Query regarding Item 61/62/63 vs Item 64 in ITR-3
This query is : Resolved
Biswajit Das
(Querist)
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
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
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.
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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