If an individual is not eligible for ITR – 1 and individual/ HUF having no income from business or profession, form ITR – 2 is applicable for AY 2021 – 22(FY 2020 – 21). However, if an individual is not eligible for ITR – 1,2 or 4 and individual/ HUF having income under the head Profits and Gains of Business or Profession, form ITR – 3 is applicable for AY 2021 – 22(FY 2020 – 21).