ITR-3 vs ITR-4 (AY 2026-27): Quick Comparison
Quick Comparison: ITR-3 vs ITR-4 (AY 2026-27) Basis ITR-3 ITR-4 (Sugam) Who Can File? Individuals & HUFs having business or professional income Resident Individuals, Resident HUFs and Resident Firms (other than LLPs) Business Income Allowed Allowed under Presumptive Taxation Scheme Professional Income Allowed Allowed under Section 44ADA F&O Trading Income Applicable Not Applicable Intraday Trading …