The revised ITR-3 form introduces stricter disclosure and reconciliation requirements for traders, freelancers and self-employed professionals. The Income Tax Department is now using AI-driven systems to match GST returns, broker statements, AIS records and tax filings. Experts warn that incorrect turnover reporting, wrong income classification or mismatches across records could trigger scrutiny notices. Taxpayers are being advised to maintain accurate records, reconcile statements carefully and ensure proper reporting before filing returns.