[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303176-105":53,"doc-detail-303176-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-filling-out-form-itr-5-assessment-year-2018-19","Instructions for filling out FORM ITR-5 - Assessment Year 2018-19","","Instructions for filling out FORM ITR-5 for the assessment year 2018-19, covering eligibility criteria for who can use the form and key guidance for annexure-less filing. The document explains acceptable electronic filing and verification methods, including filing through ITR-V for certain submissions, and highlights mandatory audit reporting requirements where applicable. It further provides coding rules for filing status, audit information, and partner/member/trustee beneficiary details, with status options and related mandatory fields.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-filling-out-form-itr-5-assessment-year-2018-19/303176/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-filling-out-form-itr-5-assessment-year-2018-19/303176.png","ImageObject",442,249,{"name":88,"@type":89},"Dozel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"For which assessment year is FORM ITR-5 applicable?","Question",{"text":108,"@type":109},"FORM ITR-5 is applicable for assessment year 2018-19 only. It relates to income earned in financial year 2017-18.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who can use FORM ITR-5, and who should not use it?",{"text":113,"@type":109},"A person being a firm, LLP, AOP, BOI, artificial juridical person under section 2(31)(vii), certain persons under section 160(1)(iii)/(iv), cooperative society, registered societies, and local authority can use it. A person required to file under section 139(4A) to 139(4F) should not use this form.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the ways to file FORM ITR-5 electronically?",{"text":117,"@type":109},"The document allows filing electronically with a digital signature, electronically under an electronic verification code, or electronically followed by submitting verification in FORM ITR-V. A firm whose accounts are liable to audit under section 44AB must compulsorily file in the digital signature manner.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303176,1790304987,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},962085662650,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Instructions for filling out FORM ITR-5  \nThese instructions are guidelines for filling the particulars in this Return Form. Incase of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.  \n1. Assessment Year for which this Return Form is applicable   \nThis Return Form is applicable for assessment year 2018-19 only, i.e. , it relates to income earned in Financial Year 2017-18.  \n2. Who can use this Return Form?   \nThis Form can be used by a person being a firm, LLPs, AOP, BOI, artificial juridical person referred to in section 2(31)(vii), persons referred to in section 160(1)(iii) or (iv) , cooperative society, registered societies and 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) or 139(4F) shall not use this form.  \n3. Annexure-less Return Form  \nTax-payers are advised to match the taxes deducted/collected/paid by or on behalf of them with their Tax Credit Statement (Form 26AS) . (Please refer to [www.incometaxindia.gov.in](www.incometaxindia.gov.in) )  \n4. Manner of filing this Return Form   \nThis Return Form can be filed with the Income-tax Department in any of the following ways, -  \n(i) by furnishing the return electronically under digital signature;  \n(ii) by transmitting the data in the return electronically under electronic verification code;  \n(iii) by transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V;  \nHowever, a firm whose accounts are liable to audit under section 44AB shall compulsorily furnish the return in the manner mentioned at (i) above.  \nIn case an assessee who is required to furnish a report of audit under sections 10AA, 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JBor 115JC he shall file the report electronically on or before the date of filing the return of income.  \n5. Filling out the acknowledgement   \nWhere the Return Form is furnished in the manner mentioned at 4(iii), the assessee should print out two copies of Form ITR-V. One copy of ITR-V, duly signed by the assessee, has to be sent by ordinary post to Post Bag No. 1, Electronic City Office, Bengaluru–560500 (Karnataka) . The other copy may be retained by the assessee for his record.  \n6. Codes for filling this Return Form   \n(i) Under the heading „Filing Status‟ in the Return Form the relevant box needs to be checked regarding section under which the return is being filed on the basis of following.  \n\n| How the return is filed | Check Box No. |\n| --- | --- |\n| Voluntarily on or before the due date under section 139(1) | 1 |\n| Voluntarily after the due date under section 139(4) | 2 |\n| Revised return under section 139(5) | 3 |\n| Modified return under section 92CD | 4 |\n| Under section 119(2)(b) on an application to be made separately before the Income-tax authority.\u003Cbr>(The return shall be treated as valid only after the application/ claim/ relief under section 119(2)(b) has been admitted by the Income-tax Authority) | 5 |\n| In response to notice under section 139(9) | 6 |\n| In response to notice under section 142(1) | 7 |\n| In response to notice under section 148 | 8 |\n| In response to notice under section 153A/ 153C | 9 |\n\nIn case of a revised/defective/modified return, please enter the receipt number of Original return and Date of filing of Original Return. This field is mandatory otherwise the revised return will not be accepted by Income-tax Department. If the return is being filed in response to notice by the Income-tax Department under section 139(9)/142(1)/148/153A/153C, please provide the date of such notice. If this is a modified return under section 92CD, please provide the date of advance pricing agreement.  \n(ii) Under the head Audit Information, if the assessee is liable for Audit u/s 44ABand the accounts have been audited by an accountant, the details of such audit report along with the dat","cbCaiqbdT8L7KyVj","https://ap.wps.com/l/cbCaiqbdT8L7KyVj","pdf",621754,28,"English","# Assessment Year applicability\n# Eligible taxpayers for ITR-5\n# Annexure-less return guidance\n# Manner of filing and verification\n## Electronic filing options and ITR-V\n## Mandatory audit report filing timing\n# Acknowledgement and ITR-V printing\n# Codes for filling the return\n## Filing Status check boxes\n## Audit Information requirements\n## Partners/Members/Trust information","[{\"question\":\"For which assessment year is FORM ITR-5 applicable?\",\"answer\":\"FORM ITR-5 is applicable for assessment year 2018-19 only. It relates to income earned in financial year 2017-18.\"},{\"question\":\"Who can use FORM ITR-5, and who should not use it?\",\"answer\":\"A person being a firm, LLP, AOP, BOI, artificial juridical person under section 2(31)(vii), certain persons under section 160(1)(iii)/(iv), cooperative society, registered societies, and local authority can use it. A person required to file under section 139(4A) to 139(4F) should not use this form.\"},{\"question\":\"What are the ways to file FORM ITR-5 electronically?\",\"answer\":\"The document allows filing electronically with a digital signature, electronically under an electronic verification code, or electronically followed by submitting verification in FORM ITR-V. A firm whose accounts are liable to audit under section 44AB must compulsorily file in the digital signature manner.\"}]","Instructions for filling out FORM ITR-5 - Assessment Year 2018-19 | PDF",1789800306,10]