Foreign institutional investors (FII/FPI) must provide their SEBI registration number as an additional disclosure measure.A few questions have been added in the new ITR 3 form to determine if you had opted out of the New Tax Regime in previous years.In the new ITR-3 every VDA transaction will have to be reported along with the dates of sale and purchase. If you treat income from VDAs as capital gains, a quarterly breakup will need to be given under the Capital Gains Schedule. A new schedule VDA has been added to separately report your income from crypto/ other VDAs.Major Changes in ITR 3 form for AY 2023-24īelow changes are incorporated in the ITR-3 form of the FY 2022-23:
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Carrying on a business or profession (both tax audit and non-audit cases).
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The persons having income from following sources are eligible to file ITR-3 : Who can file ITR-3 Form? The ITR-3 is applicable for individual and HUF who have income from profits and gains from business or profession.