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Explains electronic filing and verification methods including digital signature, EVC, Aadhaar OTP, and submission of ITR-V by post, with timelines and conditions for mandatory electronic verification under audit provisions. Provides item-by-item guidance, beginning with Part-A general information and personal details.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-to-form-itr-5-ay-2020-21/303177/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-to-form-itr-5-ay-2020-21/303177.png","ImageObject",442,249,{"name":42,"@type":43},"Chumphorn","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"For which Assessment Year is Form ITR-5 applicable?","Question",{"text":62,"@type":63},"Form ITR-5 is applicable only for Assessment Year 2020-21, relating to income earned in Financial Year 2019-20.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Who is eligible to use Form ITR-5?",{"text":67,"@type":63},"Eligible users include entities such as firms, LLPs, AOP/BOI, Artificial Juridical Persons, local authorities, representative assessees, cooperative societies, certain societies and trusts, estates, business trusts, and investment funds, subject to exclusions mentioned in the instructions.",{"name":69,"@type":60,"acceptedAnswer":70},"What are the verification and filing methods for the return?",{"text":71,"@type":63},"The return can be filed electronically on the e-filing portal and verified via digital signature, EVC, Aadhaar OTP, or by sending a duly signed paper Form ITR-V to the Centralized Processing Centre within 120 days. For certain audit cases, electronic verification under digital signature is mandatory.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303177,1790322995,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":123,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":140},2336475401981,"https://ap-avatar.wpscdn.com/avatar/22000c94efd8d5204d?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786935347598174694","Instructions to Form ITR-5 (A.Y.2020-21)  \nInstructions for filling out FORM ITR-5  \nThese instructions are guidelines for filling the particulars in Income-tax Return Form-5 for the Assessment Year 2020-21relating to the Financial Year 2019-20. 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 2020-21only, i.e., it relates to income earned in Financial Year2019-20 .  \n2.  Who is eligible to use this Return Form?   \nThis Form can be used by a person being a firm, Limited Liability Partnership (LLP), Association of Persons (AOP), Body of Individuals (BOI), Artificial Juridical Person (AJP) referred to in clause (vii) of section 2(31), local authority referred to in clause (vi) of section 2(31), representative assessee referred to in section 160(1)(iii) or (iv), cooperative society, society registered under Societies Registration Act, 1860 or under any other law of any State, trust other than trusts eligible to file Form ITR-7, estate of deceased person, estate of an insolvent, business trust referred to in section 139(4E) and investments fund referred to in section 139(4F) .  \nHowever, a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4D) shall not use this form.  \n3.  Manner of filing this Return Form   \nThis Return Form can be filed with the Income-tax Department electronically on the e-filing web portal of Income-tax Department ([www.incometaxindiaefiling.gov.in](www.incometaxindiaefiling.gov.in) ) and verified in any one of the following manner –  \n(i) digitally signing the verification part, or  \n(ii) authenticating by way of electronic verification code (EVC), or  \n(iii) Aadhaar OTP, or  \n(iv) by sending duly signed paper Form ITR-V – Income Tax Return Verification Form by post to CPC at the following address –  \n“Centralized Processing Centre,  \nIncome Tax Department,  \nBengaluru—560500,  \nKarnataka”.  \nThe Form ITR-V-Income Tax Return Verification Form should reach within 120 days from the date of e-filing the return.  \nThe confirmation of the receipt of ITR-V at Centralized Processing Centre will be sent to the assessee on e-mail ID registered in the e-filing account.  \nHowever, in a case where accounts are required to be audited u/s 44AB, it is mandatory to verify the return electronically under digital signature.  \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(1), 80LA(1A) 92E, 115JB or 115JC he shall file thereport electronically on or before the date of filing the return of income.  \n4.  Filling out the ITR-V –Income Tax Return Verification Form   \nWhere the Return Form is furnished in the manner mentioned at 3(iv), the assessee should  \nPage 1 of 158  \nInstructions to Form ITR-5 (A.Y.2020-21)  \nprint out Form ITR-V-Income Tax Return Verification Form. ITR-V-Income Tax Return Verification Form, duly signed by the assessee, has to be sent by ordinary post or speed post only to Centralized Processing Centre, Income Tax Department, Bengaluru–560500 (Karnataka) .  \nItem by Item Instructions to fill up the Return Form  \nPart-A – General Information  \n\n| Field Name | Instruction |  |  |  |\n| --- | --- | --- | --- | --- |\n| PERSONAL INFORMATION |  |  |  |  |\n| Name | Enter the Name as per PAN card |  |  |  |\n| PAN | Enter the PAN as in PAN card |  |  |  |\n| Is there any change in the name? If yes, please furnish the old name | In case there has been a change in the name as compared to last year, please enter the old name in this column. |  |  |  |\n| Limited Liability Partnership Identification Number (LLPIN) issued by MCA, if applicable | If you are a Limited Liability Partnership (LLP), please enter the LLPIN issued by the MCA in this column. |  |  |  |\n| Flat/ Door/ Block No. | Enter the Flat or Hous","cbCaiconsWChSqDi","https://ap.wps.com/l/cbCaiconsWChSqDi","pdf",2017452,"English","# Assessment Year and applicability\n# Eligibility to use Form ITR-5\n# Manner of filing and verification\n## Electronic verification methods\n## ITR-V submission by post and timelines\n# Filling out ITR-V and ITR-5 form\n## Part-A: General information\n## Personal information fields","[{\"question\":\"For which Assessment Year is Form ITR-5 applicable?\",\"answer\":\"Form ITR-5 is applicable only for Assessment Year 2020-21, relating to income earned in Financial Year 2019-20.\"},{\"question\":\"Who is eligible to use Form ITR-5?\",\"answer\":\"Eligible users include entities such as firms, LLPs, AOP/BOI, Artificial Juridical Persons, local authorities, representative assessees, cooperative societies, certain societies and trusts, estates, business trusts, and investment funds, subject to exclusions mentioned in the instructions.\"},{\"question\":\"What are the verification and filing methods for the return?\",\"answer\":\"The return can be filed electronically on the e-filing portal and verified via digital signature, EVC, Aadhaar OTP, or by sending a duly signed paper Form ITR-V to the Centralized Processing Centre within 120 days. For certain audit cases, electronic verification under digital signature is mandatory.\"}]","Instructions to Form ITR-5 - A.Y. 2020-21 | PDF",1789800307,55]