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ITR 3
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ITR 3 : ウィキペディア英語版
ITR 3

There are various forms that Assessees use while filing Income Tax Returns in India and the ITR-3 Form is one such form. The ITR-3 Form is used by a certain section of Tax payers as per the guidelines laid down by the Income Tax Department of India.
==ITR-3 Form ==

The Income Tax Act, 1961, and the Income Tax Rules, 1962
, of India require those who have earned income in India to file Income Tax Returns with the Income Tax Department of India. The ITR-3 Form is a part of this process of filing returns and is in accordance with the rules and regulations laid down by the Government of India.
The ITR-3 Form particularly applies to those Individuals and Hindu Undivided Families who are registered as Partners in a firm. As per Rule 12 of the Income Tax Rules, 1962, this form does not apply to those who are Proprietors of a firm.
it is mainly for the business which includes partnership deals.
It is also applicable for professionals but it should be a partnership profession.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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