FORM ITR-3AY 2025-26

Indian Income Tax Return

For individuals and HUFs having income from profits and gains of business or profession

Click any schedule to open it. Use the left accordion to navigate between sections. The Tax Summary on the right updates as you fill in your income.

Personal & Filing

3 schedules

Part A — General

Personal info, filing status, audit details

Nature of Business

Business codes and trade names

Verification

Declaration and signature

Business Financials

6 schedules

Manufacturing Account

Cost of goods manufactured

Trading Account

Revenue and cost of goods sold

Profit & Loss Account

Income and expenditure for FY 2024-25

Balance Sheet

Balance sheet as on 31st March 2025

Part A — OI

Other information

Quantitative Details

Stock-in and stock-out quantities

Income Details

14 schedules

Schedule S — Salary

Income from salary

House Property

Income or loss from house property

BP — Business Profit

Computation of business/profession income

ESR

Expenditure on scientific research

Capital Gains

Short-term and long-term capital gains

Schedule 112A

LTCG — equity shares (grandfathering)

Schedule 115AD

LTCG — non-residents

Other Sources

Dividend, interest, lottery income

VDA

Virtual Digital Assets income

Foreign Source Income

Income from foreign sources

Pass Through Income

Dividends from partnerships/trusts

SPI — SI — IF

Specified persons income

Exempt Income

Tax-exempt income details

ESOP

Employee stock options (eligible startups)

Depreciation

2 schedules

DPM — DOA

Depreciation on plant, machinery & other assets

DEP & DCG

Depreciation schedule and deemed capital gains

Deductions & Standards

3 schedules

Chapter VI-A

80C, 80D, 80G and other deductions

AMTC

Alternate minimum tax credit

ICDS

Income computation & disclosure standards

Loss Set-off & Carry Forward

3 schedules

CYLA — BFLA

Current year and brought forward loss adjustment

CFL

Losses to be carried forward to future years

Unabsorbed Depreciation

Unabsorbed depreciation schedule

Tax Payments

3 schedules

Advance / SAT Tax

Advance tax and self-assessment tax payments

TDS Credits

TDS, TCS and advance tax credits

Tax Relief & FA

Relief under section 89 and foreign assets

Final Computation

5 schedules

Total Income & Tax

Part B — computation of total income and tax

Assets & Liabilities

Assets and liabilities at end of year

GST Details

GSTIN and turnover details

TPSA

Transfer pricing and specified agreements

Schedule 5A

Income apportionment under Section 5A

39 schedules total • Rule 12 of Income Tax Rules, 1962 • Refer instructions before filling