Chartered Accountants in India, working with clients across the UK

ITR-3 Return Filing
Income Tax · ITR-3

ITR-3 for businessand professional income.

ITR-3 is for individuals and HUFs with business or professional income: freelancers and consultants with Indian clients, partners in firms, traders and NRIs with business income in India. It needs accounts, and sometimes a tax audit. We prepare both and file on time.

Accounts preparedFees agreed in writingTax audit if needed
WhoIndividuals and HUFs in business
IncludesPartners in firms
Due date31 August, or 31 October with audit
AuditAbove turnover limits

Who uses ITR-3.

Professionals

Consultants and freelancers

Fees from Indian clients, including NRIs.

Partners

Partners in firms

Salary, interest and profit share from a partnership firm.

Business

Traders and proprietors

Shops, trading and other businesses.

Presumptive opt-out

Leaving the presumptive scheme

Those not eligible for, or not using, ITR-4.

What ITR-3 needs.

  • Books of accountProfit and loss account and balance sheet.
  • Tax audit if requiredAbove the limits. See Tax Audit.
  • TDS and advance taxCredit for TDS and advance tax paid.
  • DepreciationOn business assets, at tax rates.
  • Other incomeSalary, property, capital gains alongside business income.
  • GST reconciliationTurnover agreed with GST returns, where registered.

Due dates.

CaseDue date
No tax audit31 August
Tax audit required31 October
Transfer pricing case30 November

Why NRIs in the UK choose us for India tax.

Both sides of the border

We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.

Reviewed before filing

Every computation is checked by a second Chartered Accountant before anything is filed.

Fees agreed in writing

A written scope and fee before work starts, with no surprise charges later.

Secure and fully online

Encrypted document sharing and e-verification, so nothing needs a trip to India.

One team all year

Returns, TDS refunds, FEMA questions and property sales handled by the same team.

Plain-English answers

Clear explanations of what you owe, why, and what to keep for next year.

ITR-3 filing for professionals across the UK.

We prepare and file Indian income tax returns for NRIs, returning Indians and UK businesses with Indian entities, wherever they are in the UK. Everything is done online.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

ITR-3 FAQs.

Individuals and HUFs with business or professional income, including partners in firms.
Yes, if the NRI has business or professional income in India.
31 August if no tax audit is needed, and 31 October if it is.
Yes. ITR-3 needs a profit and loss account and balance sheet, unless specific exceptions apply.

Earning from a business or profession in India?

Tell us about it. We will prepare the accounts and file ITR-3.

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.