ITR-5 Return Filing
The Income Tax Department has introduced various forms for different taxpayers. An assessee should choose the appropriate ITR form as per the source of income. One such Income Tax Return (ITR) is the ITR 5 Form.
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The following entities can use the ITR-5 Form:
- Firm
- Limited Liability Partnership (LLP)
- Body of Individuals (BOI)
- Association of Persons (AOP)
- Estate of deceased individuals
- Artificial Juridical Person referred to in section 2(31)(vii)
- Business trusts and investment funds
- Estate of insolvent individuals
- Cooperative society
- Local authority
However, it's important to note that a person who is required to file the return of income under sections 139(4A), 139(4C),139(4B), or 139(4D) shall not use this form
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