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Individuals and Hindu Undivided Families (HUFs) with income from professional services or proprietary business need to use Form itr_3 to file their annual ITR
Income Tax Department (ITD) of India designed and assigned various Income Tax Return (ITR) filing forms to the tax payers making earnings from different sources of income. All tax payers need to choose the appropriate ITR Forms considering their eligibility criteria for each Form, as specified by the ITD..
Individuals and Hindu Undivided Families (HUF’s) having income and gains from a business or a profession are instructed to file returns on Form ITR- 3.
To assess the total income for this category, following sources of income are taken into consideration:
It is to be noted that partners receiving income from their partnership firm, carrying out any business or a profession, are NOT eligible to file annual ITRs through the Form ITR- 3, however, they are advised to file returns through Form ITR- 2.
Also, due date for filing annual returns through Form ITR- 3 is July 31st for individuals, while a business entity can file its annual ITR by September 30th.
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