The ITR-3 Form can be filed by those Individuals and Hindu Undivided Families who earn income from a Proprietary business or by practising his/her profession. However, when an individual/HUF earns income as a partner of a partnership firm that is carrying out business/profession, he can file an ITR-3.
File ITR 3 Via Gen IT Software, Get Demo!
Latest Update
- Taxpayers can now download the first version of the Excel-based utility, JSON Schema, and validation for the ITR-3 form. Download Now
ITR 3 Filing Start Date for Tax Professionals
The online filing of ITR-3 is now live on the Income Tax portal from 18th June 2026. Taxpayers can download the latest versions of the utility, schema, and validation tools for Form ITR-3.
Who is Not Eligible to File the ITR-3 Form?
Individuals and HUF who don’t have income from business or profession.
When Should ITR 3 be Filed?
- ITR-3 form is filed when the assessee earns income which falls into the below-mentioned category:
- Income earned from Proprietary Business
- Income gained by conducting a profession
- A person who is Partners in a Firm.
- Individuals who are Directors in a company or who hold unlisted equity shares to file ITR-3
- Income from House property
- ITR-3 is also needed to be filed by a person whose income is chargeable to tax under “profits and gains of business or profession” like, interest, salary, bonus, commission or remuneration.
What is the Due Date for Filing ITR 3 Form?
The due date for filing an income tax return is as follows for individuals and businesses:
| Annual Year | For Non-audit Cases | For Audit Cases |
|---|---|---|
| AY 2026-27 | 31st August 2026 | 31st October 2026 |
| AY 2025-26 | 31st July 2025( Revised till 16th September 2025, Read Press Release) | 10th December 2025 (Revised) Read PR |
| AY 2024-25 | 31st July 2024 | 31st October 2024 (Revised till 15th November 2024, Read Circular) |
| AY 2023-24 | 31st July 2023 | 31st October 2023 |
What are the Different Methods of Filing ITR-3 Form?
There are the following three methods for filing the Income Tax Return ITR-3 Form:
- By filing a return electronically under a digital signature. (Assesses who need to obtain a tax audit must use this method)
- By conveying the data in ITR-3 form electronically under an electronic verification code.
- By transmitting the data in ITR-3 form electronically, followed by the submission of the return verification in
- Return Form ITR-V to the Income Tax Office via mail. (Taxpayer filing ITR-3 form using this method must complete the acknowledgement in ITR-V.)
Read Also: Complete Process of Filing ITR 1 Online
How an Acknowledgement in ITR-V is Filed Out?
After furnishing all the necessary details, the assessee should print out two copies of Form ITR-V (verification). One copy of ITR-V, properly signed by the assessee, has to be posted to Post Bag No. 1, Electronic City Office, Bengaluru–560100 (Karnataka). The other copy can be retained by the assessee for his record.
Note: ITR-3 form corrigendum via Notification No. 59/2026. Read More
Step-by-Step Process to File ITR 3 Online for AY 2026-27
Part A – GEN General
Nature of Business
Part-A BS
Part A-Manufacturing Account
Part A-Trading Account
Part A-P&L Account
Part A-Other Information
Part A QD
Schedule S
Schedule HP
Schedule BP
Schedule DPM
Schedule DOA
Schedule DEP
Schedule DCG
Schedule ESR
Schedule Capital Gains
A Short-term Capital Gains (STCG)
B Long-term capital gain (LTCG)
Schedule 112-A
Schedule 115AD(1)(b)(iii) proviso
Schedule VDA
Schedule OS
Schedule CYLA
Schedule BFLA
Schedule CFL
Schedule UD
Schedule ICDS
Schedule 10AA
Schedule 80G
Schedule 80GGA
Schedule 80GGC
Schedule 80DD
Schedule 80U
Schedule RA
Schedule 80-IA
Schedule 80-IB
Schedule 80-IE
Schedule VI-A
Schedule AMT
Schedule AMTC
Schedule SPI
Schedule SI
Schedule IF
Schedule EI
Schedule PTI
Schedule TPSA
Schedule FSI
Schedule TR
Schedule FA
Schedule 5A
Schedule AL
Schedule GST
Schedule: Tax Deferred on ESOP
Part B- TI Computation of Total Income
Part B- TII
Tax Payments
Verification
Since ITR-3 for AY: 2020-21 is not available in “https://www.incometaxindiaefiling.gov.in/downloads/incomeTaxReturnUtilities, then hoe to file it.
Please wait for the department to notify form ITR 3
Sir, I have received amount under 194H commission on brokerage and I have also income from Agriculture more than 5000/-, as per presumptive scheme I am liable to file ITR4 whereas in ITR 4 we cannot declare agriculture income in excess of 5000/-. Please advise
As per validation rules, you can not file ITR 4 so please check other ITR Forms
Hi team,
I have one query…… I have been hired in the HR department on the contractual basis…they deducted TDS sec 194J 10%….now I want to file my ITR …..after going thru internet I observed ITR 3 is for professional income but their require books of account …..then I came across ITR 4 presumptive basis for professionals ……….but if I opt presumptive basis then next 5 years presumptive only what if next year I will become permanent employee then ITR1 means opting out from presumptive scheme ….. my total annual income is 245000
As you are working on a contract basis you can opt for presumptive scheme and can file ITR 4 and when you get permanent employee then you can file ITR 1 for your salary income in next year
In “https://www.incometaxindiaefiling.gov.in/downloads/incomeTaxReturnUtilities?lang=eng”, ITR-3 is not there to download. what to do?; which form I have to fill; Last year I have filed ITR-3.
Now ITR 3 is not available for FY 19-20
when itr3 will be avaiable in income tax portal
KINDLY ADVISE WHAT EXACTLY ARE THE VALUES TO BE FILLED IN COLUMN A-3 OF SCHEDULE CG (STCG). DOES FULL CONSIDERATION MEANS SALE VALUE WITHOUT BROKERAGE & TAXES & COST OF ACQUISITION WITHOUT INDEXATION MEANS TOTAL BUYING VALUE INCLUDING BROKERAGE & TAXES. WHAT IS COST OF IMPROVEMENT. DOES EXP WHOLLY & EXCLUSIVELY ON TRANSFER MEANS BROKERAGE & TAXES ON SALE OF EQUITY SHARES. WHAT IS TO FILLED IN SUBHEAD (d) of COLUMN A-3
Under column Full value of sale consideration, the gross amount received on sale of shares before deducting any brokerage, brokerage expenses should be shown under the cost of transfer column, and cost of acquisition includes brokerage and taxes.