The Revenue Tax Division has enabled on-line submitting for ITR-3 on its e-filing portal for Evaluation 12 months 2025–26 (Monetary 12 months 2024–25), easing return submissions for people with earnings from share buying and selling (together with F&O), enterprise ventures, and investments in unlisted shares. The division introduced on July 30, 2025: “Form Consideration Taxpayers! Revenue Tax Return Type of ITR-3 is now enabled for submitting via on-line mode.”Who ought to file ITR-3 In accordance with Central board for direct Taxes (CBDT) ITR-3 is supposed for people or Hindu Undivided Households (HUFs) who earn earnings from enterprise or skilled actions. Thus, ITR-3 is filed by these having Enterprise earnings and are:
- Firm administrators
- Traders in unlisted fairness shares
- People with capital positive factors or international earnings
- Companions in corporations
- These incomes above Rs 50 lakh, additionally having enterprise earnings.
- Residents and non-residents with a number of earnings sources
- People with wage, property earnings, or pension
- Enterprise professionals ineligible for ITR-1, ITR-2, or ITR-4
Key updates in ITR-3 for AY 2025–26A CA quoted by ET listed out few main modifications to notice whereas submitting ITR-3 for AY 2025-26. They’re-
- Obligatory choice for Type 10-IEA (new tax regime affirmation)
- Revised
capital positive factors reporting , together with break up disclosures for positive factors pre- and post-July 23, 2024 - Separate indexation disclosures for resident taxpayers
- Larger reporting threshold for belongings and liabilities (Rs 1 crore and above)
- Inclusion of Part 44BBC (relevant to cruise operations)
- Detailed reporting of dividend earnings
- Particular therapy of capital loss on share buybacks
Moreover, filers should now present extra granular disclosures on TDS sections and deductions.