[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303180-105":53,"doc-detail-303180-en":127},{"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":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","instructions-to-form-itr-5-assessment-year-2016-17","Instructions to Form ITR-5 - Assessment Year 2016-17","","Instructions to Form ITR-5 (Assessment Year 2016-17) provide step-by-step guidance for completing the return form particulars and selecting the relevant filing status. The document clarifies eligibility of who can use ITR-5, restrictions on attaching annexures such as TDS certificates, and the required manner of electronic filing and verification via ITR-V. It also specifies acknowledgement filling, and the codes to use for filing status and audit information, including mandatory electronic audit report submission sections.",{"@graph":63,"@context":119},[64,80,102],{"@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-to-form-itr-5-assessment-year-2016-17/303180/",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-to-form-itr-5-assessment-year-2016-17/303180.png","ImageObject",442,249,{"name":88,"@type":89},"Nguyễn Văn Học","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Which assessment year does ITR-5 apply to?","Question",{"text":109,"@type":110},"ITR-5 is applicable only for assessment year 2016-17, relating to income earned in financial year 2015-16.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Can I attach documents like the TDS certificate with the ITR-5 return?",{"text":114,"@type":110},"No. No document, including the TDS certificate, should be attached. Any such documents enclosed will be detached and returned.",{"name":116,"@type":107,"acceptedAnswer":117},"What are the allowed ways to file ITR-5 and verify it?",{"text":118,"@type":110},"ITR-5 can be filed electronically under digital signature, electronically with an electronic verification code, or electronically with verification submission in Form ITR-V. Where the return is furnished as in the specified ITR-V manner, two copies of ITR-V are printed, one to be sent by ordinary post and the other retained.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303180,1790035600,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":47},1374402739827,"https://ap-avatar.wpscdn.com/avatar/14000c97e7351f1a627?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787885694763230660","Instructions to Form ITR-5 (AY 2016-17)  \nInstructions for filling out FORM ITR-5  \nThese instructions are guidelines for filling the particulars in this Return Form. In case 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 2016-17 only, i.e., it relates to income earned in Financial Year 2015-16 .  \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), cooperative society 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) shall not use this form.  \n3. Annexure-less Return Form  \nNo document (including TDS certificate) should be attached to this Return Form. All such documents enclosed with this Return Form will be detached and returned to the person filing the return. Tax-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](to 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. Where 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 tobe sent by ordinary post to Post Bag No. 1, Electronic City Office, Bengaluru–560100 (Karnataka) . The other copy may be retained by the assessee for his record.  \nFrom assessment year 2013-14 onwards in case an assessee who is required to furnish a report of audit under sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW he shall file the report electronically on or before the date of filing the return of income.  \n5. Filling out the acknowledgement  \nOnly one copy of this Return Form is required to be filed. Where the Return Form is furnished in the manner mentioned at 4(i), the acknowledgement slip attached with this Return Form should be duly filled.  \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| Sl. No. | How the return is filed |\n| --- | --- |\n| i. | On or before the due date as provided under section 139(1) |\n| ii. | After the due date under section 139(1) but before the expiry of one year from the end of relevant assessment year as per section 139(4) |\n| iii | Revised Return under section 139(5) |\n| iv | Modified return under section 92CD to give effect to advance pricing agreement entered with the Board |\n| v | In response to notice under section 139(9) for removal of defects |\n| vi. | In response to notice under section 142(1) |\n| vii. | In response to notice under section 148 |\n| viii. | In response to notice under section 153A/153C |\n| ix. | Under section 119(2)(b) on an application to be made separately before the income-tax authority (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) |\n\n(ii) Under the head Audit Information, if the assessee is","cbCaicIDt5BLZAtA","https://ap.wps.com/l/cbCaicIDt5BLZAtA","pdf",351304,13,"English","# Assessment year applicability\n## Who can use this return form\n## Annexure-less return form\n## Manner of filing and ITR-V submission\n## Filling out the acknowledgement\n## Codes for filling: filing status and audit information\n## Partners/Members/Trust information","[{\"question\":\"Which assessment year does ITR-5 apply to?\",\"answer\":\"ITR-5 is applicable only for assessment year 2016-17, relating to income earned in financial year 2015-16.\"},{\"question\":\"Can I attach documents like the TDS certificate with the ITR-5 return?\",\"answer\":\"No. No document, including the TDS certificate, should be attached. Any such documents enclosed will be detached and returned.\"},{\"question\":\"What are the allowed ways to file ITR-5 and verify it?\",\"answer\":\"ITR-5 can be filed electronically under digital signature, electronically with an electronic verification code, or electronically with verification submission in Form ITR-V. Where the return is furnished as in the specified ITR-V manner, two copies of ITR-V are printed, one to be sent by ordinary post and the other retained.\"}]","Instructions to Form ITR-5 - Assessment Year 2016-17 | PDF",1789800315]