Eligible to file ITR-2 1. Individuals and HUFs 2. Income from salary and pension 3. Income exceeding Rs.50 lacs 4. Holding unlisted equity shares 5. Director in a company 6. Capital gain from the sale of assets or property 7. Income from House Property from more than 1 house property 8. Agricultural income exceeds Rs.5000 9. Income from winning lotteries or horse races 10. Owner of foreign asset or Income from a source outside India. 11. Non-resident or resident not ordinarily resident.