Should we mention NET INCOME or GROSS INCOME in itr 3?

SME IPO: Preferred for lower costs, faster timelines, and strategic credibility-building before eventual "up-listing." Form 10E: You may manually override incorrect automated values, provided you keep a meticulous, documented working sheet. Surcharge: Triggered by "Total Income," which usually includes capital gains before exemptions like Section 54 are applied. ITR-3: Ensure you correctly distinguish between Gross Profit (from Trading Account) and Net Profit (from P&L Account) as requested by the form's specific line items.