ITR 2 can be filed by an individual or HUF or AOP etc having income form all heads except business income. So the provisions of tax audit will not apply to a person filing ITR 2.The due date for filing of ITR 2 for AY 2019u201320 is 31st July 2022 unless extended by the CBDT. However a belated return can be filed after the due date but before 31st March 2022 with applicable late fees which may go up-to Rs 10000.Hope this clarifies.Do visit Income Tax Diary for more articles on income tax.