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Itr-5 is a form of income tax return which is used for filing income tax return of the entities other than the :-
Basically this form is used by the entities like :
Provided the above entities are not required to file their return of income under section 139(a to d) i.e. Trusts, political party, institutions, colleges.
This form of income tax return itr-5 might be required tax audit which is based on turnover of business.
Itr-5 should include all the income of assessee entities excluding the income which is exempt under section 11 of the income tax act,1961.
The due date of filing this return is 31st august.