ITR-3
For individuals and HUFs with income from business or profession computed on a normal (non-presumptive) basis, along with any other income sources.
Who files it
Individuals and HUFs running a business or profession where profit is computed from actual books of account, rather than under a presumptive scheme.
Frequency
Annual
Due date
31 July for non-audit cases, 31 October if a tax audit applies
Filed with
Income Tax e-filing portal
ITR-3 is the most detailed individual return, since it requires reporting a full profit and loss account and balance sheet for the business or profession, alongside salary, house property, capital gains, and other income if applicable.
A CA in independent practice, a business owner maintaining full books, or anyone who has opted out of a presumptive scheme they were otherwise eligible for, typically files here.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.