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FAQ on ITR-5
- Who is eligible to use this Return Form?
This Form can be used by a person being a firm, Limited Liability Partnership (LLP),
Association of Persons (AOP), Body of Individuals (BOI), Artificial Juridical Person (AJP)
referred to in clause (vii) of section 2(31), local authority referred to in clause (vi) of
section 2(31), representative assessee referred to in section 160(1)(iii) or (iv),Primary
Agricultural Credit Society, Co‐operative Bank other than a primary agricultural credit
society or a primary co‐operative agricultural and rural development bank, Primary Co‐
operative Agricultural and Rural Development bank, any other cooperative society, society
registered under Societies Registration Act, 1860 or under any other law of any State, trust
other than trusts eligible to file Form ITR‐7, estate of deceased person, estate of an
insolvent, business trust referred to in section 139(4E) , investments fund referred to in
section 139(4F) and Any other AOP /BOI.
However, a person who is required to file the return of income under section
139(4A) or 139(4B) or 139(4D)shall not use this form