Amendments Regulatory Changes Exemptions Filing Deadlines Sections ITR Forms Search and Seizure Section 139(8A) Provisions of Taxation Regulations on Cryptocurrency Condonation of Delay Fraudulent Claims Tax Deduction at Source Fraudulent Deductions Section 44AA Foreign Tax Credit Section 13A Disclosure Obligations Parliamentary Review Section 139 International Tax Treaties Chapter XII-A Regulations Legislative Changes
The updated ITR-3 form embeds Finance Act, 2024 capital gains changes in a pre-filled online interface for business and professional taxpayers.