The Source of revenue Tax Division has enabled on-line submitting for ITR-3 on its e-filing portal for Evaluate 12 months 2025–26 (Monetary 12 months 2024–25), easing go back submissions for people with source of revenue from proportion buying and selling (together with F&O), trade ventures, and investments in unlisted stocks. The dep. introduced on July 30, 2025: “Type Consideration Taxpayers! Source of revenue Tax Go back Type of ITR-3 is now enabled for submitting via on-line mode.”Who will have to report ITR-3 In step with Central board for direct Taxes (CBDT) ITR-3 is supposed for people or Hindu Undivided Households (HUFs) who earn source of revenue from trade or skilled actions. Thus, ITR-3 is filed by way of the ones having Trade source of revenue and are:
- Corporate administrators
- Traders in unlisted fairness stocks
- Folks with capital positive aspects or overseas source of revenue
- Companions in companies
- The ones incomes above Rs 50 lakh, additionally having trade source of revenue.
- Citizens and non-residents with a couple of source of revenue resources
- Folks with wage, assets source of revenue, or pension
- Trade pros ineligible for ITR-1, ITR-2, or ITR-4
Key updates in ITR-3 for AY 2025–26A CA quoted by way of ET indexed out few primary adjustments to notice whilst submitting ITR-3 for AY 2025-26. They’re-
- Necessary variety for Shape 10-IEA (new tax regime affirmation)
- Revised
capital positive aspects reporting together with cut up disclosures for positive aspects pre- and post-July 23, 2024 - Separate indexation disclosures for resident taxpayers
- Upper reporting threshold for belongings and liabilities (Rs 1 crore and above)
- Inclusion of Segment 44BBC (appropriate to cruise operations)
- Detailed reporting of dividend source of revenue
- Explicit remedy of capital loss on proportion buybacks
Moreover, filers should now supply extra granular disclosures on TDS sections and deductions.