ITR -3 is for Resident Individuals and HUF having income from Profits & Gains of Business or Profession.
ITR 3 ELIGIBILITY:
£ Filed by Individuals & HUF having Business or Profession Income,
£ It includes both Audit & Non-Audit cases,
£ Also includes income of partner of a firm, but does not include any business income from a Proprietorship Firm,
£ Gross Turnover exceeds ₹ 2 Crore.