ITR-5 is an Income Tax Return form filed by entities other than companies and individuals. It is used by: Firms (including LLPs) Association of Persons (AOP) / Body of Individuals (BOI) Local Authorities Artificial Juridical Persons Cooperative Societies
Partnership firms (other than LLPs, which may also use ITR-5)
Limited Liability Partnerships (LLPs)
Associations of Persons (AOP) / Body of Individuals (BOI)
Local Authorities
Cooperative Societies
Entities having income from business, profession, capital gains, or other sources but not companies
| Income Source | Remarks |
|---|---|
| Business Income | Income from business or profession |
| Capital Gains | Gains from sale of assets |
| Income from House Property | Rental income |
| Income from Other Sources | Interest, dividends, etc. |
| Agricultural Income | If applicable |
PAN Card of the entity
Financial statements (Profit & Loss Account, Balance Sheet)
Bank statements
Details of partners or members (for firms, LLPs)
TDS certificates
Books of accounts (if audited)
| Category | Due Date |
|---|---|
| Regular filers | 31st July (for previous financial year) |
| Entities requiring audit | 30th September |
Obtain necessary financial and tax details
Download ITR-5 form from the Income Tax e-Filing portal
Fill in all applicable details (income, deductions, tax paid, etc.)
Upload or submit the return online
Verify the return via digital signature or other methods
