ITR-3 release date: Who should file this income tax return form as I-T Department enables online filing, Excel utilities for it

The Income Tax (I-T) Department has enabled online filing and Excel utility for Income Tax Return-3 (ITR-3) form for the Assessment Year 2026–27 (AY 2026-27) Financial Year 2025-26 (FY 2025-26) on its official e-filing portal.

The ITR-3 form is meant for individuals and Hindu Undivided Families (HUFs) with business or professional income. Taxpayers who are not eligible to use simpler forms such as ITR-1, ITR-2 or ITR-4 are required to file ITR-3.

Who can use ITR 3?

If an individual or a Hindu Undivided Family has income under the heading ‘profits or gains of business or profession’ and is not qualified to submit Form ITR-1 (Sahaj), ITR-2, or ITR-4 (Sugam), they must use the ITR-3 form.


ITR filing due dates for the Assessment Year (AY) 2026-27 (Financial Year 2025-26) depend on your taxpayer category, with the primary deadline for salaried individuals set for July 31, 2026



The ITR-3 form can be filed online on the e‐ filing web portal of Income‐tax Department (www.incometaxindiaefiling.gov.in) [www.incometax.gov.in from 7‐June‐2021] and verified in any one of the following manners – (i) digitally signing the verification part, or

(ii) authenticating by way of electronic verification code (EVC), or
(iii) Aadhaar OTP, or
(iv) by sending duly signed paper Form ITR‐V – Income Tax Return Verification Form by post to CPC at the following address – “Centralized Processing Centre, Income Tax Department, Bengaluru— 560500, Karnataka”

However, it is necessary to electronically authenticate the return under digital signature in cases where accounts are required to be audited under Section 44AB.

When should audit reports be filed electronically?

In case an assessee is required to furnish a report of audit under sections 10AA, 44AB, 44DA, 50B, 80 ‐IA, 80‐IB, 80‐IC, 80‐ID, 80JJAA, 80LA, 92E, 115JB or 115JC, a taxpayer shall file such a report electronically one month before the due date of the filing of the return of income.