https://www.taxtmi.com/forum/issue?id=120417 Where a taxpayer has business income together with short term capital gains, the correct return form is ITR 3; ITR 3 permits reporting of business income and capital gains and includes fields to declare income under presumptive taxation, with books of account, without books of account, or a combination thereof, so an assessee who has not maintained books may still file ITR 3 and declare presumptive income as applicable. en-us Wed, 03 Sep 2025 09:44:26 +0530 Sat, 06 Sep 2025 07:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120417 Where a taxpayer has business income together with short term capital gains, the correct return form is ITR 3; ITR 3 permits reporting of business income and capital gains and includes fields to declare income under presumptive taxation, with books of account, without books of account, or a combination thereof, so an assessee who has not maintained books may still file ITR 3 and declare presumptive income as applicable. Discussion-Forum Income Tax Wed, 03 Sep 2025 09:44:26 +0530 https://www.taxtmi.com/forum/issue?id=120417