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Learn about ITR 3 form in detail


ITR 3 For FY 2019-20 & AY 2020-21

The ITR 3 for AY 2023-24 applies to every individual and Hindu Undivided Family (HUF) having income from a proprietary business or carrying on a profession such as architecture, accountancy, engineering, medical and more. ITR 3 may also comprise income from house property, salary/pension and income other such sources.

ITR 3 is one of the detailed ITR forms in which the person filing the return has to give full particulars of his profit and loss during the period and the assets and liabilities as at year ending date.

    • This form must be chosen by individual taxpayers and HUFs who make an income from a profession or from owning a business. The following mentioned taxpayers can select the ITR-3 form:

      1. Individuals creating a profit from a business or profession

      2. In case any investments were made in equity shares unlisted at any time during a financial year

      3. In case the taxpayer is a partner in a company

      4. In case the taxpayer is a Director of a company

      5. If income is produced from salary or a pension, house property, or any other source of income

      6. Turnover of the business pension exceeds Rs.2 crore


What is ITR 3?

The ITR 3 is applicable for individual and HUF who have income from profits and gains from business or profession. Individuals having income from the following sources are eligible to file ITR 3:

1) Carrying on a business or profession (both tax audit and non-audit cases)

2) The income tax return may include income from House property, Salary/Pension, capital gains and Income from other sources

Eligibility to File ITR 3 Form

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