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<h1>ITR-2 Filing Guide: For Individuals and HUFs Without Business Income, Suitable for Clubbing Certain Incomes</h1> Form ITR-2 is for individuals and Hindu Undivided Families (HUFs) who cannot file ITR-1 Sahaj and do not have income from profits and gains of business or profession. It is suitable for those without income from interest, salary, bonus, commission, or remuneration from a partnership firm. Additionally, if the income of another person, such as a spouse or minor child, needs to be clubbed with the taxpayer's income, ITR-2 can be used if the income falls within the specified categories.