ITR-5 Filing for AY 2026-27: Complete Guide, Due Dates, Eligibility, DSC & Loss Carry Forward Rules



ITR-5 is the income tax return form for partnership firms, LLPs, AOPs, BOIs, business trusts, investment funds, co-operative societies and local authorities for AY 2026-27 (FY 2025-26). Individuals, HUFs, companies and trusts filing under ITR-7 cannot use it. Due dates range from 31 July 2026 for no
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About the Author

Tax Consultant

EFILETAX is your one-stop solution for all your income tax, GST, ROC, and MCA filing needs. We offer expert tax consultation and preparation services to businesses and individuals in Chennai, Bangalore, Hyderabad, Mumbai, Delhi India Our team of experienced professionals stays up-to-date with the latest ... Read more


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