Guidelines for filling ITR-3 : These instructions are guidelines for filling the particulars in this Return Form. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.
1.Assessment Year for which this Return Form is applicable
This Return Form is applicable for assessment year 2018-19 only, i.e., it relates to income earned in Financial Year 2017-18.
2.Who can use this Return Form
This Return Form is to be used by an individual or a Hindu Undivided Family who is having income under the head profits or gains of business or profession and who is not eligible to file Sugam (ITR-4).
3.Manner of filing this Return Form
This Return Form can be filed with the Income Tax Department in any of the following ways, –

• by furnishing the return electronically under digital signature;
• by transmitting the data in the return electronically under electronic verification code;
• by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V.

It may be noted that where the books of accounts are required to be audited under section 44AB, the return is required to be furnished in the manner provided at 4(i).
Tax-payers are advised to match the taxes deducted/collected/paid by or on behalf of them with their Tax Credit Statement (Form 26AS). (Please refer to www.incometaxindia.gov.in)
In case an assessee is required to furnish a report of audit under sections 10AA, 44AB, 44DA, 50B, 80 -IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115JC, he shall file such report electronically on or before the date of filing the return of income.
4.Filling out the acknowledgement
Where the Return Form is furnished in the manner mentioned at 4(iii), the assessee should print out two copies of Form ITR-V. One copy of ITR-V, duly signed by the assessee, has to be sent by ordinary post to Post Bag No. 1, Electronic City Office, Bengaluru560500 (Karnataka). The other copy may be retained by the assessee for his record.
5.Columns under Filing status

• Under the heading ‘Filing Status’ in the Return Form the relevant box needs to be checked regarding section under which the return is being filed on the basis offollowing.

• In case of a revised /defective/modified return, please enter the receipt number of Original return and Date of filing of Original Return. This field is mandatory otherwise the revised return will not be accepted by Income-tax Department. If the return is being filed in response to notice by the Income- tax Department under section 139(9)/142(1)/148/153A/153C, please provide the date of such notice. If this is a modified return under section 92CD, please provide the date of advance pricingagreement.
• If the assessee is governed by Portuguese Civil Code under section 5A of the Income-tax Act, Schedule 5A is required to be filled out. Schedules relating to different heads of income should be filled out. However, while filling part B-TI (computation of total income) you should apportion the income (other than income from salary) and enter only your share of income under different heads. The balance share of income should be entered in the return of income of the spouse under respective heads.
• If the assessee was a non-resident Indian in earlier years and has become assessable as resident in India in respect of his total income of assessment year 2018-19, he may declare that he wants to claim the benefits available under section 115H in relation to the investment income derived from any foreign exchange asset. The relevant box may be checked in column (d) under the heading Filing Status. Please refer to Chapter XII-A of the Act for definitions of various relevant terms.
• Under the head Audit Information, if the assessee is liable for Audit u/s 44AB and the accounts have been audited by an accountant, the details of such audit report along with the date of furnishing it to the department (if filed before the return) has to be filled. Further, if the assessee is liable to furnish other audit report, the section under which such audit is required and the date of furnishing it to the department (if audit has been carried out under that section) has to be filled. It is mandatory to furnish audit reports (if the audit has been carried out) under the following sections electronically on or before the date of filing the return of income.

Click here to download the guidelines issued by CBDT. This guideline also includeItem by Item Instructions for filing XML.
Click here to download the ITR form
Instructions for filing ITR for AY 2018-19 | FY 17-18

• ITR-1
• ITR-2
• ITR-3
• ITR-4
• ITR-5
• ITR-6
• ITR-7