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ITR - 3 Guide for FY 2024-25 (AY 2025-26): Know what is ITR - 3 , its applicability, who can file and how to fill and file the form online. ITR - 3 filing starts: Individuals with F&O trades, business income, or multiple sources must file ITR - 3 . Here's what's new in rules, risks, and return selection for AY 2025-26. Learn how to fill out Form ITR - 3 for business or profession income for the Financial Year 2022-23. Find out the eligibility, manner of filing, key changes, and obligations to file this return form. It’s ITR season but many taxpayers can’t find the ITR -2 and ITR-3 forms on the Income Tax portal yet. If you have capital gains, foreign income or business income, this delay might worry you. The good news is there’s an extended deadline this year. Here’s why these forms are missing and what you should do next.