ITR2 Form is applicable for an individual or a HUF (Hindu Undivided Family) whose total income for the assessment year 2013-14 includes:-
(1) Income from Salary / Pension
(2) Income from House Property
(3) Income from Capital Gains
(4) Income from Other Sources (including Winning from Lottery and Income from Race Horses).
Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used where such income falls in any of the above categories.
ITR2 Form should not be used by an individual whose total income for the assessment year 2013-14 includes Income from Business or Profession.