The Income Tax Department has released an offline utility tool for filing Income Tax Return (ITR) Form 3 for Assessment Year 2026‑27. This utility enables taxpayers who prefer to prepare their returns manually without relying on the online filing platform. The tool can be downloaded from the official “Downloads” section of the department’s website and is compatible with Windows operating systems. It guides users through the entry of income details, computes tax liability, and performs necessary validations specific to ITR‑3, which covers income from business or profession. The release includes step‑by‑step instructions, a user‑friendly interface, and the latest tax rate updates. Taxpayers are advised to verify the version number, ensure their system meets the required specifications, and retain a copy of the completed return for their records. After preparing the return using the offline utility, users may upload the generated XML file through the e‑filing portal or submit a physical copy to designated offices, depending on their preference. This initiative reflects the department’s effort to provide flexible filing options while maintaining data security and accuracy, catering to diverse taxpayer needs across the country.