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FAQ on ITR-3
- Who is eligible to use this Return Form?
This Return Form is to be used by an individual or a Hindu Undivided Family who is
having income under the head “profits or gains of business or profession” and who is not
eligible to file Form ITR‐1 (Sahaj), ITR‐2 or ITR‐4 (Sugam).
2 .Obligation to file return
Every individual or HUF whose total income before allowing deductions under Chapter
VI‐A of the Income‐tax Act, exceeds the maximum amount which is not chargeable to income
tax is obligated to furnish his return of income. The claim of deduction(s) under Chapter VI‐A
is to be mentioned in Part C of this Return Form.
