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The following are eligible for filing Form ITR-5:
- A Firm;
- Limited Liability Partnership;
- Association of Persons (AOP);
- Body of Individuals (BOI);
- Artificial Juridical Person (AJP) referred to in Section 2(31)(vii);
- Local Authority referred to in Section 160(1)(iii) or 160(1)(iv);
- Cooperative Society;
- Society registered under Societies Registration Act, 1860 or under any State law trust (except trusts eligible for filing Form ITR-7)
- Estate of Deceased person
- Estate of an insolvent
It is pertinent to mention that a person who is required to file return of income under Section 139(4A) or 139(4B) or 139(4D) cannot use Form ITR-5 for filing return.