The ITR 3 is applicable for individuals and HUF who have income from profits and gains from business or profession. The ITR-3 Form can be filed by those Individuals and Hindu Undivided Families who earn income from Proprietary business or by practising his/her profession. ITR 3 form applies to those individuals of Hindu Undivided Family (HUF) who earn their income through their own business. However, this does not apply if they are a partner in a firm. Such people will be eligible for other ITR forms.