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While ITR 2 was 13 pages long in 2016, it jumped to 16 in 2017. This apart, ITR 2 asks for additional details in the schedules related to capital gains as well as income from other sources. Long/short-term gains arising from the transfer of immovable property now require details such as the name and PAN of the buyer(s), their percentage share and the address of the property.With long-term capital gains on sale of equity shares and equity-oriented mutual funds no longer exempt from tax, information on this front is also sought in this year’s returns.The recently released new tax return forms (ITRs) for this year are a reminder to this annual exercise.And like in the past few years, a host of additional disclosures from individuals as well as other assessees are called for.These individuals will now have to file the more complex ITR 2 now (provided they meet with the other conditions for ITR 2 applicability).Another point to note is that from this year onwards, only senior citizens aged over 80 and whose income does not exceed ₹5 lakh can file ITR 1 (and ITR 4) manually.

This year, individuals who are directors in a company or those who have invested in unlisted equity shares (say, senior management or key personnel in unlisted companies/ start-ups who have been allotted shares) are additionally excluded from filing ITR 1.

Amount of donation claimed as deduction under Section 80G now asks for a break-up between cash and other modes.

Exempt income and foreign income are under the scanner, too.

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