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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>ITR-3 eligibility limited to individuals and Hindu undivided families with business or professional income only.</h1> Form ITR-3 is restricted to individuals and Hindu undivided families that have income from business or profession; persons who are not individuals or HUFs, and individuals or HUFs without business or professional income, may not use ITR-3.

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