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Query Karo Latest Articles

ITR Filing – Ch 3: File ITR

ITR 3

  • If you are an insurance agent filing ITR-3, follow these steps:
  • Log in to the Income Tax e-Filing Portal⁠� using your PAN and password.
  • Go to e-File → Income Tax Returns → File Income Tax Return.
  • Select the Assessment Year and choose Online mode.
  • Select ITR-3 as your return form. �
  • Income Tax India +1
  • Choose the tax regime (Old or New), if applicable.
  • Verify your pre-filled information such as PAN, Aadhaar, personal details, bank accounts, and income details.
  • Enter your insurance commission under Profits and Gains from Business or Profession.
  • Enter allowable business expenses (e.g., travel, office expenses, phone, internet, stationery) if claiming them.
  • Claim eligible deductions under sections like 80C, 80D, etc.
  • Verify TDS details from Form 26AS/AIS and ensure all taxes paid are correctly reflected.
  • Review the tax calculation. If tax is payable, pay it using Self-Assessment Tax and update the challan details.
  • Preview the return, submit it, and e-Verify using Aadhaar OTP, net banking, or another available method.

If you are an insurance agent and your only business income is insurance commission, here is a practical field-by-field guide for ITR-3.Step 1: Personal InformationPANAadhaarNameAddressMobile numberEmail IDBank account detailsStep 2: Nature of BusinessSelect Insurance Agency/Insurance Commission (or the closest applicable business code available in the portal).Step 3: Profit & Loss (Business Income)Enter:Gross Commission ReceivedLess: Business expenses such as:Mobile & InternetTravelOffice Rent (if applicable)Stationery & PrintingComputer/Laptop expensesStaff salary (if any)ElectricityOther business expensesNet ProfitStep 4: Balance SheetFill in:Cash in handBank balanceOffice equipment/computer (if any)Any loans or liabilities (if applicable)Step 5: Other IncomeInclude:Savings bank interestFixed deposit interestRental income (if any)Capital gains (if any)Step 6: DeductionsClaim eligible deductions such as:Section 80C (LIC, PPF, ELSS, EPF, Tuition Fees, etc.)Section 80D (Health Insurance)Section 80G (Donations)Other eligible deductions, if applicable.Step 7: TDSVerify and enter:TDS deducted on insurance commission (Form 16A)TDS from banks, if anyMatch with Form 26AS/AIS.Step 8: Tax CalculationCheck the tax computed by the portal.If tax is payable, pay Self-Assessment Tax and enter the challan details.Step 9: Preview & SubmitReview all details carefully.Submit the return.Complete e-Verification using Aadhaar OTP, Net Banking, or another available method.Documents RequiredPAN & AadhaarForm 26AS, AIS & TISForm 16A (TDS certificate)Insurance commission statementBank statementsExpense records/billsInvestment proofs (80C, 80D, etc.)If your annual commission is below ₹50 lakh, let me know:Your gross commission (before expenses),Your actual expenses, andWhether you maintain books of accounts.I can help determine whether ITR-3 is the right form in your case and guide you through the exact schedules to fill.

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