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Update on Instructions for filling out Form ITR-3

Update on Instructions for filling out Form ITR-3

On the 1st September 2018, the e-filing site has updated on Instructions for filling out Form ITR-3. Following are the instructions issued:

These instructions are guidelines for filling the particulars in this Return Form. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.

1. Assessment Year for which this Return Form is applicable

This Return Form is applicable for the assessment year 2018-19 only, i.e., it relates to income earned in Financial Year 2017-18.

2. Who can use this Return Form?

This Return Form is to be used by an individual or a Hindu Undivided Family who is having income under the head “profits or gains of business or profession” and who is not eligible to file Sugam (ITR-4).

Download the Full instruction on Instructions for filling out Form ITR-3 by clicking the below image:

Update on Instructions for filling out Form ITR-3

3. The manner of filing this Return Form

This Return Form can be filed with the Income Tax Department in any of the following ways, –
(i) by furnishing the return electronically under digital signature;
(ii) by transmitting the data in the return electronically under electronic verification code;
(iii) by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V.

It may be noted that where the books of accounts are required to be audited under section 44AB, the return is required to be furnished in the manner provided at 4(i).

Tax-payers are advised to match the taxes deducted/collected/paid by or on behalf of them with their Tax Credit Statement (Form 26AS). (Please refer to

In case an assessee is required to furnish a report of audit under sections 10AA, 44AB, 44DA, 50B, 80 -IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115JC, he shall file such report electronically on or before the date of filing the return of income.

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