Competitively priced Form ITR-3 — business or professional income in India

Form ITR-3 — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Competitively priced ITR-3 with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

  • 15+Years of cross-border experience
  • 18,000+Clients served
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  • 4Global offices — India, USA, Canada & UAE

Secure a fixed quote

Start by sending whatever paperwork exists — a written fixed quote comes back before any work begins.

24-hour helpline: +1 (416) 619-0068
  • Fixed fee agreed before work starts
  • Google rating 5.0 out of 5
  • Offices in India, the USA, Canada and the UAE
In 60 words

Form ITR-3 is an annual return: The Indian return for individuals and partners with business or professional income. Individuals and partners in firms with business or professional income in India, resident or not.

Who has to deal with this

Individuals and partners in firms with business or professional income in India, resident or not.

The rule underneath it looks like this. Business income brings the audit and books-of-account questions with it, and for a non-resident it brings the permanent-establishment question too — whether the Indian activity is a business presence or merely income from India.

The team at work in the open-plan office

What ITR-3 India costs here

An ITR-3 is priced on the state of the books and the scope of the business: accounts kept properly through the year are a different engagement from a set reconstructed out of bank statements and invoices. For a non-resident, the permanent establishment question — business presence, or merely income from India — is the part that takes the time.

NRI Indian return (ITR-2) — fixed-fee price

From $349

fixed, quoted before work starts

The Indian return on India's own year, reconciled against the department's information statement, with treaty relief and the deduction-at-source credits properly claimed.
See the full fee page

India–Canada dual filing (ITR + T1) — India desk price

From $349

fixed, quoted before work starts

Both returns as one engagement across two mismatched fiscal years, with the Indian deduction at source reconciled and the Canadian credit claimed where it is usable.
See the full fee page

Individual tax filing

From $349

fixed, quoted before work starts

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

For an estate holding property in more than one country, or a trust with beneficiaries who are taxed somewhere else.
See the fee schedule

All published fees on one page — each engagement priced as one number on one list, with nothing left as a range.

What the reporting test actually looks at

What decides whether Form ITR-3 applies
What the return reportsWhere the data comes from
The obligationThe Indian return for individuals and partners with business or professional income.
Who it bindsIndividuals and partners in firms with business or professional income in India, resident or not.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingEntity return

When it is due

The return is due on the entity's own filing timetable, measured from its year end rather than the calendar. Extensions may be available for the return and rarely cover the payment, and in a cross-border group the binding constraint is usually the date the foreign accounts close. In practice the binding constraint is usually a document that has to arrive from somewhere else, which is why the timetable is mapped backwards from the deadline.

What late or missed filing costs

Late filing penalties are computed by reference to the tax owing and the length of the delay, and separate penalties attach to the information returns filed alongside. In a group the second category is normally the larger one. None of that is unusual, and none of it is unfixable. It is, however, cheaper to address before an authority raises it.

What this looks like with numbers

Worked through with figures, the mechanism looks like this.

Credit relief on one stream of income

Take C$90,000 of income taxed in both countries. Assume the other country charged 18% on it and the home country would charge 32% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$90,000
Tax paid abroad (assumed 18%)C$16,200
Home tax on the same income (assumed 32%)C$28,800
Credit available (lesser of the two)C$16,200
Home tax still payableC$12,600

The credit absorbs C$16,200 and leaves C$12,600 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

How we prepare and file it, and what it costs

Pricing is settled first: a written scope and a fixed fee for it, before any work begins. See the liaison office reporting and closure for comparable engagements.

How the engagement runs

  1. 1We start with the chronology: dates, countries, and what has already been filed
  2. 2You get the scope and the fee in writing before we touch anything
  3. 3The work is prepared and reviewed by a named person, not a queue
  4. 4Nothing is filed until you have read it
  • Documents move through one secure portal, and you can meet us in person at any of our offices.
  • We will tell you when you do not need us, and that call is free.
  • A named reviewer signs off every statutory filing.

Whatever you have is enough to start the conversation, including nothing but the dates.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.

Where ITR group comes into this file

People reach this page searching for ITR group. It is covered here as it applies to ITR-3 — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

Business income brings the audit and books-of-account questions with it, and for a non-resident it brings the permanent-establishment question too — whether the Indian activity is a business presence or merely income from India.

From first contact to filed return

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

What you are actually buying with ITR-3 India

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Four terms worth pinning down

Rollback
The extension of an advance pricing agreement to earlier years on the same transactions, available in some countries including India.
Evidence pack
The assembled documents supporting a residency, treaty or valuation position, built at the time rather than reconstructed under audit.
Transfer pricing
The pricing of transactions between related parties across borders, tested against what independent parties dealing at arm's length would have agreed.
Day-count record
A contemporaneous record of presence by country. Almost every cross-border employment position depends on one, and almost nobody can produce one after the year has ended.
ITR-3 India: The practitioner's note

Business income brings the audit and books-of-account questions with it, and for a non-resident it brings the permanent-establishment question too — whether the Indian activity is a business presence or merely income from India.

However the file develops, three things stay fixed: a written scope and fee before work begins, a named practitioner reviewing the result, and your approval before anything is filed.

Fixed fees around ITR-3 India

The fees in the lower band separate out what often sits beside this return: a partner share from a firm, more than one business or professional stream to be kept apart, and files where an audit requirement has to be settled before the return can be completed. Everything is quoted in writing first.

NRI Indian return (ITR-2)

$349fixed, before work starts

Covers: The Indian return on India's own year, reconciled against the department's information statement, with treaty relief and the deduction-at-source credits properly claimed.

What makes it bigger: Property and capital gains together. Rent with deduction at source is routine; a property sale in the same year brings computation, indexation and often a certificate application.

See this fee page

PE / structure opinion

$999fixed, before work starts

Covers: A written opinion on whether the activity creates a taxable presence, what would be attributable to it if it did, and what could be changed to alter the answer.

What makes it bigger: How many people and places are involved. One employee working from home is one analysis; a sales team, a warehouse and a contractor with signing authority is several.

See this fee page

The difference a dedicated cross-border team makes

The reporting penalties get named early

The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

Two of the firm’s advisers at a desk in the Delhi office

How the engagement runs, phase by phase

Step 1

The opening call

A call to our 24-hour helpline to establish the facts and the dates that matter

Step 2

Scope in writing

A written scope and a fixed fee before any work starts

Step 3

Prepared and checked

Preparation, then a named reviewer's sign-off before anything is filed

Step 4

Filed, then supported

Filing, then payment — after you have seen and approved the result

Two of the firm’s advisers and the team in the open-plan office

From first document to filed return

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

Where to go next

Each of these carries its own guide, pricing pointers and FAQ.

Core services for this situation

Second opinion on a filed return Second opinion on a filed return — the guide, the FAQ and the fixed fee.
Form RC268 — US plan contributions (cross-border) The full guide to rc268 US plan contributions cross-border, with the fee fixed before any work starts.
Form T1213 — request to reduce tax at source Its own page: t1213 request to reduce tax at source — mechanism, deadlines and published fees.
Form 8288 — FIRPTA withholding return Everything on form 8288 FIRPTA withholding, at the same depth as this page.
Step-up in cost base on arrival Step-up in cost base on arrival — the guide, the FAQ and the fixed fee.
Treaty shopping & beneficial ownership The full guide to treaty shopping beneficial ownership, with the fee fixed before any work starts.
Form 1118 — foreign tax credit (corporate) Its own page: form 1118 corporate foreign tax credit — mechanism, deadlines and published fees.
Advance pricing agreements in India Everything on advance pricing agreements in India, at the same depth as this page.
TP for small and mid-size groups Tp for small and mid-size groups — the guide, the FAQ and the fixed fee.

Who we help

Tax for non-resident landlords Non-resident landlords tax — the guide, the FAQ and the fixed fee.
Tax for nurses working abroad The full guide to nurses working abroad tax, with the fee fixed before any work starts.
Medical & dental practices cross-border tax Its own page: medical & dental practices cross border tax — mechanism, deadlines and published fees.
Team-sport athletes — what you owe in each country Everything on team-sport athletes what you owe in each country, at the same depth as this page.
Tax for dentists Dentists tax — the guide, the FAQ and the fixed fee.
Influencers & content creators — what we charge The full guide to influencers & content creators what we charge, with the fee fixed before any work starts.
Professors & lecturers — your filing calendar Its own page: professors & lecturers your filing calendar — mechanism, deadlines and published fees.
Touring musicians — what you owe in each country Everything on touring musicians what you owe in each country, at the same depth as this page.
Nurses working abroad — what you owe in each country Nurses working abroad what you owe in each country — the guide, the FAQ and the fixed fee.

The corridors we work every week

Kenya tax for expats — country guide Kenya tax for expats — the guide, the FAQ and the fixed fee.
Czechia tax for expats — country guide The full guide to czechia tax for expats, with the fee fixed before any work starts.
Canada–United States tax corridor Its own page: Canada United States tax — mechanism, deadlines and published fees.
Slovenia tax for expats — country guide Everything on slovenia tax for expats, at the same depth as this page.
Bermuda tax for expats — country guide Bermuda tax for expats — the guide, the FAQ and the fixed fee.
Romania tax for expats — country guide The full guide to romania tax for expats, with the fee fixed before any work starts.
India tax for expats — country guide Its own page: India tax for expats — mechanism, deadlines and published fees.
US–Spain tax corridor Everything on US Spain tax, at the same depth as this page.
Canada–UAE tax corridor Canada UAE tax — the guide, the FAQ and the fixed fee.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border tax case studies

Case study 1

Indian Transfer Pricing Certification With a Hard Deadline

An Indian entity with international related-party transactions needs an accountant's report filed by a date of its own, ahead of the return. The work is reconciling the transactions to the books first, because the report is only as defensible as that reconciliation.

Read how this one runs
Case study 2

A Penalty Argued on the Facts Rather Than the Form

Reasonable cause is a documented story with dates, not an assertion of good intent. The engagement assembles what the client actually knew and when, and puts the sequence in writing alongside the filings it explains.

Read how this one runs
Case study 3

One Employee in a State Nobody Had Registered In

A single person working from home can create payroll registration, withholding and sometimes an income tax filing for the company in that state. The review measures activity against each state's own threshold.

Read how this one runs
Case study 4

Ten Years of Missed Returns Filed as One Engagement

Filing many years at once is a sequencing problem: carry-forwards, instalments and credits from the earliest year feed the latest. Filing them out of order is what turns a recoverable position into an assessed one.

Read how this one runs
Case study 5

Wintering in the US Long Enough to Become a US Filer

Days in the United States accumulate across three years, and enough of them make you a US resident for tax regardless of immigration status. The file counts the days properly and files the statement that keeps the position closer connection rather than residence.

Read how this one runs
Case study 6

A US Citizen Settled in India, Filing on Both Sides

Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.

Read how this one runs
Case study 7

Documentation Requested, and the Deadline Is Not Extendable

Contemporaneous documentation has to exist by the filing deadline, not be assembled when it is asked for, and the penalty protection turns on that timing. The engagement produces the analysis for the year in question and puts a repeatable process behind the next one.

Read how this one runs
Case study 8

Never Filed a US Return — and Only Just Found Out

Born in the United States, left as an infant, and told by a bank that the returns were owed all along. The work is sequencing: establish which years are actually open, choose the catch-up route on the facts rather than filing quietly, and claim the exclusions and credits that were never taken.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Professional Services Firms

Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.

A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.

  • Reg 105 / 102 waivers
  • Permanent establishment risk
  • Partner mobility planning
  • Cross-border withholding recovery
Explore Professional Services

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Form ITR-3 — questions we are asked

Do I file Form ITR-3 even if no tax is owed?

Annual return obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Individuals and partners in firms with business or professional income in India, resident or not.

What happens if I have missed Form ITR-3 for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form ITR-3 the same as the other reports I already file?

No. The Indian return for individuals and partners with business or professional income. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Who is an NRI for tax purposes?

Residence in India is decided by days present in the tax year, with a second limb that also counts days over the preceding four years, and separate rules for Indian citizens leaving for employment. Fall outside the tests and you are non-resident, taxed in India only on Indian-source income. Between full residence and non-residence sits RNOR — resident but not ordinarily resident — which shelters foreign income for a limited window after returning. See RNOR status.

Is dividend income from Indian shares taxable for an NRI?

Yes. Dividends are taxed in the shareholder's hands, and the paying company withholds on payment to a non-resident. The treaty can reduce that withholding, but only if the documents are with the company before it pays: a tax residency certificate from your country, Form 10F, and a PAN on the register. Without them the domestic rate applies and your route back to the difference is a refund claim on an Indian return. See residency certificates and Form 10F.

How does an NRI prove residence to get the treaty rate?

With a tax residency certificate issued by the country you are resident in, plus Form 10F giving the details the certificate does not carry, plus a PAN in the payer's records. The certificate has to cover the period of the payment, and the payer needs it before paying, not afterwards. Missing any of the three and the deductor is obliged to withhold at the domestic rate, which turns a rate reduction into a refund claim. See TRC against Form 10F.

Fixed fee agreed before we start

Talk to us about Form ITR-3

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

  • Re-quoted, never silently invoiced
  • Rated 5.0 out of 5 stars on Google
  • A named reviewer signs off every filing

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068