ITR-5 Form

ITR -5 is for persons other than – individual, HUF, company and person filing Form ITR-7. [Rule 12 of Income-tax Rules, 1962]

 ITR 5 ELIGIBILITY:

£        ITR-5 is filed by

F  Firms,

F LLPs (Limited Liability Partnership),

F  AOP (Association of Persons),

F  BOI (Body of individuals),

F  AJP (Artificial Juridical Person),

F  Local Authority as per Section 160 (1) (ii) or 160 (1) (iv),

F  Cooperative Society,

F  Society registered under the Societies Registration Act 1960,

F  Trusts not eligible for filing ITR-7,

F  Estate of deceased person or estate of insolvent,

F  Business Trust u/s 139 (4E),

F  Investment Fund u/s 139 (4F).