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of <h1>ITR-5 Filing Guide: Applicable for Firms, LLPs, AOPs, Trusts, Societies, and More Under Sections 139(4E) & 139(4F)</h1> Form ITR-5 is applicable for filing income tax returns by entities such as firms, LLPs, AOPs, BOIs, Artificial Juridical Persons, local authorities, representative assessees, cooperative societies, societies registered under the Societies Registration Act, 1860 or other state laws, trusts not eligible for Form ITR-7, estates of deceased or insolvent persons, business trusts, and investment funds as specified in sections 139(4E) and 139(4F) of the Income Tax Act.
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