One time commission filing in ITR2

Report the one-time brokerage/commission under Schedule OS as Income from Other Sources in ITR-2, map the corresponding tax credit under the TDS schedule using Form 26AS details, and proceed without needing to switch to ITR-3.

Hi. Thanks for the advice. However, my concern is the exact location where I should put this amount in Schedule OS.

The following options are available, but I don't think they are relevant to the case of a one time commission income.

• Income chargeable at special rates (includes Lottery income, online games, 115BBE)
• Accumulated balance of Recognized PF taxable u/s 111 - I think this is clearly not applicable here
• Any other income chargeable at special rate - In this there are dropdown options, which do not cover this scenario
• Pass through income in the nature of income from other sources claimed as chargeable at special rates - I am not sure of this can be used as most of the dropdown options pertain to FII related income
• Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per DTAA (total of column (2) of table below) - This is the last option, but says that income to be included in 1 and 2 above!

Missed these options:

• Deductions under section 57 (Other than above).
• Amounts not deductible u/s 58
• Profits chargeable to tax u/s 59

One-time commission income in ITR-2 is reported under Schedule OS (Other Sources), provided you are not doing this as a regular business or profession.

If this is a one-off referral fee or commission, Section 56(2) covers it as income from other sources. ITR-2 is the right form if you have no other business income.

WHERE TO ENTER IN ITR-2:
- Schedule OS, Nature of income: select Any other income or Commission received
- Map any TDS deducted in Schedule TDS by entering TAN of the payer and the amount

TDS CHECK:
Section 194H requires TDS deduction at 10% on commission if the payer meets the threshold. This will appear in your Form 26AS and AIS. Verify and claim the TDS credit in Schedule TDS of ITR-2 to get the refund or reduce tax payable.

NOTE: If this commission is recurring and you regularly earn from it, it becomes business income under PGBP and ITR-3 or ITR-4 (Section 44AD) would be more appropriate. A one-off commission in a salaried return fits ITR-2 under Schedule OS.

This [ITR-2 and salaried taxpayer filing guide for AY 2026-27](https://taxgarden.in/blog/itr-filing-salaried-employees-2026-2027) has the Schedule OS walkthrough with screenshots.

Hi,

56(2) is appearing in Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) and including the income here results in increased tax liability as this is taxed at normal applicable rates.

This income under 194H is taxed at 2% effective 2024, however, I am unable to find the right place where this amount can be entered so that it's tax is appropriately adjusted and not at normal income rates.

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