how to file return under section 172 , shipping business by non resident?? whether it is filed by using itr 3??
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Quick Summary
This discussion clarifies the correct Income Tax Return (ITR) form for non-residents filing under Section 172, particularly for shipping businesses. It confirms that ITR 3 is generally applicable for individuals with business or professional income, regardless of residential status. For non-resident companies, however, ITR 6 is the appropriate form.