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SCHEDULE BP: BUSINESS AND PROFESSION
Computation of income from Business or Profession (ITR-3, AY 2025-26)
Part A — Computation of income from Business or Profession (other than speculation / specified)
Normal business income — adjust P&L account figures
| Sl. | Particulars | Amount (₹) |
|---|---|---|
| 1 | Net profit or loss from business as per Profit & Loss Account | |
| Add: Amounts not allowable | ||
| 2 | Inadmissible expenditure debited to Profit & Loss Account | |
| 3 | Admissible expenses NOT debited to Profit & Loss Account | |
| 4 | Depreciation debited to Profit & Loss Account | |
| Less: Allowable amounts | ||
| 5 | Depreciation allowable u/s 32 (from Schedule DPM/DOA/DEP) | |
| 6 | Deductions u/s 32AC, 33AB, 33ABA, 35(1)(i)/(ii)/(iii), 35(2AA), 35AD, 35CCC, 35CCD etc. | |
| 7 | Net adjustment (2 + 3 + 4 − 5 − 6) | 0 |
| 8 | Income from business (1 + 7) | 0 |
Part B — Income from Speculation Business
Net profit or loss from speculation business
| Sl. | Particulars | Amount (₹) |
|---|---|---|
| 1 | Profit / loss from speculation business (net of all expenses)(negative value indicates loss) |
Part C — Income from Specified Business u/s 35AD
Profit or loss from specified business (hotel, hospital, cold chain, etc.)
| Sl. | Particulars | Amount (₹) |
|---|---|---|
| 1 | Profit / loss from specified business u/s 35AD (net)(negative value indicates loss) |
Part D — Income from Business on Presumptive Basis
Sections 44AD, 44ADA, 44AE
| Sl. | Particulars | Amount (₹) |
|---|---|---|
| 44AD — Business (turnover up to ₹2 crore) | ||
| 1a | Total turnover / gross receipts from business u/s 44AD | |
| 1b | Presumptive income u/s 44AD (8% of turnover; 6% for digital transactions — enter 8% here) | 0 |
| 44ADA — Profession (gross receipts up to ₹75 lakh) | ||
| 2a | Gross receipts from profession u/s 44ADA | |
| 2b | Presumptive income u/s 44ADA (50% of gross receipts) | 0 |
| 44AE — Income from goods carriage | ||
| 3 | Income u/s 44AE (goods carriage — ₹1,000 per tonne per month or actual, whichever is higher) | |
| 4 | Total presumptive income (1b + 2b + 3) | 0 |
Part E — Total Income from Business or Profession
Aggregate of Parts A, B, C and D
| Sl. | Particulars | Amount (₹) |
|---|---|---|
| A | Income from normal business / profession (Part A) | 0 |
| B | Income from speculation business (Part B) | 0 |
| C | Income from specified business u/s 35AD (Part C) | 0 |
| D | Income from presumptive business (Part D) | 0 |
| E | Grand Total — Income from Business or Profession (A + B + C + D) | 0 |
Deductible Amounts (to be deducted from Grand Total above)
Deductions that reduce business income before computing total income
| Sl. | Particulars | Amount (₹) |
|---|---|---|
| 1 | Deduction u/s 10AA (SEZ units — Special Economic Zone) | |
| 2 | Deductions u/s 80IC / 80IE / 80IB / 80IA (eligible business / undertaking in specified areas) | |
| 3 | Total deductible amount (1 + 2) | 0 |
| Net | Net income from Business or Profession (E − deductions) | 0 |