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of <h1>Individuals or HUFs with business income or partnership earnings must file Form ITR-3 for tax compliance.</h1> Form ITR-3 is applicable for individuals or Hindu Undivided Families (HUFs) who earn income from profits and gains of business or profession. It must also be filed by those whose income, under the head 'Profits and gains of business or profession,' includes interest, salary, bonus, commission, or remuneration received from a partnership firm.
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