Business ITR

ITR-5 (Partnership Firms)

Form ITR-5 is designed for the filing of income tax returns by entities such as firms, Limited Liability Partnerships (LLPs), Associations of Persons (AOPs), Bodies of Individuals (BOIs), artificial juridical persons, cooperative societies, and various other types of business entities.

ITR-6 (Companies)

Form ITR-6 is intended for the submission of income tax returns by companies, excluding those that qualify for exemption under section 11, which pertains to income from property held for charitable or religious purposes.


The ITR-7 form is tailor-made for entities such as firms, companies, local authorities, Associations of Persons (AOPs), and artificial juridical persons intending to submit their Income Tax Returns. This form is applicable to those seeking exemptions falling within the following categories:

  • Under Section 139(4A): Charitable or Religious Trusts
  • Under Section 139(4B): Political Parties
  • Under Section 139(4C): Scientific Research Institutions
  • Under Section 139(4D): Universities, Colleges, Institutions, or Khadi and Village Industries