Filing ITR-3 for AY 2026–27 is mandatory for individuals and HUFs having income from business or profession, including freelancers, consultants, and traders. This year, key changes such as removal of capital gains date bifurcation, introduction of separate F&O reporting, and enhanced disclosure requirements for deductions make accurate filing more critical than ever.

In this guide, understand who should file ITR-3, major updates, due dates, and practical compliance tips to avoid notices and ensure error-free filing.