Reporting Dividend in ITR2

I notice namely 3 types of Dividend income:

1) Dividend from Listed and traded securities

2) Dividend from Unlisted stocks

3) Dividend from Cooperative Banks

Under ITR2-> Schedule OS, how to report the above 3 different dividend incomes?

Can the 1) and 2) amount get clubbed?

 

Replies (8)
Quick Summary
This discussion clarifies how to report various types of dividend income, such as from listed securities, unlisted stocks, and cooperative banks, within Schedule OS of the ITR-2 form. It highlights that dividend income is taxable and should be reported under 'Income from Other Sources', with specific guidance on TDS and potential discrepancies between Form 26AS and AIS. The advice also touches upon the reporting of dividends from equity mutual funds.

@ J S Bhavsar

When 3 different types of dividend are mentioned [ heavy work done by InFy coder] , I am sure all 3 types have to be separately reported. 

Remember, always there is a purpose in all this, which may not be obvious to tiny beings like us. And it may not be connected to DIVIDEND.

In some cases you can seperately report depending upon the quantum.

There are other ways to report the dividend.

@ Sabyasachi Mukherjee 

Why do you write just for increasing your points?

These points unlikely to buy you anything.

Everyone would appreciate when you write something that helps them.

But none of the above responses have helped me really.

@ J S Bhavsar

If you wish for more detailed advice, you need to give full details of your dividends, which may, not only be difficult, but also not prudent to post on a public site like this.

Why dont you privately contact some one very knowledgeable like @ Dheerajlal ji, providing full details of your dividends.

Thanks @ ranjan ji

I am only looking for an advice or input on this thread.

Dividend income is now taxable in your hands (since AY 2021-22), and it goes in Schedule OS (Income from Other Sources) in ITR-2, not in Schedule EI.

Here is the exact path in ITR-2:
- Schedule OS, Part A: Enter gross dividend income received from Indian companies and mutual funds.
- TDS on dividend: If TDS was deducted at 10% (or lower under a DTAA for NRIs), it will show in your Form 26AS. Enter the TDS credit in Schedule TDS under Section 194 (equity shares) or Section 194K (mutual funds).

Common mismatch issue: AIS sometimes shows a different dividend amount than 26AS because AIS picks up data directly from the company/AMC while 26AS shows TDS-filed amounts. If there is a difference, verify with your broker capital gains statement or AMC account statement and declare the correct actual dividend amount in Schedule OS.

For equity mutual funds: dividends declared by equity MFs are also taxable as income from other sources and go in Schedule OS under Section 194K.

For deduction under Section 80M (only applies to domestic companies receiving dividends, not individuals): this is not applicable for individual taxpayers.

For a checklist of all documents including dividend certificates and 26AS/AIS verification, see the [ITR filing documents checklist for AY 2026-27](https://taxgarden.in/blog/documents-required-itr-filing-ay-2026-27-checklist-india).

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