New ITR-2 form notified for income tax return filing AY 2025-26: What’s new for taxpayers? Check top points

CBDT has notified the new ITR-2 Form for AY 2025–26, introducing key updates. These include separate disclosure of capital gains, permission to claim capital loss on share buybacks effective from October 1, 2024, and an increased threshold of ₹1 crore for reporting assets and liabilities.

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