ITR 3 Return Filing

ITR-3 is designed for individuals and Hindu Undivided Families (HUFs) who have income from a proprietary business or profession, salary or any other sources. It is applicable when the taxpayer has income from:

  • Business or Profession

  • Capital Gains

  • Any other source (excluding income from the lottery, racehorses, and speculative businesses)

Documents Required:

  • Sales or Service Invoice

  • Purchase Invoices

  • Saving or FD Interest Certificate

  • Bank Statement Current and Saving (both) of relevant FY

  • Tax Saving Proofs (LIP, Mediclaim, FD over 5 years receipts etc.)

  • Home Loan Interest Certificate

  • Details of any other income

  • Rental Receipts

  • Donation Receipts

  • Tution Fees Receipts

  • Capital Gain reports

  • List of Foreign Assets holding 

  • Business Owners: If you run a business, whether as a sole proprietorship or in partnership, ITR-3 is your designated form. It accommodates income from business or profession, making it a must-have for entrepreneurs.

  • Professionals: Professionals like doctors, chartered accountants, company secretaries, cost and management accoutants, lawyers, architects, or consultants should opt for ITR-3 if their income isn't just from salaries but also stems from their professional practice.

  • Partners of a Firm: Individuals who are partners in a firm or association of persons (AOP) should choose ITR-3 to report their share of income from the partnership.

Who should File ITR 3?