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Includes audit and partners/members information and office-use receipt and signature fields.",{"@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/itr5-indian-income-tax-return-for-firms-aops-and-bois/303181/",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/itr5-indian-income-tax-return-for-firms-aops-and-bois/303181.png","ImageObject",442,249,{"name":42,"@type":43},"Đào","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What general information is required in ITR5 for firms, AOPs and BOIs?","Question",{"text":62,"@type":63},"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.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How does the form handle residential status and non-resident permanent establishment?",{"text":67,"@type":63},"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.",{"name":69,"@type":60,"acceptedAnswer":70},"What audit and partners/members sections must be completed?",{"text":71,"@type":63},"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.","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},303181,1791249765,{"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":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},1374402968488,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| INDIAN INCOME TAX RETURN\u003Cbr>[For firms, AOPs and BOIs]\u003Cbr>(Please see Rule 12 of the Income-tax Rules,1962)\u003Cbr>(Also see attached instructions) | Assessment |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | 2 | 0 | 1 | 3 |\n\nYear  \n-  1  4   \n\n| Part A-GEN | GENERAL |\n| --- | --- |\n\nName PAN  \nIs there any change in the name? If yes, please furnish the old name  \nFlat/Door/Block No Name of Premises/Building/Village Date of formation (DDMMYYYY)  \nRoad/Street/Post Office Area/Locality S2,tatuscoope(firmrative-1b, locanka-l3,auoththoerrity- 􀂅  \ncooperative society-4, LLP-5,  \nany other AOP/BOI artificial  \njuridical person-6 )  \nTown/City/District State Pin code Income Tax Ward/Circle  \nCountry  \nOffice Phone Number with STD code/ Mobile No. 1 Mobile No. 2  \nEmail Address-1  \nEmail Address-2  \nReturn 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  \nIf revised/in response to notice for Defective, then enter  \nReceipt No and Date of filing original return(DD/MM/YYYY) / /  \nResidential Status (Tick) 􀀻 􀂆 Resident 􀂆 Non-Resident  \nWhether 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]  \nIn the case of non-resident, is there a permanent establishment (PE) in India (Tick) 􀀻 􀂆 Yes 􀂆 No  \nWhether this return is being filed by a representative assessee? (Tick) 􀀻 􀂆 Yes 􀂆 No  \nIf yes, please furnish following information-  \n(a) Name of the representative  \n(b) Address of the representative  \n( c) Permanent Account Number (PAN) of the representative  \nFILING STATUS PERSONAL INFORMATION  \n\n| For Office Use Only | Receipt No\u003Cbr>Date\u003Cbr>Seal and Signature of receiving official |\n| --- | --- |\n\n\n|  | a | Whether liable to maintain accounts as per section 44AA? (Tick) 􀀻 􀂆 Yes 􀂆 No |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  | b | Whether liable for audit under section 44AB? (Tick) 􀀻 􀂆 Yes 􀂆 No |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  | c | If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) 􀀻 􀂆 Yes 􀂆 No\u003Cbr>If Yes, furnish the following information- |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| AUDIT INFORMATION |  | (i) | Date of furnishing of the audit report (DD/MM/YYYY) / / |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  | (ii) | Name of the auditor signing the tax audit report |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  | (iii) | Membership no. of the auditor |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  | (iv) | Name of the auditor (proprietorship/ firm) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  | (v) | Permanent Account Number (PAN) of the auditor (proprietorship/ firm) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  | (vi) | Date of audit report |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  | 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)) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  | 92E |  |  |  |  |  |  |  |  | 115JC |  |  |  |  |  |  |  |  |  |  | |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  ","cbCaiuyAV5thEFwb","https://ap.wps.com/l/cbCaiuyAV5thEFwb","pdf",608286,27,"English","# General Information\n## Name, PAN, and Change Details\n## Address, Jurisdiction, and Contact\n## Filing Status and Notice Responses\n# Residential and Representative Details\n## Residential Status and Claims u/s 90/90A/91\n## Permanent Establishment for Non-residents\n## Representative Assessee Information\n# Audit Information\n## 44AA and 44AB Applicability\n## Audit Report Details\n## Other Audit Report Information\n# Partners/Members Information","[{\"question\":\"What general information is required in ITR5 for firms, AOPs and BOIs?\",\"answer\":\"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.\"},{\"question\":\"How does the form handle residential status and non-resident permanent establishment?\",\"answer\":\"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.\"},{\"question\":\"What audit and partners/members sections must be completed?\",\"answer\":\"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.\"}]","ITR5 - Indian Income Tax Return (For firms, AOPs and BOIs) | PDF",1789800317,9]