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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Income from Business or Profession: individuals and HUFs must use ITR 3 for business, professional or partnership receipts.</h1> Form ITR 3 is for an individual or Hindu Undivided Family whose principal income is profits and gains of business or profession, and also where receipts described as interest, salary, bonus, commission or remuneration from a partnership firm are chargeable under the head Profits and gains of business or profession.

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