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ITR-3 is the Income Tax Return form for individuals and Hindu Undivided Families (HUFs) who have income from business or profession. Often referred to as a “master form,” ITR-3 allows individuals or HUFs to report all possible types of income when they have business or professional income. ITR-3 is for individuals and HUFs with income from business or profession. Learn about eligibility, presumptive taxation, balance sheet details, and the e-filing procedure. ITR - 3 Guide for FY 2024-25 (AY 2025-26): Know what is ITR - 3 , its applicability, who can file and how to fill and file the form online. Common Offline Utility for filing Income-tax Returns ITR 1, ITR 2, ITR 3 and ITR 4 for the AY 2025-26.