ITR-3 – For Individuals & HUFs with Business or Professional Income
Who Can File?
Individuals & HUFs earning income from:
- Proprietorship business
- Freelancing or professional services (Doctors, CAs, Consultants, etc.)
- Director in a company or holding unlisted equity shares
- Capital gains, house property, and other income sources
Who Cannot File?
- Companies, LLPs, or partnership firms
Best For:
Self-employed professionals, freelancers, business owners, or individuals with multiple income sources.
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