I am an individual who has income from business and have opted for presumptive taxation. ITR-3 is applicable for me?

It is recommended to file under ITR-4 for individuals having only presumptive business income.

What is the difference between ITR-3 & ITR-4 ?

ITR-4 is filed by resident individuals & HUFs declaring business income under presumptive basis and total income does not exceed Rs 50 lakhs. While ITR-3 is filed by individuals and HUF individuals & HUFs who are required to maintain books of accounts.

What is the late filing fees for ITR-3?

Not filing of ITR-3 within the due date for Assessment Year 2025-26, may attract penalty up to Rs. 1,000 for individuals with income up to Rs. 5,00,000 and penalty of Rs. 5,000 for individuals with income more than Rs.5,00,000.

When is ITR3 Released date?

The Income Tax Department enabled the online filing of Form ITR-3 on 19th June 2026. Taxpayers having capital gains and business income can start filing ITR-3 for FY 2025-26 (AY 2026-27).

Can non-residents file ITR-3?

Yes. Non- residents can also file ITR-3.

ITR-3 AY 2026-27: Release Date, Who Can File, Last Date and How to File

ITR-3 is one of the most comprehensive ITR forms, containing all relevant fields and detailed disclosures applicable to complex income structures. Generally speaking, assessees who have business income, for which presumptive taxation is not applicable, should opt for ITR-3.

Who Can File ITR-3?

Individuals and HUFs
Undertaking business under presumptive scheme (or)
Specified Profession under section 44AA of the Income Tax Act, 1961
Dividend/Interest income
Freelancing, consultancy income
Income from F&O Trading/ Intraday/ Share Trading
The return may include income from house property, salary/pension, capital gains, and other sources.
Remuneration received from a partnership firm (Not from LLPs)

Who Cannot File ITR-3?

Persons other than individuals & HUFs are not eligible to file ITR-3.

Last Date to File ITR 3 for FY 2025-26 (AY 2026-27)

If your business is not subject to tax audit, the due date for filing ITR-3 is 31st August, 2026. This relaxation in the due date is with effect from AY 2026-27. If your business is subject to tax audit, the applicable due date for filing ITR is 31st October, 2026.

What is the Structure of ITR-3?

Part A
- Part A-GEN: General information and Nature of Business
- Part A-BS: Balance Sheet as of March 31, 2021, of the Proprietary Business or Profession
- Part A- Manufacturing Account: Manufacturing Account for the financial year 2020-21
- Part A- Trading Account: Trading Account for the financial year 2020-21
- Part A-P&L: Profit and Loss for the financial Year 2020-21
- Part A-OI: Other Information (optional in a case not liable for audit under Section 44AB)
- Part A-QD: Quantitative Details (optional in a case not liable for audit under Section 44AB)
After this, there are the following schedules.
Schedule-S: Computation of income under the head Salaries.
Schedule-HP: Computation of income under the head Income from House Property
Schedule BP: Computation of income from business or profession
Schedule-DPM: Computation of depreciation on plant and machinery under the Income-tax Act
Schedule DOA: Computation of depreciation on other assets under the Income-tax Act
Schedule DEP: Summary of depreciation on all the assets under the Income-tax Act
Schedule DCG: Computation of deemed capital gains on the sale of depreciable assets
Schedule ESR: Deduction under section 35 (expenditure on scientific research)
Schedule-CG: Computation of income under the head Capital gains.
Schedule 112A: Details of Capital Gains where section 112A is applicable
Schedule 116AD(1)(b)(iii)Proviso: For Non-Residents Details of Capital Gains where section 112A is applicable.
Schedule-OS: Computation of income under the head Income from other sources.
Schedule-CYLA-BFLA: Statement of income after set off of current year’s losses and Statement of income after set off of unabsorbed loss brought forward from earlier years.
Schedule-CYLA: Statement of income after set-off of current year’s losses
Schedule BFLA: Statement of income after set-off of unabsorbed loss brought forward from earlier years.
Schedule CFL: Statement of losses to be carried forward to future years.
Schedule UD: Statement of unabsorbed depreciation.
Schedule ICDS – Effect of Income Computation Disclosure Standards on Profit
Schedule- 10AA: Computation of deduction under section 10AA.
Schedule 80G: Statement of donations entitled for deduction under section 80G.
Schedule RA: Statement of donations to research associations etc. entitled for deduction under section 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)
Schedule- 80IA: Computation of deduction under section 80IA.
Schedule- 80IB: Computation of deduction under section 80IB.
Schedule- 80IC/ 80-IE: Computation of deduction under section 80IC/ 80-IE.
Schedule VI-A: Statement of deductions (from total income) under Chapter VIA.
Schedule AMT: Computation of Alternate Minimum Tax Payable under Section 116JC
Schedule AMTC: Computation of tax credit under section 116JD
Schedule SPI: Statement of income arising to spouse/ minor child/ son’s wife or any other person or association of persons to be included in the income of the assessee in Schedules-HP, BP, CG and OS.
Schedule SI: Statement of income which is chargeable to tax at special rates
Schedule-IF: Information regarding partnership firms in which assessee is a partner.
Schedule EI: Statement of Income not included in total income (exempt incomes)
Schedule PTI: Pass-through income details from a business trust or investment fund as per section 116UA, 116UB
Schedule TPSA: Secondary adjustment to transfer price as per section 92CE(2A)
Schedule FSI: Details of income from outside India and tax relief
Schedule TR: Statement of tax relief claimed under section 90 or section 90A or section 91.
Schedule FA: Statement of Foreign Assets and income from any source outside India.
Schedule 5A: Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Schedule AL: Assets and Liabilities at the end of the year(applicable where the total income exceeds Rs 50 lakhs)
Schedule tax deferred on ESOP: Information of tax-deferred on ESOPS received from eligible start-ups referred to in Section 80-IAC
Schedule GST: Information regarding turnover/ Gross receipt reported for GST
Part B-TI: Computation of Total Income.
Part B-TTI: Computation of tax liability on total income.
Verification

How to File Your ITR-3 Online on Income Tax Portal?

Go to the Income Tax e-Filing Portal and log in with your PAN as the User ID, along with your password.
Once logged in, open the e-File menu and select "Income Tax Return" from the drop-down. Pick the relevant Assessment Year and choose the Online filing mode.
Click "Start New Filing" and select your taxpayer status (Individual, HUF, and so on).
Select the ITR form that applies to you (for example, ITR-3 where relevant).
Click "Let's Get Started" and choose your reason for filing the return.
Select the schedules that match your sources of income.
Start with General Information, check the pre-filled data, and choose your tax regime (Old or New). Remember that Form 10-IEA must be filed if you wish to opt out of the new regime and choose the old one.
Complete all the applicable schedules based on your income details, then click "Proceed to Verification".
Review the return for errors, make any corrections, pay any self-assessment tax due, and submit your ITR.

How to File ITR-3 on ClearTax?

Log in to your Clear account and click "Start Filing" to begin the ITR filing process.
Link your PAN by entering your PAN and date of birth, then complete OTP verification using your Aadhaar-registered or Income Tax-registered mobile number.
Complete OTP verification once more to pre-fill your personal and income details from the Income Tax Department, and review the imported information for accuracy.
Open the Personal Info tab to edit or confirm your details, then move to Income Sources to review or upload Form 16 or Form 26AS and add house property, other income, and capital gains.
Import capital gains directly by logging in to your broker's platform, or enter the details manually if needed.
In the Business or Profession section, add BSPL income and complete the balance sheet, P&L, depreciation, ICDS details, Schedule BP, Schedule OI, and tax audit details where applicable.
Review or add deductions under the Deductions tab and claim all eligible tax-saving benefits.
Enter tax-paid details such as advance tax, self-assessment tax, and TDS, or upload Form 26AS to auto-populate the TDS information.
Fill Schedule AL and any other disclosures that apply, such as where total income crosses the prescribed threshold or specified financial transactions are reported.
View the tax computation, compare the old and new regimes, switch if required, review everything, and click "File tax."
Submit the self-declaration confirming that all the information provided is correct.
Pay any outstanding tax and enter the challan details, or proceed directly if there is no tax due or a refund is due to you.
Complete the payment for filing and submit the return to receive your acknowledgement number.
e-Verify your ITR to complete the return filing process.

Business Codes for ITR Form

Sector	Sub-Sector	Code
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY	Growing and manufacturing of tea	1001
Growing and manufacturing of coffee		1,002
Growing and manufacturing of rubber		1,003
Market gardening and horticulture specialities		1,004
Raising of silkworms and production of silk		1,005
Raising of bees and production of honey		1,006
Raising of poultry and production of eggs		1,007
Rearing of sheep and production of wool		1,008
Rearing of animals and production of animal products		1,009
Agricultural and animal husbandry services		1,010
Soil conservation, soil testing and soil desalination services		1,011
Hunting, trapping and game propagation services		1,012
Growing of timber, plantation, operation of tree nurseries and conserving of forest		1,013
Gathering of tendu leaves		1,014
Gathering of other wild growing materials		1,016
Forestry service activities, timber cruising, afforestation and reforestation		1,016
Logging service activities, transport of logs afforestation and reforestation within the forest		1,017
Other agriculture, animal husbandry or forestry activity n.e.c		1,018
FISH FARMING	Fishing on a commercial basis in inland waters	2,001
Fishing on a commercial basis in the ocean and coastal areas		2,002
Fish farming		2,003
Gathering of marine materials such as natural pearls, sponges, coral etc.		2,004
Services related to marine and freshwater fisheries, fish hatcheries and fish farms		2,005
Other Fish farming activity n.e.c		2,006
MINING AND QUARRYING	Mining and agglomeration of hard coal	3,001
Mining and agglomeration of lignite		3,002
Extraction and agglomeration of peat		3,003
Extraction of crude petroleum and natural gas		3,004
Service activities incidental to oil and gas extraction excluding surveying		3,005
Mining of uranium and thorium ores		3,006
Mining of iron ores		3,007
Mining of non-ferrous metal ores, except uranium and thorium ores		3,008
Mining of gemstones		3,009
Mining of chemical and fertilizer minerals		3,010
Mining of quarrying of abrasive materials		3,011
Mining of mica, graphite and asbestos		3,012
Quarrying of stones (marble/granite/dolomite), sand and clay		3,013
Other mining and quarrying		3,014
Mining and production of salt		3,016
Other mining and quarrying n.e.c		3,016
MANUFACTURING	Production, processing and preservation of meat and meat products	4,001
Production, processing and preservation of fish and fish products		4,002
Manufacture of vegetable oil, animal oil and fats		4,003
Processing of fruits, vegetables and edible nuts		4,004
Manufacture of dairy products		4,005
Manufacture of sugar		4,006
Manufacture of cocoa, chocolates and sugar confectionery		4,007
Flour milling		4,008
Rice milling		4,009
Dal milling		4,010
Manufacture of other grain mill products		4,011
Manufacture of bakery products		4,012
Manufacture of starch products		4,013
Manufacture of animal feeds		4,014
Manufacture of other food products		4,016
Manufacturing of wines		4,016
Manufacture of beer		4,017
Manufacture of malt liquors		4,018
Distilling and blending of spirits, production of ethyl alcohol		4,019
Manufacture of mineral water		4,020
Manufacture of soft drinks		4,021
Manufacture of other non-alcoholic beverages		4,022
Manufacture of tobacco products		4,023
Manufacture of textiles (other than by handloom)		4,024
Manufacture of textiles using handlooms (khadi)		4,025
Manufacture of carpet, rugs, blankets, shawls etc. (other than by hand)		4,026
Manufacture of carpet, rugs, blankets, shawls etc. by hand		4,027
Manufacture of wearing apparel		4,028
Tanning and dressing of leather		4,029
Manufacture of luggage, handbags and the like saddler and harness		4,030
Manufacture of footwear		4,031
Manufacture of wood and wood products, cork, straw and plaiting material		4,032
Manufacture of paper and paper products		4,033
Publishing, printing and reproduction of recorded media		4,034
Manufacture of coke oven products		4,035
Manufacture of refined petroleum products		4,036
Processing of nuclear fuel		4,037
Manufacture of fertilizers and nitrogen compounds		4,038
Manufacture of plastics in primary forms and of synthetic rubber		4,039
Manufacture of paints, varnishes and similar coatings		4,040
Manufacture of pharmaceuticals, medicinal chemicals and botanical products		4,041
Manufacture of soap and detergents		4,042
Manufacture of other chemical products		4,043
Manufacture of man-made fibers		4,044
Manufacture of rubber products		4,045
Manufacture of plastic products		4,046
Manufacture of glass and glass products		4,047
Manufacture of cement, lime and plaster		4,048
Manufacture of articles of concrete, cement and plaster		4,049
Manufacture of Bricks		4,050
Manufacture of other clay and ceramic products		4,051
Manufacture of other non-metallic mineral products		4,052
Manufacture of pig iron, sponge iron, Direct Reduced Iron etc.		4,053
Manufacture of Ferro alloys		4,054
Manufacture of Ingots, billets, blooms and slabs etc.		4,055
Manufacture of steel products		4,056
Manufacture of basic precious and nonferrous metals		4,057
Manufacture of non-metallic mineral products		4,058
Casting of metals		4,059
Manufacture of fabricated metal products		4,060
Manufacture of engines and turbines		4,061
Manufacture of pumps and compressors		4,062
Manufacture of bearings and gears		4,063
Manufacture of ovens and furnaces		4,064
Manufacture of lifting and handling equipment	4,065
Manufacture of other general purpose machinery	4,066
Manufacture of agricultural and forestry machinery	4,067
Manufacture of Machine Tools	4,068
Manufacture of machinery for metallurgy	4,069
Manufacture of machinery for mining, quarrying and constructions	4,070
Manufacture of machinery for processing of food and beverages	4,071
Manufacture of machinery for leather and textile	4,072
Manufacture of weapons and ammunition	4,073
Manufacture of other special purpose machinery	4,074
Manufacture of domestic appliances	4,075
Manufacture of office, accounting and computing machinery	4,076
Manufacture of electrical machinery and apparatus	4,077
Manufacture of Radio, Television, communication equipment and apparatus	4,078
Manufacture of medical and surgical equipment	4,079
Manufacture of industrial process control equipment	4,080
Manufacture of instruments and appliances for measurements and navigation	4,081
Manufacture of optical instruments	4,082
Manufacture of watches and clocks	4,083
Manufacture of motor vehicles	4,084
Manufacture of body of motor vehicles	4,085
Manufacture of parts & accessories of motor vehicles & engines	4,086
Building & repair of ships and boats	4,087
Manufacture of railway locomotive and rolling stocks	4,088
Manufacture of aircraft and spacecraft	4,089
Manufacture of bicycles	4,090
Manufacture of other transport equipment	4,091
Manufacture of furniture	4,092
Manufacture of jewellery	4,093
Manufacture of sports goods	4,094
Manufacture of musical instruments	4,095
Manufacture of games and toys	4,096
Other manufacturing n.e.c.	4,097
Recycling of metal waste and scrap	4,098
Recycling of non- metal waste and scrap	4,099
ELECTRITY, GAS AND WATER	Production, collection and distribution of electricity	5,001
Manufacture and distribution of gas		5,002
Collection, purification and distribution of water		5,003
Other essential commodity service n.e.c		5,004
CONSTRUCTION	Site preparation works	6,001
Building of complete constructions or parts-		6,002
civil contractors
Building installation		6,003
Building completion		6,004
Construction and maintenance of roads, rails, bridges, tunnels, ports, harbour, runways etc.		6,005
Construction and maintenance of power plants		6,006
Construction and maintenance of industrial plants		6,007
Construction and maintenance of power transmission and telecommunication lines		6,008
Construction of water ways and water reservoirs		6,009
Other construction activity n.e.c.		6,010
REAL ESTATE AND RENTING SERVICES	Purchase, sale and letting of leased buildings (residential and non-residential)	7,001
Operating of real estate of self-owned buildings (residential and non-residential)		7,002
Developing and sub-dividing real estate into lots		7,003
Real estate activities on a fee or contract basis		7,004
Other real estate/renting services n.e.c		7,005
RENTING OF MACHINERY	Renting of land transport equipment	8,001
Renting of water transport equipment		8,002
Renting of air transport equipment		8,003
Renting of agricultural machinery and equipment		8,004
Renting of construction and civil engineering machinery		8,005
Renting of office machinery and equipment		8,006
Renting of other machinery and equipment n.e.c.		8,007
Renting of personal and household goods n.e.c.		8,008
Renting of other machinery n.e.c.		8,009
WHOLESALE AND RETAIL TRADE	Wholesale and retail sale of motor vehicles	9,001
Repair and maintenance of motor vehicles		9,002
Sale of motor parts and accessories- wholesale and retail		9,003
Retail sale of automotive fuel		9,004
General commission agents, commodity brokers and auctioneers		9,005
Wholesale of agricultural raw material		9,006
Wholesale of food & beverages and tobacco		9,007
Wholesale of household goods		9,008
Wholesale of metals and metal ores		9,009
Wholesale of household goods		9,010
Wholesale of construction material		9,011
Wholesale of hardware and sanitary fittings		9,012
Wholesale of cotton and jute		9,013
Wholesale of raw wool and raw silk		9,014
Wholesale of other textile fibres		9,016
Wholesale of industrial chemicals		9,016
Wholesale of fertilizers and pesticides		9,017
Wholesale of electronic parts & equipment		9,018
Wholesale of other machinery, equipment and supplies		9,019
Wholesale of waste, scrap & materials for recycling		9,020
Retail sale of food, beverages and tobacco in specialized stores		9,021
Retail sale of other goods in specialized stores		9,022
Retail sale in non-specialized stores		9,023
Retail sale of textiles, apparel, footwear, leather goods		9,024
Retail sale of other household appliances		9,025
Retail sale of hardware, paint and glass		9,026
Wholesale of other products n.e.c		9,027
Retail sale of other products n.e.c		9,028
Commission Agents (For intermediaries facilitating transactions in goods/services.)		09029
HOTELS, RESTAURANTS AND HOSPITALITY SERVICES	Hotels – Star rated	10,001
Hotels – Non-star rated		10,002
Motels, Inns and Dharmshalas		10,003
Guest houses and circuit houses		10,004
"Dormitories and hostels at educational institutions"		10,005
Short stay accommodations n.e.c.		10,006
Restaurants – with bars		10,007
Restaurants – without bars		10,008
Canteens		10,009
Independent caterers		10,010
Casinos and other games of chance		10,011
Other hospitality services n.e.c.		10,012
TRANSPORT & LOGISTICS SERVICES	Travel agencies and tour operators	11,001
Packers and movers		11,002
Passenger land transport		11,003
Air transport		11,004
Transport by urban/sub-urban railways		11,005
Inland water transport		11,006
Sea and coastal water transport		11,007
Freight transport by road		11,008
Freight transport by railways		11,009
Forwarding of freight		11,010
Receiving and acceptance of freight		11,011
Cargo handling		11,012
Storage and warehousing		11,013
"Transport via pipelines (transport of gases,liquids, slurry and other commodities)"		11,014
Other Transport & Logistics services n.e.c		11,016
POST AND TELECOMMUNICATION SERVICES	Post and courier activities	12,001
Basic telecom services		12,002
Value added telecom services		12,003
Maintenance of telecom network		12,004
Activities of the cable operators		12,005
Other Post & Telecommunication services n.e.c		12,006
FINANCIAL INTERMEDIATION SERVICES	Commercial banks, saving banks and discount houses	13,001
Specialised institutions granting credit		13,002
Financial leasing		13,003
Hire-purchase financing		13,004
Housing finance activities		13,005
Commercial loan activities		13,006
Credit cards		13,007
Mutual funds		13,008
Chit fund		13,009
Investment activities		13,010
Life insurance		13,011
Pension funding		13,012
Non-life insurance		13,013
Administration of financial markets		13,014
Stock brokers, sub-brokers and related activities		13,016
Financial advisers, mortgage advisers and brokers		13,016
Foreign exchange services		13,017
Other financial intermediation services n.e.c.		13,018
COMPUTER AND RELATED SERVICES	Software development	14,001
Other software consultancy		14,002
Data processing		14,003
Database activities and distribution of electronic content		14,004
Other IT enabled services		14,005
BPO services		14,006
Cyber café		14,007
Maintenance and repair of office, accounting and computing machinery		14,008
Computer training and educational institutes		14,009
Other computation related services n.e.c.		14,010
RESEARCH AND DEVELOPMENT	Natural sciences and engineering	16,001
Social sciences and humanities		16,002
Other Research & Development activities n.e.c.		16,003
PROFESSIONS	Legal profession	16,001
Accounting, book-keeping and auditing profession		16,002
Tax consultancy		16,003
Architectural profession		16,004
Engineering and technical consultancy		16,005
Advertising		16,006
Fashion designing		16,007
Interior decoration		16,008
Photography		16,009
Auctioneers		16,010
Business brokerage		16,011
Market research and public opinion polling		16,012
Business and management consultancy activities		16,013
Labour recruitment and provision of personnel		16,014
Investigation and security services		16,016
Building-cleaning and industrial cleaning activities		16,016
Packaging activities		16,017
Secretarial activities		16,018
Medical Profession		16,019
Film Artist		16,020
Social Media Influencers (For YouTubers, Instagrammers, TikTokers, etc.)		16,021
Other professional services n.e.c.		16,019
EDUCATION SERVICES	Primary education	17,001
Secondary/ senior secondary education		17,002
Technical and vocational secondary/ senior secondary education		17,003
Higher education		17,004
Education by correspondence		17,005
Coaching centers and tuitions		17,006
Other education services n.e.c.		17,007
HEALTH CARE SERVICES	General hospitals	18,001
Speciality and super speciality hospitals		18,002
Nursing homes		18,003
Diagnostic centers		18,004
Pathological laboratories		18,005
Independent blood banks		18,006
Medical transcription		18,007
Independent ambulance services		18,008
Medical suppliers, agencies and stores		18,009
Medical clinics		18,010
Dental practice		18,011
Ayurveda practice		18,012
Unani practice		18,013
Homeopathy practice		18,014
Nurses, physiotherapists or other paramedical practitioners		18,016
Veterinary hospitals and practice		18,016
Medical education		18,017
Medical research		18,018
Practice of other alternative medicine		18,019
Other healthcare services		18,020
SOCIAL AND COMMUNITY WORK	Social work activities with accommodation (orphanages and old age homes)	19,001
Social work activities without accommodation (Creches)		19,002
Industry associations, chambers of commerce		19,003
Professional organizations		19,004
Trade unions		19,005
Religious organizations		19,006
Political organizations		19,007
Other membership organizations n.e.c. (rotary clubs, book clubs and philatelic clubs)		19,008
Other Social or community service n.e.c		19,009
CULTURE AND SPORT	Motion picture production	20,001
Film distribution		20,002
Film laboratories		20,003
Television channel productions		20,004
Television channels broadcast		20,005
Video production and distribution		20,006
Sound recording studios		20,007
Radio - recording and distribution		20,008
Stage production and related activities		20,009
Individual artists excluding authors		20,010
Literary activities		20,011
Other cultural activities n.e.c.		20,012
Circuses and race tracks		20,013
Video Parlours		20,014
News agency activities		20,016
Library and archives activities		20,016
Museum activities		20,017
Preservation of historical sites and buildings		20,018
Botanical and zoological gardens		20,019
Operation and maintenance of sports facilities		20,020
Activities of sports and game schools		20,021
Organization and operation of indoor/outdoor sports and promotion and production of sporting events		20,022
Other sporting activities n.e.c.		20,023
Other recreational activities n.e.c.		20,024
OTHER SERVICES	Hair dressing and other beauty treatment	21,001
Funeral and related activities		21,002
Marriage bureaus		21,003
Pet care services		21,004
Sauna and steam baths, massage salons etc.		21,005
Astrological and spiritualists’ activities		21,006
Private households as employers of domestic staff		21,007
Other services n.e.c.		21,008
Speculative Trading (For intraday equity traders)		21,009
F&O Trading(For Futures & Options traders in stocks, commodities, currencie)		21,010
Buying & Selling of Shares Frequent delivery-based trading		21011
EXTRA TERRITORIAL ORGANISATIONS AND BODIES	Extra territorial organizations and bodies (IMF, World Bank, European Commission etc.)	22,001
CO- OPERATIVE SOCIETY ACTIVITES	Banking/Credit Facilities to its members	23,001
Cottage Industry		23,002
Marketing of Agricultural produce grown by its members		23,003
Purchase of Agricultural Implements, seeds, livestock or other articles intended for agriculture for the purpose of supplying to itsmembers.		23,004
Processing, without the aid of power, of the agricultural Produce of its members.		23,005
Collective disposal of Labour of its members		23,006
Fishing or allied activities for the purpose of supplying to its members.		23,007
#################		23,008
Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b)		23,009
Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b)		23,010
Interest/Dividend from Investment in other co-operative society		23,011
Income from Letting of godowns / warehouses for storage, processing / facilitating the marketing of commodities		23,012
Others		23,013
Federal milk co-operative society		23,014

ITR-3 AY 2026-27: Release Date, Who Can File, Last Date & How to File