For the Assessment Year 2025-26, filling out Schedule AL in ITR 2 is not mandatory if your total income is less than Rs. 1 Crore. This applies even if you filed this section in the previous year. Therefore, if your income falls below this threshold, you are not required to complete Schedule AL.
22 September 2025
Is it mandatory someone to Fill section Schedule AL in ITR 2 is his income is less than 1 CR for AY 2025-26 but last Year he had filled that section