ITR-5 Filling
This income tax return is meant for firms, LLPs, AOPs (Association of persons) and BOIs (Body of Individuals), Artificial Juridical Person (AJP), Estate of deceased, Estate of insolvent, Business trust and investment fund.

Who is eligible to file the ITR-5 Form?

This form can be used by the following persons

Firm
Limited Liability Partnership (LLP)
Association of Persons (AOP)
Body of Individuals (BOI)
Artificial juridical person referred to in section 2(31)(vii)
Estate of deceased
Estate of insolvent
Business trust and investment fund
Cooperative society
Local authority.
However, a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or 139(4D) shall not use this form.