ITR-5 Filing
For Firms, LLPs, AOPs, BOIs & other non-individual entities.
Firms • LLPs • AOPs • BOIs
@ Rs. 1,499 – 2,499 *
Before Due Date · Online Process · Facilitation
Also Get Absolutely Free
ITR-5 Acknowledgment
+Balance Sheet & P&L Prep
+Partner Capital Account Report
+Tax Audit Compliance Check
*Facilitation Fees. Government Charges Extra.
Overview
ITR-5 is the prescribed Income Tax Return for non-individual entities such as partnership firms, LLPs, AOPs, BOIs, and business trusts. It requires detailed financial reporting, including books of accounts, partner capital details, and audit compliance where applicable.
Key Highlights of ITR-5
Mandatory return for Firms, LLPs, AOPs & BOIs
Accurate reporting of partner capital & profit sharing
Proper preparation of Balance Sheet & P&L Account
Ensures compliance with audit & tax regulations
Who Should File ITR-5
Partnership Firms (registered or unregistered)
Limited Liability Partnerships (LLPs)
Association of Persons (AOPs)
Body of Individuals (BOIs)
Artificial Juridical Persons, Business Trusts & Investment Funds
Documents Required
PAN Card of the firm/LLP/entity
Books of Accounts (Balance Sheet & Profit & Loss Account)
Audit Report (if applicable)
Bank Statements
Details of Partner's / Member's Capital Accounts
Frequently Asked Questions
ITR-5 is applicable to non-individual taxpayers such as Firms, LLPs, AOPs, BOIs, Business Trusts, and Investment Funds, excluding companies.
No. LLPs are specifically required to file ITR-5 and cannot opt for presumptive taxation under ITR-4.
Yes. All entities filing ITR-5 must maintain proper books of accounts and prepare financial statements.
Yes. If the entity crosses prescribed turnover limits or meets audit criteria, a tax audit report must be filed along with ITR-5.