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ITR, or Income Tax Return, is a designated document used to report income earned and corresponding taxes paid within a fiscal year to the Income-tax Department. This form facilitates carrying forward losses and requesting refunds from the tax authorities. Various types of income tax return forms cater to different taxpayer statuses and income types. You can access these forms for download at www.incometaxindia.gov.in.
It is applicable to an individual or a Hindu Undivided Family who has any income chargeable to tax under the head business or profession
Form ITR – 3 can be used by an individual or a Hindu Undivided Family who is having income from profits and gains of business or profession.ITR – 3 is also required to be filed by a person whose income is chargeable to tax under the head “Profits and gains ofbusiness or profession” is in the nature of interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from a partnership firm.
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