LLP IS COVERED UNDER WHICH CATEGORY OF PERSON

I am confuse in that case because it is a combination of both partnership and company.
Kindly clarify me.
Replies (3)
Covered means eligible. is it what you mean ?

LIP deduction under 80C is available to Individual and HUF
Not LIP it's Limited liability partnership Firm (LLP)
LLP is covered under Category - Firm and ITR5 is required to be filed.

Partnership and LLP both are falling under same category of Person under ITax.

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