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Income Tax

Who needs to file ITR-5?

Who needs to file ITR-5?

You have to file ITR-5 if you are not any of the following person.



  • Individual,
  • HUF,
  • Company and 
  • If you need to file return in ITR-7


It means that you have to file your return in ITR-5 if you are:

  • Firm
  • Limited Liability Partnership (LLP)
  • Association of Persons (AOP)
  • Body of Individuals (BOI)
  • An Artificial Juridical Person (AJP)
  • Local Authority and Co-operative Society

Hope it helps you.