Presumptive & Non- Presumptive income in ITR-3

Dear sir, I have manufacturing business and turnover less than 1 crore. I want to show presumptive & Non- Presumptive income in ITR-3, I am registered with GST. it is possible.
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Quick Summary
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.

Which other income you earn, other than the manufacturing activity?

I also earn commission & brokerage, rent

In that case total income needs to be declared under regular assessment. (Presumptive assessment not eligible).

Thanks 🙏

You are welcome.               

Manufacturing business can be shown under presumptive and commission business can be shown under non presumptive


Yes, it is possible to show both presumptive and non-presumptive income in ITR-3 if you are a registered GST taxpayer and have a manufacturing business with a turnover of less than 1 crore.

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