ITR
Forms for firms, LLPs and companies
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Facts
Firms, LLPs, AOPs and BOIs use ITR-5. Companies use ITR-6, except those claiming charitable exemption. ITR-4 is available to firms other than LLPs under presumptive income.
Provisions and law
- Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026)Prescribes the ITR forms and who must use which form.
- Sec 44AB, Income-tax Act 1961 (now Sec 63, Income-tax Act 2025)Tax audit requirements based on turnover.
Analysis
Companies must file every year even with nil income. LLPs file ITR-5 with or without audit. Due dates depend on audit. Check DSC requirements for companies.
Conclusion
- Identify the entity type.
- Choose ITR-5 or ITR-6.
- Check audit and due date.
- File with DSC where required.
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