ITR 3 form for AY 2025-26 updated-new disclosure and reporting requirements for business and HUF taxpayers. The Central Board of Direct Taxes has notified the Income tax (Thirteenth Amendment) Rules, 2025, substituting a revised FORM ITR-3 in Appendix II, effective 1 April 2025. The revised ITR 3 sets out expanded personal, filing status and audit disclosures; comprehensive business balance sheet, P&L, depreciation and presumptive income schedules; detailed capital gains, Virtual Digital Asset and pass through income reporting; foreign assets and DTAA relief schedules; GST and ESOP deferred tax entries; and integrated tax computation, AMT, TDS/TCS and refund bank details for AY 2025-26.
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Provisions expressly mentioned in the judgment/order text.
ITR 3 form for AY 2025-26 updated-new disclosure and reporting requirements for business and HUF taxpayers.
The Central Board of Direct Taxes has notified the Income tax (Thirteenth Amendment) Rules, 2025, substituting a revised FORM ITR-3 in Appendix II, effective 1 April 2025. The revised ITR 3 sets out expanded personal, filing status and audit disclosures; comprehensive business balance sheet, P&L, depreciation and presumptive income schedules; detailed capital gains, Virtual Digital Asset and pass through income reporting; foreign assets and DTAA relief schedules; GST and ESOP deferred tax entries; and integrated tax computation, AMT, TDS/TCS and refund bank details for AY 2025-26.
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