ITR Filing: Income Tax Department Enables Online Filing Of ITR-3 For AY 2026-27

The Income Tax Department has made online filing of ITR-3 available on the e-Filing portal for Assessment Year 2026–27, which allows eligible taxpayers to begin filing their income tax returns through the official e-filing platform.

The department has also released the Excel utility for ITR-3, an offline tool that allows taxpayers to download, fill and prepare their ITR forms before uploading them on the e-Filing portal.

ITR-3 Filing Now Available On E-Filing Portal

In an update on X, the department said, “Kind Attention Taxpayers! Online filing and Excel Utility for ITR-3 for A.Y. 2026–27 is now enabled on the e-Filing portal.”

Also, the department had earlier enabled online filing and Excel utilities for ITR-1 and ITR-4 for Assessment Year 2026–27 on May 1. It subsequently made ITR-2 filing available on the e-Filing portal on May 28. Taxpayers using ITR-3 can now access both online filing and offline preparation options through the e-Filing portal.

Who Can File ITR-3

ITR-3 is meant for individuals and Hindu Undivided Families (HUFs) who earn income from a business or profession. This includes business owners, freelancers, consultants and other professionals reporting income from their work.

The form can also be used to report income from trading activities such as intraday trading and futures and options (F&O). In addition to business or professional income, taxpayers can report income from salary, house property, capital gains, dividends, interest and other sources.

While ITR-3 is not applicable to taxpayers who do not have any business or professional income, it cannot be filed by entities other than individuals and HUFs.

What Is The Due Date To File ITR-3

For taxpayers required to file ITR-3, the due date for non-audit cases is August 31, 2026. For taxpayers whose accounts are subject to audit, the due date is October 31, 2026.

For comparison, the due date for filing ITR-1, ITR-2 and ITR-4 for non-audit individual and HUF taxpayers is July 31, 2026. Taxpayers filing ITR-3 should ensure that their returns are submitted within the applicable due dates. Returns filed after the deadline can attract a penalty for late filing.