ITR-5 return form sets out detailed reporting, computation, and disclosure requirements for firms, AOPs, BOIs and similar entities. ITR-5 prescribes the return format for firms, AOPs, BOIs and other eligible persons, requiring disclosure of general particulars, filing status, residential status, partner or member details, audit information and tax-regime options. The form provides detailed schedules for computation of income under the heads house property, business or profession, capital gains and other sources, along with depreciation, presumptive income, losses, exempt income, foreign tax relief, foreign assets, GST turnover, deductions under Chapter VI-A, tax payments and verification.