Income-tax Return ITR-3 for business income, capital gains, deductions, foreign assets, and tax-computation reporting. ITR-3 is the income-tax return form for individuals and Hindu undivided families having income from profits and gains of business or profession. The substituted form for Assessment Year 2026-27 collects identification, filing-status, residential-status, audit, tax-regime, and representative-assesse details, and requires disclosure of business, partnership, foreign, and other relevant particulars. It also provides schedules for computing income under all heads, set-off of losses, depreciation, presumptive taxation, capital gains, deductions, special-rate income, foreign tax relief, and tax payment details.