ITR-2 : cash income that does not fall under any head in Section OS, how do I fill the amount.

JFYI : It was some cash I found in a cupboard. I don't remember what it is.

Requesting help from a CA.

For a retired senior citizen, this situation needs careful handling before you fill in any amount in ITR-2.

FIRST, UNDERSTAND WHAT THIS CASH IS:

Case 1: If the cash is your OWN OLD SAVINGS that were previously taxed (for example, pension withdrawals or FD maturity amounts you kept at home), then it is NOT new income. You do not need to report it in your ITR as income. The fact that you found it in a cupboard does not make it taxable if it was already your post-tax money. In this case, consider keeping a brief written record explaining the source (e.g., pension savings from dates X to Y) in case of any future query.

Case 2: If you genuinely CANNOT IDENTIFY the source and cannot prove it was previously taxed income, then there is a risk. Section 69 of the Income Tax Act treats unexplained cash as deemed income for the year. If an Assessing Officer scrutinises your return and you cannot explain the source, the tax liability is 60% flat rate plus 25% surcharge plus cess under Section 115BBE. No deductions or exemptions apply. Declaring it voluntarily as Other Sources income and paying normal tax is far safer than leaving it unaddressed.

FOR ITR-2 SCHEDULE OS (if you decide to declare): The new AY 2026-27 form has predefined sub-categories. For unexplained amounts without a specific category, use the residual entry (usually labelled as other income not included above or similar). 

ACTION BEFORE FILING: Speak with a CA or tax professional who can review the actual amount and your financial history. For a small amount that clearly represents past savings, there may be no filing obligation at all.

Tax Garden handles complex ITR-2 filings for AY 2026-27 including Other Sources income and Schedule OS: https://www.taxgarden.in/services/itr-filing