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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

FAQ on New vs Old Regime [AY 2024-25] (No. of topics: 15)

FAQs on TDS on Rent (No. of topics: 23)

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ITR-5 eligibility: trusts, political parties and institutional entities are excluded from using this return form. Persons required to file returns under sections 139(4A), 139(4B), 139(4C) or 139(4D) - including trusts, political parties and educational or institutional entities - cannot use Form ITR-5 and must follow the filing mechanism prescribed for their statutory category.

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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.

ITR-5 eligibility: trusts, political parties and institutional entities are excluded from using this return form.

Persons required to file returns under sections 139(4A), 139(4B), 139(4C) or 139(4D) - including trusts, political parties and educational or institutional entities - cannot use Form ITR-5 and must follow the filing mechanism prescribed for their statutory category.

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ITR-5 eligibility: trusts, political parties and institutional entities are excluded from using this return form.

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