ITR 5 is the return for partnership firms, LLPs, associations of persons, bodies of individuals, cooperative societies, local authorities, estates and business trusts; ITR 6 is for companies other than those claiming exemption as charities; and ITR 7 is for trusts, institutions, universities and others that must file under section 139(4A) to 139(4D). Individuals and HUFs never use these three forms.
All three are filed only online. For FY 2025-26 (AY 2026-27), audited cases file by 21 November after the CBDT extension, with the audit report due by 21 October. Individuals should start at the ITR forms guide.
Quick facts
ITR-5
Firms, LLPs, AOPs, BOIs, cooperative societies, estates, business trustsITR-6
Companies not claiming section 11 exemptionITR-7
Trusts, institutions, universities, research bodies filing under 139(4A) to 139(4D)Audit case due date
21 November for AY 2026-27 (extended)Audit report
21 October for AY 2026-27Transfer pricing cases
30 November for AY 2026-27Signature
DSC for companies and audited cases
ITR 5 for whom: firms, LLPs and other bodies
| Entity | Typical example |
|---|---|
| Partnership firm | A family shop run as a registered partnership |
| LLP | A consulting LLP of three chartered engineers |
| Association of persons or body of individuals | Joint venture of two contractors, or a group buying land together |
| Cooperative society | A housing or credit cooperative |
| Local authority or artificial juridical person | A municipal body, or a temple deity treated as a legal person |
| Estate of a deceased or insolvent person, business trust, investment fund | An estate earning rent until it is distributed |
So ITR 5 means the return of a group or body that is neither a person nor a company. If you are asking ITR 5 is for whom, check the table first. A firm that uses the presumptive scheme and is not an LLP can file ITR-4 instead. Every LLP files ITR-5, whatever its size. The firm itself pays tax; partners report their salary, interest and share of profit in their own returns.
ITR 6 for whom: companies
Every company registered in India or abroad that earns income taxable here files ITR-6, unless it is a charitable company claiming exemption under section 11, which files ITR-7. The return carries the full balance sheet and profit and loss account, schedules for depreciation, MAT where relevant and shareholding. It must be signed with a digital signature certificate by the director or other authorised person.
Because companies are always audited under company law, the due date follows the audit timeline: 21 November for AY 2026-27 after the CBDT extension, or 30 November where a transfer pricing report is needed.
ITR 7 for whom: trusts and institutions
| Filing under | Who |
|---|---|
| Section 139(4A) | Charitable or religious trusts and institutions with income from property held for such purposes |
| Section 139(4B) | Political parties registered with the Election Commission |
| Section 139(4C) | Research associations, news agencies, certain professional bodies, funds and institutions under section 10 |
| Section 139(4D) | Universities, colleges and institutions not otherwise required to file |
Registration and the application of income are the heart of ITR-7. A trust registered under section 12AB or approved under section 80G must show how its income was spent on its objects. If the conditions are not met, the income can be taxed at the maximum marginal rate.
Worked example: tax for a firm and a company
A partnership firm. Taxable profit for FY 2025-26, after allowable partner salary and interest: ₹20,00,000. Tax at 30%: ₹6,00,000. No surcharge, as income is below ₹1 crore. Cess at 4%: ₹24,000. Total tax: ₹6,24,000, filed in ITR-5.
A private company under section 115BAA. Taxable profit ₹50,00,000. Tax at 22%: ₹11,00,000. Surcharge at 10%: ₹1,10,000. Cess at 4% on ₹12,10,000: ₹48,400. Total tax: ₹12,58,400, an effective 25.168%, filed in ITR-6.
A firm pays a 12% surcharge only when its income goes above ₹1 crore.
ITR 5 due date, ITR 6 due date and ITR 7 due date
| Case | Return due |
|---|---|
| Company (ITR-6) | 21 November for AY 2026-27 (extended) |
| Firm, LLP or other entity needing tax audit (ITR-5) | 21 November for AY 2026-27 (extended) |
| Trust or institution whose accounts are audited (ITR-7) | 21 November for AY 2026-27 (extended) |
| Any of these with a transfer pricing report | 30 November for AY 2026-27 |
| Belated or revised return | 31 December for AY 2026-27; a revision can run to 31 March with a fee |
For a non-audit firm or LLP, the Finance Act, 2026 rearranged the due date table, and sources differ on whether such firms fall in the 31 July or the 31 August row. Check the e-filing portal for your entity before relying on either. The full calendar sits on the ITR due date page.
ITR 5 form: filing steps
- Register the entity on the e-filing portal with its PAN, and register the DSC of the partner, director or trustee who signs.
- Make sure the auditor has uploaded the tax audit report and it has been accepted, where audit applies.
- Start the return from e-File: the Income Tax Returns option opens File Income Tax Return.
- Choose AY 2026-27, the status (firm, company, trust) and the form: ITR-5, ITR-6 or ITR-7.
- Fill the schedules or upload the JSON from the offline utility, pay any tax, and submit.
- Verify with DSC, or by EVC where the law allows for a non-audit ITR-5.
Mistakes entities make with these forms
| Mistake | Fix |
|---|---|
| An LLP filing ITR-4 | LLPs must use ITR-5 |
| Filing before the audit report is accepted | Wait for the auditor's upload and acceptance |
| Trust filing without valid 12AB registration details | Quote the registration and renew it in time |
| Partner remuneration above the 40(b) limit claimed in full | Restrict it to the limit |
| Using an expired DSC | Renew and register the DSC before filing |
An overview for firms, companies and trusts, not advice for any particular entity. Forms, due dates and audit rules change; the e-filing portal and your auditor or chartered accountant are the right check.
Entity returns under the 2025 Act
For FY 2025-26, all three forms are filed under the 1961 Act. Entity income from 1 April 2026 belongs to tax year 2026-27 under the new Act, and firms, companies and trusts will get fresh return forms through the Income-tax Rules, 2026. Company and firm tax rates were carried over. See business and company tax rates and tax audit rules.
Sources we checked
- Income-tax Act, 1961, sections 139(1), 139(4A) to 139(4D)
- Income-tax Act, 1961, section 115BAA
- Income-tax Act, 1961, sections 11 and 12AB
- CBDT press release on extension of due dates for AY 2026-27
- CBDT notification of ITR-5, ITR-6 and ITR-7 for AY 2026-27
Frequently asked questions
What does ITR 5 cover?
ITR-5 is the return for firms, LLPs, AOPs, BOIs, cooperative societies, local authorities, estates, business trusts and investment funds. It is not for individuals, HUFs or companies.
What is ITR 6 for?
ITR-6 is the return for companies other than those claiming exemption under section 11. It must be filed online with a digital signature.
Who should file ITR 7?
Trusts, charitable and religious institutions, political parties, research associations, universities and similar bodies required to file under section 139(4A), 139(4B), 139(4C) or 139(4D).
By when must ITR 5 be filed for AY 2026-27?
Audited firms and LLPs file by 21 November for AY 2026-27 after the CBDT extension, and transfer pricing cases by 30 November. Non-audit firms should confirm their date on the e-filing portal.
Can a partnership firm file ITR-4 instead of ITR-5?
Yes, a firm other than an LLP that opts for 44AD, 44ADA or 44AE presumptive income, with income of ₹50 lakh or less, can use ITR-4. Otherwise it files ITR-5.