You are basically investing in an asset management company so you need to fill details of any sale as sale of investment and show capital gain on same.

ITR 2

It depends on the type of your business normally you can start it with just your PAN card and current account but in some cases you might also require GST registration, shop act registration etc.
If you need any professional assistance feel free to contact me at canamanmaloo@gmail.com

You need to take Firm name and bank account number, trade license, PAN of proprietor, I'd and address proof of proprietor, rent agreement of firm address....if owned electricity bill in proprietor name, GST registration.

You can start your business with your personal PAN & saving bank account but it will be good to open current account. To open current account you required registration under any act. For any kind of professional assistance can contact at our website : www.tarunguptaca.com

You can file ITR 1this year and when you will get any capital gain, your loss of last year can be offset in 5 consecutive years

In my view ITR 2 is to filed for carry forward of capital loss in future

You dont need to file ITR 2 just to carry forward losses.
You can set off such losses next year.

need to show cash inflow by selling assets, releaisng liability

thanks sir,
but ,please give me detail knowledge

yes, capital gain tax

The investment should be within one year and construction within 3 years. Also the owner should not own more than one residential house for exemption of sale proceeds.