ITR-3

For individuals and HUFs having income under the head “Profits and gains of business or profession” and for partners in a firm (as per applicable rules). Use this sheet to collate numbers from books / Form 3CD before online filing.

Pre-filing worksheet

Note: ITR-3 may require audited accounts or tax audit report where applicable. This worksheet does not replace statutory books or Form 3CD.

Business / profession

Name of business / profession Nature of business / activity code (NIC) PAN Assessment year

Profit & loss (summary)

Gross receipts / turnover Expenses (major heads as per books) Net profit / loss before depreciation & partners’ remuneration Depreciation as per Income-tax Act Net profit as per ITR schedules

Balance sheet (indicative)

Total assets Total liabilities & capital Whether liable to tax audit (44AB etc.)

Other income & taxes

Capital gains / other heads (if offered in same ITR) Advance tax, TDS, self-assessment tax