Presumptive & Non- Presumptive income in ITR-3

This discussion clarifies how to declare both presumptive and non-presumptive income within the ITR-3 form. It confirms that a manufacturing business with turnover under ₹1 crore can be shown under presumptive income. However, if you also earn other income like commission, brokerage, or rent, your total income must be declared under regular assessment, making presumptive assessment ineligible for the entire return.