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    <description>CBDT has substituted FORM ITR-2 in Appendix II of the Income-tax Rules, 1962 by the Income-tax (Fifteenth Amendment) Rules, 2025, effective 1 April 2025, prescribing the return format and detailed schedules for individuals and HUFs (not carrying on business/profession) for Assessment Year 2025-26, including enhanced disclosures for residential status, capital gains (with pre/post 23 July 2024 distinctions), virtual digital assets, foreign assets/income, pass through income, Chapter VI A deductions, AMT/AMT credit, and related procedural identifiers.</description>
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