ITR-5, ITR-7 forms available for online filing: Check eligibility, deadlines and key details

The Income Tax Department has enabled online filing of ITR-5 and ITR-7 forms for the Assessment Year (AY) 2025-26 on its e-filing portal. Taxpayers who are required to submit these forms can now prepare and submit their returns digitally.

Who can file ITR-5

ITR-5 is applicable to entities such as firms, Limited Liability Partnerships (LLPs), Associations of Persons (AOPs), Bodies of Individuals (BOIs), cooperative societies, and local authorities. It cannot be filed by individuals or Hindu Undivided Families (HUFs).

Who can file ITR-7

ITR-7 is meant for persons, including companies, required to furnish returns under Sections 139(4A), 139(4B), 139(4C), or 139(4D). This generally covers trusts, political parties, research institutions, universities, and other entities claiming exemption under the Income Tax Act.

Deadlines and Key Details

• The due date for filing ITR-5 and ITR-7 (without audit) is July 31, 2025.
• For taxpayers requiring audit, the deadline is October 31, 2025.
• Taxpayers are advised to carefully check eligibility, gather financial details, and ensure proper disclosure before submission.

The Central Board of Direct Taxes (CBDT) has urged taxpayers to avoid last-minute filing and make use of the pre-filled data and utilities available on the portal for error-free submission.