Error in ITR3 - OS sheet.

Check if you have selected yes to 'whether you are required to maintain  books of accounts?'

Yes, Selected "yes" in you are required to maintain books of accounts. 

So, select 'No' to remove the defect.... Note: there is difference in audit trial & maintaing books...

Thank you Dhirajlal ji for your guidance, but I am little confused.
As Normally I select this every year as YES (maintaining books under section 44AA).
As I file ITR3 due to options trading, to my understanding till now, maintaining books is mandatory for options trader.

Secondly, about current problem, if I am filling up the PART A OI sheet, by filling Raw Material & Finished Goods column by selcting reply "At Cost", then form gets validated without error & json generates.

Confused, as "are you aliable for Audit u 44AB" is selected as NO,  (OI sheet is mandatory for cases liable for audit under 44AB), but here OI sheet error appears at time of Validation in my no audit case, after filling this OI sheet by clicking link in error descripttion, form gets validated without error.

Shall I upload this Json.

You are not liable to tax audit u/s. 44AB......

It is different than You are liable to maintain books of accounts u/s. 44AA....

Select them properly...

The trading-loss figures do not, by themselves, determine whether an audit is required; the applicable section, turnover computation, other business income and any presumptive-tax position also matter. But if no tax audit applies, the Part A – Other Information fields for raw materials/stock are generally not relevant to an options trader with no such inventory.

The ITR-3 utility may still require that sheet because of the return’s selected schedules or a validation issue. Check that the business code and nature of business are set to derivatives trading, remove any inapplicable business/inventory schedules where the utility permits, then save, close and reopen the latest utility and validate again. If the error persists, note the exact validation message and utility/version; this may be a utility defect or a schedule dependency, rather than an indication that you must fill audit particulars. Don’t enter invented stock values merely to clear validation.

Handling this correctly is part of a clean ITR-3 workflow, from classifying derivatives turnover and loss to validating the return. Manual return preparation and repeated utility checks are difficult; automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For a smoother compliance workflow, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1