• ​Who can use ITR – 5?

Form ITR – 5 can be used by a person being a firm, LLP, AOP, BOI, artificial juridical person, cooperative society and local authority.​

• ​Who cannot use ITR – 5?

Form ITR – 5 cannot be used by a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or ​139(4D)​(i.e., trusts, political party, institutions, colleges, etc.).

To file your Income Tax Return, please visit www.agmont.in . Prior making any decisions on the basis of this article the readers are requested to consult a qualified Professional. The author does not take any responsibility for misrepresentation or interpretation of article. The author would not be liable either for the loss or damage of any kind arising out of information in this document or for any action taken in reliance there on.