{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "in/incometax/individual-tax-return-itr3",
  "version": "1.0.0",
  "title": "India Individual/HUF Income Tax Return (ITR-3, Assessment Year 2026-27)",
  "description": "Prepare and review an individual's or Hindu Undivided Family's (HUF's) Indian income tax return using ITR-3, for filers with income from profits and gains of business or profession who do not qualify for (or do not opt into) the presumptive-taxation schemes covered by ITR-4 (SUGAM). ITR-3 is the return used by business/professional filers required to maintain regular books of account under section 44AA and, where applicable, obtain a tax audit under section 44AB — the most complex of the ITR-1/2/3/4 set and the last of that set to be authored in this registry. Filing is online through the Income Tax Department's e-Filing portal (incometax.gov.in). This document models the fields that distinguish ITR-3 from the already-published in/incometax/individual-tax-return-itr1-sahaj, in/incometax/individual-tax-return-itr2, and in/incometax/individual-tax-return-itr4-sugam: the extended general/identity and representative-assessee questions shared with ITR-2/ITR-4; the section 44AA books-of-account and section 44AB tax-audit eligibility gates with auditor/UDIN detail; nature of business/profession; the Balance Sheet (Sources and Application of Funds, or the four-line 'No Account Case' summary for filers not maintaining regular books); the Trading Account and Profit and Loss account aggregates (gross receipts, revenue from operations, opening/closing stock, purchases, direct expenses, gross profit, other income, and net profit before taxes); and an aggregate Chapter VI-A deduction figure, aggregate advance-tax/self-assessment-tax payments, bank account details for refund, and the verification block. Out of scope: Schedule BP's own book-to-tax adjustment lines (depreciation and disallowances under sections 36/37/40/40A/43B, etc.), the Manufacturing Account, Quantitative Details, GST turnover-reconciliation schedule, per-item schedule detail behind the multi-business-activity, director/partner/unlisted-shares, and multi-bank-account tables, and full field-by-field modelling of the Schedule S (salary), House Property, Schedule CG (capital gains), OS (other sources), and itemised Chapter VI-A schedules — these are structurally identical to the schedules already modelled in full in in/incometax/individual-tax-return-itr2, and re-deriving them against this document's own workbook citations is deferred to a future version; see VERIFICATION.md for the full scope rationale. It does not submit the return, compute tax owed, or determine any refund/demand amount — the live e-Filing portal is always authoritative.",
  "status": "draft",
  "jurisdiction": {
    "country": "IN",
    "level": "national"
  },
  "authority": {
    "name": "Income Tax Department, Government of India (forms notified by the Central Board of Direct Taxes)",
    "abbreviation": "ITD / CBDT",
    "url": "https://www.incometax.gov.in/"
  },
  "process": {
    "type": "filing",
    "language": "en"
  },
  "source": {
    "url": "https://www.incometax.gov.in/iec/foportal/downloads",
    "retrievedAt": "2026-07-05",
    "documentRef": "ITR-3 notified-form Excel utility, Assessment Year 2026-27, version 1.1 (ITR3_AY_26-27_V1.1.zip / .xlsm), published on the e-Filing portal's own Downloads page at https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-07/ITR3_AY_26-27_V1.1.zip"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-05",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-01",
    "notes": "Source-derived reference schema authored directly from the Income Tax Department's own current-cycle Excel utility (AY 2026-27), fetched with no access block from the e-filing portal's static file host (incometax.gov.in). The .xlsm utility (a ZIP/OOXML container, 66 worksheets) was extracted with Python's zipfile module and its worksheet XML parsed directly with a self-closing-cell-aware regex (the same technique already used for ITR-1/ITR-2/ITR-4) to read cell labels and codes. Every field's sourceRef cites the specific worksheet and cell, plus the form's own line code where one exists. See VERIFICATION.md for the extraction technique, scope decisions, and mock-data test run."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-05"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "filerStatus",
      "label": "Status",
      "type": "enum",
      "required": true,
      "description": "ITR-3 is used by individuals and Hindu Undivided Families (HUFs) with income from profits and gains of business or profession.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AK9 'Status (I-Individual,H-HUF)'; dropdown options at BB10 'I-INDIVIDUAL', BB11 'H-HUF' (selection cell BB9)",
      "validation": {
        "enum": [
          "individual",
          "huf"
        ]
      },
      "fieldRole": "eligibility"
    },
    {
      "name": "panNumber",
      "label": "PAN",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AK7 'PAN'",
      "validation": {
        "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]$"
      },
      "classification": "pii"
    },
    {
      "name": "firstName",
      "label": "First Name",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E7 'First Name'",
      "classification": "pii"
    },
    {
      "name": "middleName",
      "label": "Middle Name",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell O7 'Middle Name'",
      "classification": "pii"
    },
    {
      "name": "lastName",
      "label": "Last Name",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell W7 'Last Name'",
      "classification": "pii"
    },
    {
      "name": "dateOfBirthOrFormation",
      "label": "Date of Birth/Formation",
      "type": "date",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell W9 'Date of Birth/Formation (DD/MM/YYYY)'",
      "classification": "pii"
    },
    {
      "name": "dateOfCommencementOfBusiness",
      "label": "Date of Commencement of Business",
      "type": "date",
      "required": false,
      "description": "Distinguishes ITR-3 (business/professional income) from ITR-1/ITR-2, which do not collect this date.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E9 'Date of Commencement of Business (DD/MM/YYYY)'"
    },
    {
      "name": "aadhaarNumber",
      "label": "Aadhaar Number",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E110 'Aadhaar Number \\\\n[Please enter the Aadhaar Number. Applicable to Individual only]'",
      "validation": {
        "pattern": "^[0-9]{12}$"
      },
      "classification": "sensitive-pii"
    },
    {
      "name": "aadhaarEnrolmentId",
      "label": "Aadhaar Enrolment Id",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E111 'Aadhaar Enrolment Id'",
      "classification": "sensitive-pii"
    },
    {
      "name": "primaryAddressFlatDoorBlock",
      "label": "Primary address — Flat/Door/Block No.",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E13 'Flat/ Door/ Block No.'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressPremisesName",
      "label": "Primary address — Name of Premises/Building/Village",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell W13 'Name of Premises / Building / Village'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressRoadStreet",
      "label": "Primary address — Road/Street/Post Office",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AE13 'Road / Street / Post Office'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressAreaLocality",
      "label": "Primary address — Area/Locality",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AK13 'Area / Locality'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressTownCityDistrict",
      "label": "Primary address — Town/City/District",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E16 'Town/City/District'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressState",
      "label": "Primary address — State",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell W16 'State'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressCountry",
      "label": "Primary address — Country",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AE16 'Country'",
      "classification": "pii"
    },
    {
      "name": "primaryAddressPinCode",
      "label": "Primary address — Pin Code",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AO16 'Pin Code'",
      "classification": "pii"
    },
    {
      "name": "primaryEmail",
      "label": "Primary Email ID",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E27 'Primary Email ID of the taxpayer'",
      "validation": {
        "pattern": "^\\S+@\\S+\\.\\S+$"
      },
      "classification": "pii"
    },
    {
      "name": "secondaryEmail",
      "label": "Secondary Email ID",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N27 'Secondary Email ID'",
      "validation": {
        "pattern": "^\\S+@\\S+\\.\\S+$"
      },
      "classification": "pii"
    },
    {
      "name": "primaryMobileNumber",
      "label": "Primary Mobile no.",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell W27 'Primary Mobile no of the taxpayer'",
      "classification": "pii"
    },
    {
      "name": "secondaryMobileNumber",
      "label": "Secondary Mobile no.",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AK27 'Secondary Mobile no'",
      "classification": "pii"
    },
    {
      "name": "residentialStatus",
      "label": "Residential status",
      "type": "enum",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E36 'Conditions for Residential Status (Applicable for Individuals Only)'; residency dropdown at W36",
      "validation": {
        "enum": [
          "resident",
          "resident_not_ordinarily_resident",
          "non_resident"
        ]
      },
      "fieldRole": "eligibility"
    },
    {
      "name": "totalPeriodOfStayInIndiaCurrentYear",
      "label": "Total period of stay in India during the previous year (days)",
      "type": "integer",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E43 'Total period of stay in India during the previous year (in days)'",
      "validation": {
        "minimum": 0,
        "maximum": 366
      }
    },
    {
      "name": "totalPeriodOfStayInIndiaPreceding4Years",
      "label": "Total period of stay in India during the 4 preceding years (days)",
      "type": "integer",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E44 'Total period of stay in India during the 4 preceding years (in days)'",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "optsOutOfNewTaxRegime115BAC6",
      "label": "Exercises the option under section 115BAC(6) to opt out of the new tax regime?",
      "type": "boolean",
      "required": true,
      "description": "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.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E58 'Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime?'"
    },
    {
      "name": "filingUnderSeventhProvisoOnly",
      "label": "Filing return of income under Seventh proviso to Section 139(1)",
      "type": "boolean",
      "required": true,
      "description": "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).",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E101 'Are you filing return of income under Seventh proviso to Section 139(1)'",
      "fieldRole": "eligibility"
    },
    {
      "name": "depositsExceedOneCroreInCurrentAccounts",
      "label": "Deposited more than Rs. 1 crore in one or more current accounts?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E102 'Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year?'",
      "visibleWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      },
      "requiredWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      }
    },
    {
      "name": "foreignTravelExpenditureExceedsTwoLakh",
      "label": "Incurred more than Rs. 2 lakh on foreign travel?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E103 'Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country'",
      "visibleWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      },
      "requiredWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      }
    },
    {
      "name": "electricityExpenditureExceedsOneLakh",
      "label": "Incurred more than Rs. 1 lakh on electricity consumption?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E104 'Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity'",
      "visibleWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      },
      "requiredWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      }
    },
    {
      "name": "meetsOtherSeventhProvisoConditions",
      "label": "Meets other prescribed seventh-proviso conditions (turnover/receipts/TDS-TCS/savings-deposit thresholds)?",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E105 'Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1)'",
      "visibleWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      },
      "requiredWhen": {
        "field": "filingUnderSeventhProvisoOnly",
        "equals": true
      }
    },
    {
      "name": "filedUnderSection",
      "label": "Return filed under section",
      "type": "enum",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N30 'Filed u/s'; option list beginning X30 '139(1)- On or Before due date'",
      "validation": {
        "enum": [
          "139(1)-on-or-before-due-date",
          "139(4)-belated",
          "139(5)-revised",
          "139(8A)-updated",
          "142(1)",
          "148",
          "153A",
          "153C",
          "119(2)(b)",
          "92CD"
        ]
      }
    },
    {
      "name": "originalReturnReceiptNumber",
      "label": "Original return receipt/acknowledgement number",
      "type": "string",
      "required": false,
      "description": "Required when filing a revised, defective, or modified return.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E32 'If revised/defective/Modified, enter Receipt no'",
      "visibleWhen": {
        "field": "filedUnderSection",
        "equals": "139(5)-revised"
      },
      "requiredWhen": {
        "field": "filedUnderSection",
        "equals": "139(5)-revised"
      }
    },
    {
      "name": "originalReturnFilingDate",
      "label": "Date of filing of Original Return",
      "type": "date",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AF32 'Date of filing of Original Return (DD/MM/YYYY)'",
      "visibleWhen": {
        "field": "filedUnderSection",
        "equals": "139(5)-revised"
      },
      "requiredWhen": {
        "field": "filedUnderSection",
        "equals": "139(5)-revised"
      }
    },
    {
      "name": "filedByRepresentativeAssessee",
      "label": "Return filed by a representative assessee?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E114 'Whether this return is being filed by a representative assessee?'",
      "fieldRole": "eligibility"
    },
    {
      "name": "representativeName",
      "label": "Name of the representative assessee",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell G115 'Name of the representative assessee'",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "representativeEmail",
      "label": "Email-ID of the representative assessee",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N116 'Email-ID of the representative assessee'",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "representativeContactNumber",
      "label": "Contact number of the representative assessee",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N117 'Contact number of the representative assessee'",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "representativeCapacity",
      "label": "Capacity of representative",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N118 'Capacity of representative' (dropdown at AE118)",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      }
    },
    {
      "name": "representativeAddress",
      "label": "Address of the representative",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell G119 'Address of the representative'",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "representativePAN",
      "label": "PAN of the Representative",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell G120 'Permanent Account Number (PAN) of the Representative'",
      "validation": {
        "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]$"
      },
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "requiredWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "representativeAadhaar",
      "label": "Aadhaar Number of the representative",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N121 'Aadhaar Number of the representative'",
      "visibleWhen": {
        "field": "filedByRepresentativeAssessee",
        "equals": true
      },
      "classification": "sensitive-pii"
    },
    {
      "name": "isDirectorInCompany",
      "label": "Director in a company at any time during the previous year?",
      "type": "boolean",
      "required": true,
      "description": "Per-company detail (name, PAN, type, listed/unlisted, DIN) is out of scope; see VERIFICATION.md.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E122 'Whether you are Director in a company at any time during the previous year?'"
    },
    {
      "name": "isPartnerInFirm",
      "label": "Partner in a firm at any time during the previous year?",
      "type": "boolean",
      "required": true,
      "description": "Per-firm detail (name, PAN) is out of scope; see VERIFICATION.md.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E128 'Whether you are a Partner in a Firm?'"
    },
    {
      "name": "heldUnlistedEquitySharesDuringYear",
      "label": "Held unlisted equity shares at any time during the previous year?",
      "type": "boolean",
      "required": true,
      "description": "Per-holding detail (opening/closing balance, acquisitions, disposals) is out of scope; see VERIFICATION.md.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell E133 'Whether you have held unlisted equity shares at any time during the previous year?'"
    },
    {
      "name": "governedByPortugueseCivilCode",
      "label": "Governed by Portuguese Civil Code under section 5A?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell AF112 'Are you governed by Portuguese Civil Code as per section 5A ?'"
    },
    {
      "name": "liableToMaintainAccounts44AA",
      "label": "Liable to maintain accounts as per section 44AA?",
      "type": "boolean",
      "required": true,
      "description": "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.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell F151 'Are you liable to maintain accounts as per section 44AA?'",
      "fieldRole": "eligibility"
    },
    {
      "name": "liableForAudit44AB",
      "label": "Liable for audit under section 44AB?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell F156 'Are you liable for audit under section 44AB?' (selection cell AF151/AF156 area)",
      "fieldRole": "eligibility"
    },
    {
      "name": "dateOfAuditReport",
      "label": "Date of furnishing of the audit report",
      "type": "date",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell G162 'Date of furnishing of the audit report (DD/MM/YYYY)'",
      "visibleWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      },
      "requiredWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      }
    },
    {
      "name": "auditReportAcknowledgementNumber",
      "label": "Acknowledgement number of the audit report",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N163 'Acknowledgement number of the audit report'",
      "visibleWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      },
      "requiredWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      }
    },
    {
      "name": "auditorName",
      "label": "Name of the auditor signing the tax audit report",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell G164 'Name of the auditor signing the tax audit report'",
      "visibleWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      },
      "requiredWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "auditorMembershipNumber",
      "label": "Membership no. of the auditor",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell G165 'Membership no. of the auditor'",
      "visibleWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      },
      "requiredWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      }
    },
    {
      "name": "auditFirmName",
      "label": "Name of the auditor (proprietorship/firm)",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell G166 'Name of the auditor (proprietorship/firm)'",
      "visibleWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      }
    },
    {
      "name": "auditFirmRegistrationNumber",
      "label": "Proprietorship/firm registration number",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N167 'Proprietorship/firm registration number'",
      "visibleWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      }
    },
    {
      "name": "auditFirmPAN",
      "label": "PAN of the proprietorship/firm",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell G168 'Permanent Account Number (PAN) of the proprietorship/ firm'",
      "validation": {
        "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]$"
      },
      "visibleWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      },
      "classification": "pii"
    },
    {
      "name": "auditReportUDIN",
      "label": "UDIN",
      "type": "string",
      "required": false,
      "description": "Unique Document Identification Number issued by ICAI for the audit report.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'PART A - General' sheet cell N172 'UDIN'",
      "visibleWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      },
      "requiredWhen": {
        "field": "liableForAudit44AB",
        "equals": true
      }
    },
    {
      "name": "businessOrProfessionCode",
      "label": "Nature of business/profession — Code",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Nature Of Business' sheet cell E4 'Code' (header of the business-activity table at D4:G4; data entered in row 5, cell E5)"
    },
    {
      "name": "businessTradeName",
      "label": "Trade name of the proprietorship, if any",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Nature Of Business' sheet cell F4 'Trade name of the proprietorship, if any' (header of the business-activity table at D4:G4; data entered in row 5, cell F5)"
    },
    {
      "name": "natureOfBusinessDescription",
      "label": "Description of business/profession",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Nature Of Business' sheet cell G4 'Description' (header of the business-activity table at D4:G4; data entered in row 5, cell G5)"
    },
    {
      "name": "maintainsRegularBooksOfAccount",
      "label": "Regular books of account maintained?",
      "type": "boolean",
      "required": true,
      "description": "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.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell C90 'NO ACCOUNT\\\\nCASE'; contrasted with the main heading at ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F3 'BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026...'",
      "fieldRole": "eligibility"
    },
    {
      "name": "totalProprietorsFund",
      "label": "Total proprietor's fund (a + bv)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F12 \"Total proprietor's fund (a + bv)\" (line 1c)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "totalLoanFunds",
      "label": "Total Loan Funds (aiii + biii)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F25 'Total Loan Funds (aiii + biii)' (line 2c)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "totalSourcesOfFunds",
      "label": "Sources of funds (1c + 2c +3+4iii)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell E31 'Sources of funds (1c + 2c +3+4iii)' (line 5)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "totalFixedAssets",
      "label": "Total (1c + 1d)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F37 'Total (1c + 1d)' (line 1e)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "totalInvestmentsBS",
      "label": "Total investments (aiii + biv)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F48 'Total investments (aiii + biv)' (line 2c)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "netCurrentAssets",
      "label": "Net current assets (3c – diii)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F84 'Net current assets (3c – diii)' (line 3e)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "totalApplicationOfFunds",
      "label": "Total, application of funds (1e + 2c + 3e +4d)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell E89 'Total, application of funds (1e + 2c + 3e +4d)' (line 5)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "deferredTaxLiabilityBS",
      "label": "Deferred tax liability",
      "type": "number",
      "required": false,
      "description": "Line item present only when applicable; not every filer has a non-zero balance here.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell E26 'Deferred tax liability' (line 3)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "totalAdvancesBS",
      "label": "Total Advances (i + ii)",
      "type": "number",
      "required": false,
      "description": "Line item present only when applicable; not every filer has a non-zero balance here.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F30 'Total Advances (i + ii)' (line 4iii)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "otherApplicationOfFunds",
      "label": "Total (4a + 4b + 4c) — miscellaneous expenditure not written off, deferred tax asset, and P&L accumulated balance",
      "type": "number",
      "required": false,
      "description": "Line item present only when applicable; not every filer has a non-zero balance here.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F88 'Total (4a + 4b + 4c) — miscellaneous expenditure not written off, deferred tax asset, and P&L accumulated balance' (line 4d)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": true
      }
    },
    {
      "name": "noAccountCaseSundryDebtors",
      "label": "Amount of total sundry debtors",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F91 'Amount of total sundry debtors' (line 6a)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": false
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": false
      }
    },
    {
      "name": "noAccountCaseSundryCreditors",
      "label": "Amount of total sundry creditors",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F92 'Amount of total sundry creditors' (line 6b)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": false
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": false
      }
    },
    {
      "name": "noAccountCaseStockInTrade",
      "label": "Amount of total stock-in-trade",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F93 'Amount of total stock-in-trade' (line 6c)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": false
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": false
      }
    },
    {
      "name": "noAccountCaseCashBalance",
      "label": "Amount of the cash balance",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part A - BS' sheet cell F94 'Amount of the cash balance' (line 6d)",
      "visibleWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": false
      },
      "requiredWhen": {
        "field": "maintainsRegularBooksOfAccount",
        "equals": false
      }
    },
    {
      "name": "grossReceiptsOfBusiness",
      "label": "Sales/Gross receipts of business (net of returns, refunds, duty/tax)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Trading Account' sheet cell F15 'Total(i+ii+iiic)' (line Aiv)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "grossReceiptsFromProfession",
      "label": "Gross receipts from Profession",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Trading Account' sheet cell E16 'Gross receipts from Profession' (line B)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "totalRevenueFromOperations",
      "label": "Total Revenue from operations",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Trading Account' sheet cell E27 'Total Revenue from operations (Aiv + B +Cix)' (line 4D)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "closingStockOfFinishedGoods",
      "label": "Closing Stock of Finished Goods",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Trading Account' sheet cell D28 'Closing Stock of Finished Stocks' (line 5)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "openingStockOfFinishedGoods",
      "label": "Opening Stock of Finished Goods",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Trading Account' sheet cell D30 'Opening Stock of Finished Goods' (line 7)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "purchases",
      "label": "Purchases (net of refunds and duty or tax, if any)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Trading Account' sheet cell D31 'Purchases (net of refunds and duty or tax, if any)' (line 8)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "directExpensesTotal",
      "label": "Direct Expenses",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Trading Account' sheet cell D32 'Direct Expenses (9i + 9ii + 9iii)' (line 9)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "grossProfitFromBusinessProfession",
      "label": "Gross Profit from Business/Profession",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Trading Account' sheet cell D56 'Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii-11)' (line 12)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "totalOtherIncomePL",
      "label": "Total of other income (Profit and Loss account)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Profit and Loss' sheet cell F27 'Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x+ xi)' (line 14xii)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "totalCreditsToProfitAndLossAccount",
      "label": "Total of credits to profit and loss account",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Profit and Loss' sheet cell E28 'Total of credits to profit and loss account (13+14xii)' (line 15)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "profitBeforeInterestDepreciationTax",
      "label": "Profit before interest, depreciation and taxes",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Profit and Loss' sheet cell E127 'Profit before interest, depreciation and taxes[15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46 + 47iv + 48 + 49)]' (line 50)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "totalInterestExpensePL",
      "label": "Interest (total)",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Profit and Loss' sheet cell F131 'Total (i + ii)' (line 51iii, Interest)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "netProfitBeforeTaxesPL",
      "label": "Net Profit before taxes",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Profit and Loss' sheet cell E133 'Net Profit before taxes  (50 – 51iii – 52)' (line 53)",
      "visibleWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      },
      "requiredWhen": {
        "field": "liableToMaintainAccounts44AA",
        "equals": true
      }
    },
    {
      "name": "totalDeductionsChapterVIA",
      "label": "Total deductions under Chapter VI-A",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'VI-A' sheet cell E70 'Total deductions under Chapter VI-A (1 + 2 + 3)'"
    },
    {
      "name": "totalAdvanceTaxPaid",
      "label": "Advance Tax paid",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part B - TI TTI' sheet cell F101 'Advance Tax (from column 5 of 17A )' (line 10a)"
    },
    {
      "name": "totalSelfAssessmentTaxPaid",
      "label": "Self-Assessment Tax paid",
      "type": "number",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part B - TI TTI' sheet cell F104 'Self-Assessment Tax (from column 5 of 17A)' (line 10d)"
    },
    {
      "name": "hasIndianBankAccount",
      "label": "Have a bank account in India?",
      "type": "boolean",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part B - TI TTI' sheet cell E112 'Do you have a bank account in India (Non-residents claiming refund with no bank account in India may select No)?'",
      "fieldRole": "eligibility"
    },
    {
      "name": "bankAccountIFSCCode",
      "label": "IFS Code of the bank",
      "type": "string",
      "required": false,
      "description": "First (primary) bank account only; the source form allows reporting multiple accounts — see VERIFICATION.md.",
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part B - TI TTI' sheet cell G119 'IFS Code of the bank in case of Bank Account held in India'",
      "visibleWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "classification": "financial"
    },
    {
      "name": "bankAccountNumber",
      "label": "Account Number",
      "type": "string",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part B - TI TTI' sheet cell I119 'Account Number'",
      "visibleWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "requiredWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      },
      "classification": "financial"
    },
    {
      "name": "bankAccountSelectedForRefund",
      "label": "Select Account for refund credit",
      "type": "boolean",
      "required": false,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Part B - TI TTI' sheet cell K119 'Select Account for refund credit (tick at least one account √ )'",
      "visibleWhen": {
        "field": "hasIndianBankAccount",
        "equals": true
      }
    },
    {
      "name": "verificationFullName",
      "label": "Full name (verification)",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Verification' sheet cell C4 'I, (full name in block letters),'",
      "classification": "pii"
    },
    {
      "name": "verificationCapacity",
      "label": "Capacity in which making the return",
      "type": "enum",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Verification' sheet cell C6 'I further declare that I am making returns in my capacity as' (dropdown at I6)",
      "validation": {
        "enum": [
          "self",
          "representative_assessee",
          "karta",
          "director",
          "partner",
          "trustee",
          "liquidator",
          "other"
        ]
      }
    },
    {
      "name": "verificationPlace",
      "label": "Place",
      "type": "string",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Verification' sheet cell H9 'Place'"
    },
    {
      "name": "verificationDate",
      "label": "Date",
      "type": "date",
      "required": true,
      "sourceRef": "ITR-3 Excel utility, AY 2026-27 (incometax.gov.in e-Filing portal downloads, ITR3_AY_26-27_V1.1.xlsm), 'Verification' sheet cell J9 'Date'"
    }
  ]
}