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of <h1>Updated ITR-2 Form for AY 2025-26 Introduces New Filing Guidelines with No Adverse Impact on Taxpayers</h1> The Central Board of Direct Taxes (CBDT) has notified the updated ITR-2 Form for Assessment Year 2025-26 under the Income-tax (Fifteenth Amendment) Rules, 2025. The rules are effective from April 1, 2025, and modify the Income-tax Rules, 1962 by substituting the existing Form ITR-2 in Appendix-II. The notification asserts that no person will be adversely affected by the retrospective implementation.
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