India Individual/HUF Income Tax Return (ITR-3, Assessment Year 2026-27)

Fields

• filerStatus enum required

  ITR-3 is used by individuals and Hindu Undivided Families (HUFs) with income from profits and gains of business or profession.

  enum: individual | huf
• panNumber string required

  PAN

  patternclassification: pii
• firstName string required

  First Name

  classification: pii
• middleName string optional

  Middle Name

  classification: pii
• lastName string optional

  Last Name

  classification: pii
• dateOfBirthOrFormation date required

  Date of Birth/Formation

  classification: pii
• dateOfCommencementOfBusiness date optional

  Distinguishes ITR-3 (business/professional income) from ITR-1/ITR-2, which do not collect this date.

• aadhaarNumber string optional

  Aadhaar Number

  patternclassification: sensitive-pii
• aadhaarEnrolmentId string optional

  Aadhaar Enrolment Id

  classification: sensitive-pii
• primaryAddressFlatDoorBlock string required

  Primary address — Flat/Door/Block No.

  classification: pii
• primaryAddressPremisesName string optional

  Primary address — Name of Premises/Building/Village

  classification: pii
• primaryAddressRoadStreet string optional

  Primary address — Road/Street/Post Office

  classification: pii
• primaryAddressAreaLocality string optional

  Primary address — Area/Locality

  classification: pii
• primaryAddressTownCityDistrict string required

  Primary address — Town/City/District

  classification: pii
• primaryAddressState string required

  Primary address — State

  classification: pii
• primaryAddressCountry string required

  Primary address — Country

  classification: pii
• primaryAddressPinCode string optional

  Primary address — Pin Code

  classification: pii
• primaryEmail string required

  Primary Email ID

  patternclassification: pii
• secondaryEmail string optional

  Secondary Email ID

  patternclassification: pii
• primaryMobileNumber string required

  Primary Mobile no.

  classification: pii
• secondaryMobileNumber string optional

  Secondary Mobile no.

  classification: pii
• residentialStatus enum required

  Residential status

  enum: resident | resident_not_ordinarily_resident | non_resident
• totalPeriodOfStayInIndiaCurrentYear integer optional

  Total period of stay in India during the previous year (days)

  range: 0–366
• totalPeriodOfStayInIndiaPreceding4Years integer optional

  Total period of stay in India during the 4 preceding years (days)

  range: 0–∞
• optsOutOfNewTaxRegime115BAC6 boolean required

  Current-year regime election only. The form's own multi-year Form 10-IEA opt-in/opt-out history (cells E46-E109, tracking prior-year elections and re-entries) is a materially different filing posture and is out of scope, consistent with this registry's precedent for ITR-1/ITR-4's regime-history sections — see VERIFICATION.md.

• filingUnderSeventhProvisoOnly boolean required

  Filer is not otherwise required to file under section 139(1) but is filing due to one or more of the seventh-proviso conditions (high-value deposits, foreign travel, electricity consumption, or other prescribed conditions).

• depositsExceedOneCroreInCurrentAccounts boolean optional

  Deposited more than Rs. 1 crore in one or more current accounts?

• foreignTravelExpenditureExceedsTwoLakh boolean optional

  Incurred more than Rs. 2 lakh on foreign travel?

• electricityExpenditureExceedsOneLakh boolean optional

  Incurred more than Rs. 1 lakh on electricity consumption?

• meetsOtherSeventhProvisoConditions boolean optional

  Meets other prescribed seventh-proviso conditions (turnover/receipts/TDS-TCS/savings-deposit thresholds)?

• filedUnderSection enum required

  Return filed under section

  enum: 10 values
• originalReturnReceiptNumber string optional

  Required when filing a revised, defective, or modified return.

• originalReturnFilingDate date optional

  Date of filing of Original Return

• filedByRepresentativeAssessee boolean required

  Return filed by a representative assessee?

• representativeName string optional

  Name of the representative assessee

  classification: pii
• representativeEmail string optional

  Email-ID of the representative assessee

  classification: pii
• representativeContactNumber string optional

  Contact number of the representative assessee

  classification: pii
• representativeCapacity string optional

  Capacity of representative

• representativeAddress string optional

  Address of the representative

  classification: pii
• representativePAN string optional

  PAN of the Representative

  patternclassification: pii
• representativeAadhaar string optional

  Aadhaar Number of the representative

  classification: sensitive-pii
• isDirectorInCompany boolean required

  Per-company detail (name, PAN, type, listed/unlisted, DIN) is out of scope; see VERIFICATION.md.

• isPartnerInFirm boolean required

  Per-firm detail (name, PAN) is out of scope; see VERIFICATION.md.

• heldUnlistedEquitySharesDuringYear boolean required

  Per-holding detail (opening/closing balance, acquisitions, disposals) is out of scope; see VERIFICATION.md.

• governedByPortugueseCivilCode boolean required

  Governed by Portuguese Civil Code under section 5A?

• liableToMaintainAccounts44AA boolean required

  Section 44AA books-of-account maintenance requirement. Distinguishes ITR-3 (and full books-of-account filers) from ITR-4's presumptive-only filers, who are not required to maintain regular books.

• liableForAudit44AB boolean required

  Liable for audit under section 44AB?

• dateOfAuditReport date optional

  Date of furnishing of the audit report

• auditReportAcknowledgementNumber string optional

  Acknowledgement number of the audit report

• auditorName string optional

  Name of the auditor signing the tax audit report

  classification: pii
• auditorMembershipNumber string optional

  Membership no. of the auditor

• auditFirmName string optional

  Name of the auditor (proprietorship/firm)

• auditFirmRegistrationNumber string optional

  Proprietorship/firm registration number

• auditFirmPAN string optional

  PAN of the proprietorship/firm

  patternclassification: pii
• auditReportUDIN string optional

  Unique Document Identification Number issued by ICAI for the audit report.

• businessOrProfessionCode string required

  First (primary) business/profession activity code. Up to three activities may be declared on the source form; only the primary activity is modelled — see VERIFICATION.md.

• businessTradeName string optional

  Trade name of the proprietorship, if any

• natureOfBusinessDescription string optional

  Description of business/profession

• maintainsRegularBooksOfAccount boolean required

  Gates which balance-sheet section applies: the full Part A-BS Sources/Application of Funds statement (regular books) or the four-line 'No Account Case' summary (section 44AA(2) filers not maintaining regular books). Derived from the form's own two-section structure — there is no single dedicated yes/no cell — see the 'NO ACCOUNT CASE' heading at row 90 versus the main balance-sheet heading at F3.

• totalProprietorsFund number optional

  Total proprietor's fund (a + bv)

• totalLoanFunds number optional

  Total Loan Funds (aiii + biii)

• totalSourcesOfFunds number optional

  Sources of funds (1c + 2c +3+4iii)

• totalFixedAssets number optional

  Total (1c + 1d)

• totalInvestmentsBS number optional

  Total investments (aiii + biv)

• netCurrentAssets number optional

  Net current assets (3c – diii)

• totalApplicationOfFunds number optional

  Total, application of funds (1e + 2c + 3e +4d)

• deferredTaxLiabilityBS number optional

  Line item present only when applicable; not every filer has a non-zero balance here.

• totalAdvancesBS number optional

  Line item present only when applicable; not every filer has a non-zero balance here.

• otherApplicationOfFunds number optional

  Line item present only when applicable; not every filer has a non-zero balance here.

• noAccountCaseSundryDebtors number optional

  Amount of total sundry debtors

• noAccountCaseSundryCreditors number optional

  Amount of total sundry creditors

• noAccountCaseStockInTrade number optional

  Amount of total stock-in-trade

• noAccountCaseCashBalance number optional

  Amount of the cash balance

• grossReceiptsOfBusiness number optional

  Sales/Gross receipts of business (net of returns, refunds, duty/tax)

• grossReceiptsFromProfession number optional

  Gross receipts from Profession

• totalRevenueFromOperations number optional

  Total Revenue from operations

• closingStockOfFinishedGoods number optional

  Closing Stock of Finished Goods

• openingStockOfFinishedGoods number optional

  Opening Stock of Finished Goods

• purchases number optional

  Purchases (net of refunds and duty or tax, if any)

• directExpensesTotal number optional

  Direct Expenses

• grossProfitFromBusinessProfession number optional

  Gross Profit from Business/Profession

• totalOtherIncomePL number optional

  Total of other income (Profit and Loss account)

• totalCreditsToProfitAndLossAccount number optional

  Total of credits to profit and loss account

• profitBeforeInterestDepreciationTax number optional

  Profit before interest, depreciation and taxes

• totalInterestExpensePL number optional

  Interest (total)

• netProfitBeforeTaxesPL number optional

  The taxpayer-entered starting point for Schedule BP's computation of income from business or profession (cited by Schedule BP as 'item 53 of P&L'). Schedule BP's own book-to-tax adjustment lines (depreciation, disallowances under sections 36/37/40/40A/43B, etc.) are out of scope — see VERIFICATION.md.

• totalDeductionsChapterVIA number optional

  Aggregate total only. This document does not itemize the underlying section-by-section deduction limits (80C, 80D, 80G, etc.) — see in/incometax/individual-tax-return-itr2, which models that same Chapter VI-A section structure in full, and VERIFICATION.md.

• totalAdvanceTaxPaid number optional

  Advance Tax paid

• totalSelfAssessmentTaxPaid number optional

  Self-Assessment Tax paid

• hasIndianBankAccount boolean required

  Have a bank account in India?

• bankAccountIFSCCode string optional

  First (primary) bank account only; the source form allows reporting multiple accounts — see VERIFICATION.md.

  classification: financial
• bankAccountNumber string optional

  Account Number

  classification: financial
• bankAccountSelectedForRefund boolean optional

  Select Account for refund credit

• verificationFullName string required

  Full name (verification)

  classification: pii
• verificationCapacity enum required

  Capacity in which making the return

  enum: 8 values
• verificationPlace string required

  Place

• verificationDate date required

  Date