The ITR-3 Form applies particularly to those Individuals and Hindu Undivided Families who have income from carrying on a profession or from Proprietary business. If an Individual/HUF is having income as a partner of a partnership firm that is carrying out business/profession, he cannot file ITR-3. In such case, he is required to file ITR 2. Who can use ITR-3 form ? ITR-3 must be filed by individuals and HUFs who have income from carrying on a profession or from Proprietary business. Who should not file ITR-3 Forms ? If an Individual/HUF is having income as a partner of a partnership firm that is carrying out business/profession, he cannot file ITR-3. In such case, he is required to file ITR 2. When should ITR-3 be filed ? ITR-3 form is to be used when the assessee has income that falls into the below category : Income from carrying on a profession Income from Proprietary Business Along with income from a profession or proprietary business, return may also include income from House property, Salary/Pension and Income from other sources What is the due date for filing ITR-3 Form ? Due date for filing income tax return is 31st July for Individuals and 30th September for Businesses. book mark this link