Documents Needed

     • PAN, Aadhaar. 
     • Form 16, Form 26AS, AIS.
     • Balance sheet, profit & loss statement (if audit required).
     • Capital gains, foreign asset details (if applicable).
     • Deduction proofs, bank statements.
     • Form 3CD (audit report, if turnover > ₹1 crore or professional income > ₹50 lakh, unless presumptive).

Steps to E-File ITR-3

1. Login: Use PAN at incometax.gov.in.
2. Select ITR-3: Choose AY 2025-26, ITR-3 (online or offline utility for complex cases).
3. Fill Form:
       o Pre-filled Data: Verify salary, TDS, bank details.
       o Business Income: Report gross receipts, expenses, net profit. Opt for presumptive taxation (Section 44ADA: 50% of receipts ≤ ₹50 lakh).
       o Other Income: Add salary, property, capital gains, other sources.
       o Deductions: Claim 80C, 80D, 80JJAA (job creation), etc.
       o Tax: Compute under old/new regime. Pay via e-Pay Tax.
4. Validate and Submit: Use offline utility for JSON upload if needed.
5. E-Verify: Aadhaar OTP, EVC, or DSC (mandatory for audit cases).
6. Post-Filing: Track refunds or respond to notices.

Tips

    • Audit required if turnover > ₹1 crore (business) or ₹50 lakh (profession), unless presumptive (₹2 crore/₹50 lakh with 95% digital receipts).
    • Submit Form 3CD by September 30, 2025 (if extended).
    • Use offline utility for complex business schedules.