LLP ITR FY 20-21

For Limited Liability Partnerships (LLPs) in non-tax audit cases for FY 20-21, the Income Tax Return (ITR) can indeed be filed by an authorised person, not necessarily requiring a Chartered Accountant (CA). Both authorised individuals and tax professionals are permitted to file the LLP's ITR. Additionally, financial statements can be submitted to the Registrar of Companies (ROC) using LLP Form No. 8.