The Income Tax Department has released the ITR-5 and ITR-7 forms on its e-filing website.
These forms also come with pre-filled details, which means that much of the information will already be available to taxpayers when they log in. The key question is: who can actually use these two forms?
Not for Individuals and HUFs
ITR-5 and ITR-7 are meant for specific categories of taxpayers. They cannot be used by individuals or Hindu Undivided Families (HUFs).
Eligible taxpayers can file these forms for the assessment year 2025–26. Since the rules and deadlines vary for each category, these forms follow different conditions from regular individual returns.
Who Can File ITR-5 and ITR-7?
ITR-5: Firms, Limited Liability Partnerships (LLPs), Associations of Persons (AOPs), Bodies of Individuals (BOIs), cooperative societies, and local authorities.
ITR-7: Certain types of companies and institutions such as charitable trusts, political parties, research organizations, and news agencies.
Deadlines for Filing
Taxpayers using ITR-5 and ITR-7 must follow separate deadlines. For those who need to get their accounts audited, the last date for filing returns for AY 2025–26 is October 31, 2025.
For those not required to have an audit, the deadline was September 16, 2025.
How to File These Forms Online
To file ITR-5 or ITR-7, taxpayers must log in to the Income Tax Department’s e-filing portal using their User ID and password (PAN can also be used as the ID).
After logging in, they need to go to the e-File section, choose Income Tax Return, and then select the relevant assessment year.
