ITR5 - Indian Income Tax Return (For firms, AOPs and BOIs)

Sep 19, 2026

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Indian Income Tax Return ITR5 form for firms, AOPs and BOIs, referencing Rule 12 of the Income-tax Rules, 1962 and attached instructions. Captures assessment and general details: name, PAN, address, date of formation, jurisdiction, contact and email, and filing type (original, revised, defective, responses to notices). Collects residential status, representative-assessee information, and claims related to sections 90/90A/91, as well as permanent establishment for non-residents. Includes audit and partners/members information and office-use receipt and signature fields.

LanguageEnglish

CategoryForms

FormatPDF

Pages27

Reading Time9 min

AccessFree to download

General Information

Name, PAN, and Change Details

Address, Jurisdiction, and Contact

Filing Status and Notice Responses

Residential and Representative Details

Residential Status and Claims u/s 90/90A/91

Permanent Establishment for Non-residents

Representative Assessee Information

Audit Information

44AA and 44AB Applicability

Audit Report Details

Other Audit Report Information

Partners/Members Information

| INDIAN INCOME TAX RETURN
[For firms, AOPs and BOIs]
(Please see Rule 12 of the Income-tax Rules,1962)
(Also see attached instructions) | Assessment | | | | | --- | --- | --- | --- | --- | | | 2 | 0 | 1 | 3 | Year - 1 4 | Part A-GEN | GENERAL | | --- | --- | Name PAN Is there any change in the name? If yes, please furnish the old name Flat/Door/Block No Name of Premises/Building/Village Date of formation (DDMMYYYY) Road/Street/Post Office Area/Locality S2,tatuscoope(firmrative-1b, locanka-l3,auoththoerrity- 􀂅 cooperative society-4, LLP-5, any other AOP/BOI artificial juridical person-6 ) Town/City/District State Pin code Income Tax Ward/Circle Country Office Phone Number with STD code/ Mobile No. 1 Mobile No. 2 Email Address-1 Email Address-2 Return filed (Tick)[Please see instruction number-6] 􀂆Before due date-139(1) 􀂆 After due date-139(4) 􀂆 Revised Return-139(5) OR In response to notice 􀂆 139(9)-Defective 􀂆 142(1) 􀂆 148 􀂆 153A 􀂆 153C OR 􀂆 92CD If revised/in response to notice for Defective, then enter Receipt No and Date of filing original return(DD/MM/YYYY) / / Residential Status (Tick) 􀀻 􀂆 Resident 􀂆 Non-Resident Whether any income included in total income for which claim u/s 90/90A/91 has been made[applicable only in case of resident] 􀂆 Yes 􀂆 No [If yes, ensure to fill Schedule FSI and Schedule TR] In the case of non-resident, is there a permanent establishment (PE) in India (Tick) 􀀻 􀂆 Yes 􀂆 No Whether this return is being filed by a representative assessee? (Tick) 􀀻 􀂆 Yes 􀂆 No If yes, please furnish following information- (a) Name of the representative (b) Address of the representative ( c) Permanent Account Number (PAN) of the representative FILING STATUS PERSONAL INFORMATION | For Office Use Only | Receipt No
Date
Seal and Signature of receiving official | | --- | --- | | | a | Whether liable to maintain accounts as per section 44AA? (Tick) 􀀻 􀂆 Yes 􀂆 No | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | b | Whether liable for audit under section 44AB? (Tick) 􀀻 􀂆 Yes 􀂆 No | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | c | If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) 􀀻 􀂆 Yes 􀂆 No
If Yes, furnish the following information- | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | AUDIT INFORMATION | | (i) | Date of furnishing of the audit report (DD/MM/YYYY) / / | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (ii) | Name of the auditor signing the tax audit report | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (iii) | Membership no. of the auditor | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (iv) | Name of the auditor (proprietorship/ firm) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (v) | Permanent Account Number (PAN) of the auditor (proprietorship/ firm) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (vi) | Date of audit report | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | d | If liable to furnish other audit report, mention the date of furnishing of the audit report? (DD/MM/YY) (Please see Instruction 6(ii)) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 92E | | | | | | | | | 115JC | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

FAQs

What general information is required in ITR5 for firms, AOPs and BOIs?

The form requests name, PAN, change in name (if any), address details including date of formation, jurisdiction (Income Tax Ward/Circle), and contact information such as office phone and emails. It also records the filing status and whether it is original, revised, defective, or in response to a notice.

How does the form handle residential status and non-resident permanent establishment?

It provides a tick option for residential status: resident or non-resident. For non-residents, it asks whether there is a permanent establishment (PE) in India.

What audit and partners/members sections must be completed?

The form includes audit applicability checks for section 44AA and 44AB, and if audit applies, it gathers audit report furnishing date, auditor identity, membership number, PAN, and audit report date. It also provides a partners/members table (with names, addresses, share percentages, PAN, and status) for partners/members as of 31 March 2013.

Sep 19, 2026

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