ITR-2 return filing framework for individuals and HUFs without business income, covering income, deductions, losses, and tax relief. Income-tax return form ITR-2 is prescribed for individuals and Hindu undivided families not having income from profits and gains of business or profession. The form covers reporting of personal particulars, filing status, residential status, and schedules for salaries, house property, capital gains, income from other sources, exempt income, deductions under Chapter VI-A, loss set-off, foreign income, tax relief, and tax payments. It also provides computation of total income, special-rate income, tax liability, refund, verification, and tax return preparer details.