ITR-5 Return Filing Online in India for LLPs, Partnership Firms, Trusts & More Online
Expert CA-assisted ITR-5 filing accurate, compliant, and delivered on time. Serving 1 Lakh+ clients across India since 2018.
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Understand Your Form
What is ITR-5? Who Needs to File It?
ITR-5 is the Income Tax Return form prescribed by the Income Tax Department of India for non-individual, non-company entities. If your business is structured as a partnership, LLP, AOP, BOI, trust, or society ITR-5 is your mandatory form.
Entities That MUST File ITR-5
- ✓ Partnership Firms (not under presumptive tax)
- ✓ Limited Liability Partnerships (LLPs)
- ✓ Associations of Persons (AOP)
- ✓ Body of Individuals (BOI)
- ✓ Trusts (not claiming Sec. 11 exemption)
- ✓ Cooperative Societies & Local Authorities
- ✓ Estate of Deceased / Insolvent Person
- ✓ Artificial Juridical Persons
Entities That Should NOT Use ITR-5
- ✗ Individual Taxpayers → Use ITR-1/2/3
- ✗ HUF (Hindu Undivided Family) → ITR-2
- ✗ Companies (Private / Public) → ITR-6
- ✗ Charitable Trusts (Sec. 11 exemption) → ITR-7
- ✗ Firms under Presumptive Tax (44AD/ADA) → ITR-4
Latest Updates
ITR-5 New Rules & Regulations for AY 2025–26
The Income Tax Department has introduced major changes for AY 2025–26. Stay compliant SSA TAX ensures your filing reflects every new rule.
Revised Due Dates (AY 2025–26)
For entities not requiring audit: 31st July 2025.
For entities requiring tax audit under Sec. 44AB: 31st October 2025.
For firms with transfer pricing cases: 30th November 2025.
Late filing attracts penalty up to ₹5,000 under Sec. 234F.
Expanded Audit Threshold
Tax audit under Sec. 44AB is now mandatory if turnover exceeds ₹1 crore (or ₹10 crore if 95%+ receipts & payments are digital). Non-compliance attracts penalty of 0.5% of turnover or ₹1.5 lakh whichever is lower.
Mandatory Disclosure of Virtual Assets
From AY 2024–25 onwards, entities holding or transacting in Virtual Digital Assets (VDA/Crypto) must disclose them in Schedule VDA within ITR-5. Tax rate: flat 30% on gains + 4% cess, no deduction allowed.
Enhanced AIS/TIS Reconciliation
The new Annual Information Statement (AIS) now captures all bank transactions, dividends, mutual fund activities, and property details. CBDT requires entities to match ITR-5 data with AIS any mismatch triggers automated scrutiny notices.
New Schedule for Business Income
AY 2025–26 ITR-5 has restructured Schedules BP (Business/Professional income) with separate sub-schedules for speculative income, commodities trading, and digital transactions mandatory for entities with turnover over ₹5 lakh.
Foreign Assets & FEMA Disclosure
Entities with foreign bank accounts, overseas investments, or foreign assets must compulsorily disclose in Schedule FA and Schedule FSI. Non-disclosure is punishable under the Black Money Act with penalties up to ₹10 lakh per violation.
Difference Between All ITR Forms in India
Confused about which ITR applies to you? This comprehensive comparison covers all 7 ITR forms so you file right, every time.
| ITR Form | For Whom | Income Types Covered | Audit Required? | Due Date (Non-audit) |
|---|---|---|---|---|
| ITR-1 (Sahaj) | Resident Individuals, salary/pension income | Salary, 1 House Property, Other Sources up to ₹50L | No | 31 July |
| ITR-2 | Individuals & HUF (no business income) | Salary, Multiple Properties, Capital Gains, Foreign Assets | No | 31 July |
| ITR-3 | Individuals & HUF with business/professional income | Business, Profession, Capital Gains, All Sources | If applicable | 31 July / 31 Oct |
| ITR-4 (Sugam) | Individuals, HUF, Firms under Presumptive Tax | Business/Profession under 44AD/44ADA/44AE | No | 31 July |
| ITR-5 ← YOU ARE HERE | LLPs, Partnership Firms, AOP, BOI, Trusts, Societies | Business, Capital Gains, House Property, All Sources | If turnover >₹1Cr | 31 July / 31 Oct |
| ITR-6 | Companies (not claiming Sec. 11 exemption) | All income sources including MAT computation | Mandatory | 31 October |
| ITR-7 | Charitable/Religious Trusts, Political Parties, Research Entities | Exempt income, Sec. 11/12A entities | If applicable | 31 July / 31 Oct |
Documents Required for ITR-5 Filing
Gather these documents before initiating your ITR-5 filing. SSA TAX provides a detailed checklist and collects everything securely via WhatsApp or email.
Simple & Transparent
How SSA TAX Files Your ITR-5 Step by Step
Our entire process is online, paperless, and designed for busy business owners. No visits required.
Share Documents Securely
Send your PAN, financial statements, and supporting documents via email or WhatsApp. We use encrypted channels your data is 100% safe.
Expert Review & Tax Computation
Our Chartered Accountants review your financials, compute income under all heads, reconcile Form 26AS/AIS, and calculate exact tax liability.
Audit Report Preparation (if applicable)
If your turnover exceeds ₹1 crore, we prepare and upload Form 3CA-3CD (Tax Audit Report) before filing ensuring full Sec. 44AB compliance.
Your Review & Approval
We share a detailed computation sheet with you for review. No filing happens without your explicit approval full transparency, always.
File ITR-5 on Income Tax Portal
We file the complete ITR-5 with all schedules (Business, Capital Gains, Foreign Assets, VDA, etc.) on the official e-filing portal.
ITR-V & Filing Confirmation Delivered
You receive the ITR-V acknowledgement, filing confirmation, and all computation documents. We also track your refund and handle any notices that arise.
Why 1 Lakh+ Entities Trust SSA TAX for ITR-5 Filing
We're not just a filing service we're your year-round tax partner. Here's what sets us apart.
Qualified CA Team Not Freelancers
Every ITR-5 at SSA TAX is handled by a licensed Chartered Accountant with expertise in partnership tax law, LLP compliance, and audit requirements not untrained data-entry operators.
Lowest Price in India Guaranteed
We charge just ₹299 for ITR-5 filing up to 80% less than traditional CAs who charge ₹2,000–₹15,000 for the same work. No hidden charges, ever.
Free Lifetime Consultation
Unlike other firms that charge per call, SSA TAX gives every client free consultation for life. Tax questions, notices, or compliance doubts just call or WhatsApp us anytime.
3–5 Day Delivery (Not Weeks)
Traditional CAs take 2–4 weeks. SSA TAX delivers your filed ITR-5 in 3–5 business days. We understand your deadlines and work around them not the other way around.
Year-Round Notice Support
Got a tax notice after filing? We've got you covered for free. SSA TAX responds to Income Tax Department notices, refund delays, and scrutiny queries as part of our ongoing support.
100% Online No Office Visits
Share documents on WhatsApp, get updates via email, approve your return on your phone. Our fully digital process means you can file from anywhere in India no travel, no waiting rooms.
Data Security & Confidentiality
Your financial data is protected with end-to-end encryption. We follow strict data privacy protocols no sharing, no selling, no exceptions. Your business details stay with us alone.
End-to-End Accounting Support
No financial statements? No problem. SSA TAX also handles bookkeeping, tally work, and balance sheet preparation so you get complete ITR-5 readiness, not just the filing.
Why SSA TAX Stands Apart from Other Tax Filing Companies
What makes us different from other tax filing companies? Here's a transparent comparison that shows the SSA TAX advantage.
SSA TAX - What You Get
- ✓ Licensed Chartered Accountants on every filing
- ✓ Filing starts at ₹299 - no upselling
- ✓ Free lifetime tax consultation - unlimited calls
- ✓ Tax audit conducted in-house (no outsourcing)
- ✓ AIS/26AS reconciliation with every return
- ✓ Refund tracking & notice handling included
- ✓ 3–5 day turnaround, guaranteed
- ✓ Transparent computation sheet before filing
- ✓ Dedicated RM for each client
- ✓ Full ITR-5 with all schedules - nothing skipped
Typical Other Firms - What You Risk
- ✗ Handled by unqualified data-entry staff
- ✗ Hidden charges revealed after payment
- ✗ Consultation charged separately at ₹500–₹2,000/hour
- ✗ Audit outsourced to unknown third-party CAs
- ✗ No AIS/26AS cross-verification done
- ✗ You're on your own after filing
- ✗ 2–4 weeks or longer with no updates
- ✗ No pre-filing review - you sign blindly
- ✗ New contact every season, no continuity
- ✗ Critical schedules missed, defective returns filed
Got Questions?
Frequently Asked Questions ITR-5 Filing
Everything you need to know about ITR-5 answered by our CA experts.