Who can use ITR – 3?
For A.Y 2018-19, Form ITR – 3 can be used by an individual or a Hindu Undivided Family who is having income from profits and gains of business or profession. However for the A.Y 2018-19, ITR – 3 is also required to be filed by a person whose income is chargeable to tax under the head “Profits and gains of business or profession” is in the nature of interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from a partnership firm.
Who cannot use ITR – 3?
Form ITR – 3 cannot be used by any person other than an individual or a HUF. Further, an individual or a HUF not having income from business or profession cannot use ITR – 3.
Due date of filing of return of income