This document provides detailed instructions for filling out Income Tax Return Form-2 (ITR-2) for the Assessment Year 2020-21. It clarifies who is eligible to use this form, the process for filing and verification, and provides item-by-item guidance for each section. This is a crucial resource for individuals and Hindu Undivided Families (HUFs) who have income from sources other than business or profession and are not eligible for ITR-1.