who can use No Account Case while filing ITR3 income tax return .
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No account case in itr3
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the individual whose earn from pgbp or is not opt for presumptive scheme they can opt for the no account case
Individual/HUF/partnership firm having income from PGBP, wishing to be declared under presumptive assessment, but also having capital gains declaration can declare PGBP income under 'no accounts case' in ITR 3.
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