<Li> Gains Income through' Profits or gains of business or profession' </Li> <Li> Gains Income by means of interest, salary, bonus, commission, remuneration, as a partner </Li> <P> If the partner of a firm only earns income from the firm as a share in the profits and not by any other means such as interest, bonus, salary, remuneration, or commission etc. then such an Individual or Hindu Undivided Family should file Income Tax Returns using only the ITR - 3 Form, and not the ITR - 2 Form . </P> <P> Individuals and Hindu Undivided Families who are not eligible to fill the ITR - 3 Form are those who have earned Income through a Business or Profession operated as a Proprietorship firm . Assessees, who apart from being a partner in a firm, also have sources of income from a business or profession, including the speculation market, are also not eligible to file their Income Tax Returns through this form . </P>

What is the meaning of income tax return filing