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ITR-3 online filing utility goes live for AY 2026-27: Who can file and what taxpayers need to know
4 min read | Updated on June 19, 2026, 09:20 IST
SUMMARY
ITR-3 online filing utility for AY 2026-27 is now live. Check eligibility, filing rules, deadlines, and who can or cannot file ITR-3.
ITR-3 applies to individuals and Hindu Undivided Families (HUFs) having income from the profits and gains of a business or profession, including both audit and non-audit cases. | Image: Shutterstock.
The Income Tax Department has activated the online filing facility and Excel Utility for ITR-3 for Assessment Year (AY) 2026-27 on its e-filing portal, enabling eligible taxpayers to begin filing returns under the form.
The department announced the update on social media, stating: “Kind Attention Taxpayers! Online filing and Excel Utility for ITR-3 for A.Y. 2026–27 is now enabled on the e-Filing portal.”
Who can file ITR-3?
ITR-3 applies to individuals and Hindu Undivided Families (HUFs) having income from the profits and gains of a business or profession, including both audit and non-audit cases.
The form also applies where taxpayers have income such as:
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Salary or pension income
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Capital gains
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Income from house property
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Other sources of income
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Remuneration, commission, bonus, interest or salary received from a partnership firm
Such income is taxable under the head “Profits and gains of business or profession.”
Who cannot file ITR-3?
ITR-3 is exclusively for individuals and HUFs with business or professional income. Taxpayers without such income should not use this form.
Those without business or professional income may be required to file ITR-1, ITR-2, or ITR-4, depending on eligibility conditions.
Due date for filing ITR-3 for FY 2025-26 (AY 2026-27)
For taxpayers who are not required to undergo an audit, the deadline for filing ITR-3 for FY 2025-26 (AY 2026-27) is 31 August 2026. In cases where an audit is applicable, the due date for filing the return is 31 October 2026.
Key updates in ITR-3 for FY 2025-26 (AY 2026-27)
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The requirement to report capital gains based on transactions before and after 23 July 2024 has been discontinued.
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A new section has been introduced for reporting F&O turnover and related income details.
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Additional information is now required for claiming deductions under Sections 80G, 80GGC, 80DD, and 80U.
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A new disclosure field has been added for tax audit details under Section 44BBD.
Key ITR filing deadlines for AY 2026-27
| Due Date | Category of Taxpayers |
|---|---|
| 31 July 2026 | Individuals and HUFs not requiring audit |
| 31 August 2026 | Applicable non-audit business/profession taxpayers (where prescribed) |
| 31 October 2026 | Taxpayers whose accounts are required to be audited |
| 30 November 2026 | Transfer pricing cases (where applicable) |
AY 2026-27 ITR filing: Which forms are live and who can use them
| ITR Form | Utility Status for AY 2026-27 | Who can file |
|---|---|---|
| ITR-1 (Sahaj) | Live (enabled on May 15) | Individuals with eligible salary/pension income, one house property, and other specified income sources, subject to conditions |
| ITR-4 (Sugam) | Live (enabled on May 15) | Individuals, HUFs and firms (other than LLPs) eligible for presumptive taxation under applicable sections |
| ITR-2 | Live (enabled on May 27) | Individuals and HUFs without business/profession income, including cases with capital gains, multiple house properties, foreign assets (where applicable), etc. |
| ITR-3 | Live (recently enabled) | Individuals and HUFs having income from business or profession, including applicable audit and non-audit cases |
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