Income-tax return form revision updates ITR-2 disclosures for individuals and HUFs for assessment year 2026-27. Amends the Income-tax Rules, 1962 by substituting the FORM ITR-2 in Appendix-II. The substituted return form applies to Assessment Year 2026-27 and comes into force on 31 March 2026. It is prescribed for individuals and HUFs not having income from profits and gains of business or profession, and sets out the revised disclosure structure for filing status, residential status, income heads, capital gains, other sources, exempt income, foreign assets and income, deductions, loss set-off, tax relief, tax payments, and verification.