ITR-3 filings, for income under profits or gains of business or profession, surged by 45.4% in 2025, while ITR-2 filings covering capital gains and investment income rose 17% year-on-year, a ClearTax report showed. Nearly 83% of all ITR-3 filings had capital gains income, indicating multiple income streams. "Indians…no longer relying on…single source of earnings," ClearTax CEO Archit Gupta said.