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There are currently 7 ITR forms available for various taxpayer categories. This article provides a comprehensive understanding of the eligibility for ITR-3 and ITR -4 (Sugam). What is ITR 3 vs ITR 4 difference, applicability. Learn how to fill out Form ITR - 3 for business or profession income for the Financial Year 2022-23. Find out the eligibility, manner of filing, key changes, and obligations to file this return form. Common Offline Utility for filing Income-tax Returns ITR 1, ITR 2, ITR 3 and ITR 4 for the AY 2025-26. ITR - 3 Guide for FY 2024-25 (AY 2025-26): Know what is ITR - 3 , its applicability, who can file and how to fill and file the form online.