Non-individual taxpayer return designation clarifies which entities must file the prescribed non-individual tax return. Form ITR-5 is the income-tax return designated for non-individual taxpayers: firms and LLPs; associations of persons and bodies of individuals; cooperative societies and registered societies; trusts excluding those filing ITR-7; estates of deceased persons and insolvents; representative assessees; artificial juridical persons; local authorities; business trusts; and specified investment funds.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-individual taxpayer return designation clarifies which entities must file the prescribed non-individual tax return.
Form ITR-5 is the income-tax return designated for non-individual taxpayers: firms and LLPs; associations of persons and bodies of individuals; cooperative societies and registered societies; trusts excluding those filing ITR-7; estates of deceased persons and insolvents; representative assessees; artificial juridical persons; local authorities; business trusts; and specified investment funds.
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