Query regarding Item 61/62/63 vs Item 64 in ITR-3

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Biswajit Das (Querist)
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29 July 2026 I have a doubt in ITR-3.

Could you please clarify the difference between Item 61/62/63 - Computation of Presumptive Income and Item 64 - IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2025-26 in respect of business or profession

Aashok Kumar Sharma online

Aashok Kumar Sharma

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29 July 2026 Items 61–63 are used for computing income using official presumptive tax rates under Sections 44AD, 44ADA, and 44AE.

Item 64 is used to report basic financial information for businesses or professions where regular books of account are not maintained and presumptive schemes have not been opted for.

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