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ITR-5 Return Filing

Explore all the details you need about ITR-5 Return Filing, tailored for your needs.

ITR-5 Return Filing is specifically designed for firms, Association of Persons (AOP), and Body of Individuals (BOI) who are not required to file their income tax returns as companies. It caters to entities without a corporate structure that still need to report their income and taxes to the Indian Income Tax Department.

The ITR-5 form is used by firms, Association of Persons (AOP), and Body of Individuals (BOI) to report income and taxes. It is not meant for companies, but for entities without a corporate structure.

Solocorp provides expert assistance for ITR-5 filing, ensuring your tax details are accurately reported, helping you comply with tax regulations and avoid penalties.

With our user-friendly platform and efficient services, Solocorp makes ITR-5 income tax filing simple, ensuring a hassle-free experience for firms, AOPs, and BOIs.

Eligibility Criteria for Filing ITR-5 Form

The following entities are eligible to file the ITR 5 Form:

  • Firm
  • Limited Liability Partnership (LLP)
  • Body of Individuals (BOI)
  • Association of Persons (AOP)
  • Estate of deceased individuals
  • Artificial Juridical Person as referred to in section 2(31)(vii)
  • Business trusts and investment funds
  • Estate of insolvent individuals
  • Cooperative society
  • Local authority

Due Date for Filing ITR-5 Form

The due date for filing ITR-5 varies based on the need for auditing and furnishing reports. Below are the key dates for ITR-5 filing:

1. When accounts are to be audited under the Income-Tax Act: The due date is 31st October of the assessment year.

2. When a report in Form No. 3CEB is required: The due date is 30th November of the assessment year.

3. When accounts do not need to be audited: The due date is 31st July of the assessment year.

Who Cannot File the ITR 5 Form?

  • Individual Assesses

    Individuals must use the appropriate ITR form based on their sources of income, such as ITR-1, ITR-2, or other applicable forms.

  • Hindu Undivided Family (HUF)

    HUFs must use the relevant ITR form, typically ITR-2 or another applicable form based on their income.

  • Companies

    Companies are required to use forms like ITR-6, not ITR-5, unless claiming exemption under section 11.

  • Taxpayers Using Form ITR-7

    Entities falling under Sections 139(4A), 139(4B), 139(4C), 139(4D), 139(4E), or 139(4F) must use Form ITR-7. This includes charitable trusts, political parties, educational institutions, etc.

No Documents Required

It's important to note that there is no requirement to attach documents with the ITR 5 income tax form.

Structure of the ITR 5 Form

The ITR 5 Form is structured into several parts and schedules to facilitate the comprehensive reporting of income, deductions, and tax liability.

  • Part A: General Information
  • Part A-BS: Balance Sheet
  • Part A-Manufacturing Account
  • Part A-Trading Account
  • Part A and L: Profit and Loss Account
  • Part A-OI: Other Information
  • Part A-QD: Quantitative Details
  • Part B: Computation of Total Income and Tax Liability

Part A: General Information

This section gathers essential details about the taxpayer, such as name, PAN, address, and contact information.

Part A-BS: Balance Sheet

Here, the taxpayer reports their financial position with a balance sheet as of the specified date.

Part A-Manufacturing Account

Details related to the manufacturing account for the fiscal year are recorded in this section.

Part A-Trading Account

This section captures information regarding the trading account for the fiscal year.

Part A and L: Profit and Loss Account

Here, the taxpayer reports the profit and loss account for the financial year.

Part A-OI: Other Information

This part covers additional financial information relevant to the taxpayer's income.

Part A-QD: Quantitative Details

Quantitative details related to various aspects of income are provided here.

Part B: Computation of Total Income and Tax Liability

This section includes computations for total income and tax liability based on information provided in the schedules.

Taxpayers must fill out 31 schedules in the ITR 5 form, which cover various aspects such as income from different sources, deductions, depreciation, capital gains, and foreign income.

This form also includes tax payments details such as advance tax, self-assessment tax, TDS (Tax Deducted at Source), and TCS (Tax Collected at Source).

Sequence for Filling Out:

The Income Tax Department recommends taxpayers follow this sequence: Part A, Schedules, Part B, Verification.

Why Choose Solocorp for ITR-5 Filing?

Solocorp is your preferred choice for ITR-5 income tax filing, offering expert assistance to make the process smooth, accurate, and hassle-free.

Our team of professionals ensures that your ITR-5 is filed in full compliance with tax regulations, minimizing the chances of errors and delays.

We offer an easy-to-use platform that allows you to file your returns conveniently from anywhere, ensuring a stress-free experience.

Our team reviews your ITR-5 form thoroughly for completeness and accuracy, helping you avoid potential issues with the tax department.

We help you optimize your deductions, ensuring that you claim all eligible tax benefits, ultimately reducing your tax liability.

  • 1

    Expert Guidance

    Our experienced tax professionals guide you throughout the filing process, ensuring compliance and accuracy.

  • 2

    Deduction Optimization

    We help you maximize tax deductions, reducing your overall tax liability.

  • 3

    Review and Verification

    Our team carefully reviews your ITR-5 form to ensure it's error-free and compliant before submission.

  • 4

    Secure Filing

    We use the latest encryption technology to protect your financial data during the filing process.

  • 5

    Timely Reminders

    Receive timely reminders for important tax deadlines, ensuring that you file your return on time.

  • 6

    Post-Filing Support

    Our dedicated support team is available to address any concerns or queries you may have after filing.

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Startup
Registrations
MCA Services
Recovery of shares
Trademark
Goods & Services Tax
Income Tax
Compliances