23.07.2024 (post changes in Finance Act, 2024)
🖋Capital loss on share buyback allowed if corresponding dividend income is shown as income from other sources (post 01.10.2024)
🖋Asset & liability reporting limit raised to ₹1 crore of total income
🖋Enhanced reporting for deductions [80C,10(13A)], etc.
🖋TDS section code to be reported in Schedule-TDS
0 Comments