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<h1>CBDT Clarifies ITR Filing for AY 2019-20: Focus on ITR-5, ITR-6, ITR-7 for Unlisted Companies, Start-ups, Trusts.</h1> The circular from the Central Board of Direct Taxes provides clarifications on filling Income Tax Return (ITR) forms for the Assessment Year 2019-20. It addresses issues regarding the completion of ITR-5, ITR-6, and ITR-7 forms, particularly for unlisted companies, start-ups, trusts, and investment funds. Key points include instructions on reporting shareholding details, handling cases where PAN is unavailable, and correct filing for entities like trusts and business funds. The document also explains how to report exempt income and the conditions under which certain schedules in the ITR forms must be completed.