To file ITR-5 for income earned in FY 2025-26, first confirm that the entity is eligible, select AY 2026-27, and use the current Income Tax Department utility. Reconcile the return with the entity’s accounts, AIS and Form 26AS, then verify the audit obligation and due date for the entity’s specific filing category. The confirmed November 2026 extension applies only to a specified audit category—not to every ITR-5 filer.
Who can file ITR-5?
ITR-5 is for specified persons other than individuals, Hindu undivided families (HUFs), companies, and persons required to file ITR-7. The Income Tax Department lists eligible filer types including firms, limited liability partnerships (LLPs), associations of persons (AOPs), bodies of individuals (BOIs), artificial juridical persons, local authorities, representative assessees, cooperative societies, societies, certain trusts, estates of deceased or insolvent persons, business trusts and investment funds. See the Department’s ITR form applicability guidance.
Do not choose ITR-5 based only on an organization’s name or structure. Check its legal and filing status, including whether a specific statutory filing category requires another form. In particular, persons required to file under sections 139(4A), 139(4B) or 139(4D) should not use ITR-5; those requirements point to ITR-7. The Department’s income-tax return downloads page also describes ITR-5 as applying to persons other than individuals, HUFs, companies and ITR-7 filers.
Which assessment year should you select?
For income earned from 1 April 2025 through 31 March 2026 (FY 2025-26), file the return for assessment year (AY) 2026-27 under the Income Tax Act, 1961. Select AY 2026-27 on the e-filing portal. Do not confuse this return with the separate Tax Year 2026-27 cycle, which concerns income earned from April 2026 onward. The Department explains the year selection in its return applicability guidance.
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Which ITR-5 utility should you use?
The Income Tax Department announced that the ITR-5 online utility for AY 2026-27 was available on 5 August 2026. The Department lists both online and offline ITR-5 utilities on its downloads page; its portal update says ITR-5 for AY 2026-27 can be filed through either utility. The listed ITR-5 utility version 1.0.2 was released on 1 September 2026. Check the official page for the latest version before using a saved or previously downloaded copy. The Department’s availability notices are dated 5 August 2026 and 1 September 2026.
The portal offers a mode choice, not a guarantee that one method is faster or easier for every filer. Follow the current instructions shown with the selected utility. Because the available official material cited here does not establish the current screen-by-screen submission and verification sequence, do not rely on old screenshots or assumed steps; consult the portal’s current help and filing instructions.
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What to prepare before filling in ITR-5
Gather the entity’s accounts and supporting schedules, determine whether an audit applies, and reconcile reported information and tax credits before transferring figures into the return.
- Accounts and schedules: Prepare the books and supporting records needed to report the entity’s income and other return particulars.
- AIS: Review the Annual Information Statement for information that can include tax deducted or collected, specified financial transactions (SFT), tax payments, demands, refunds and other reported information.
- Form 26AS: Check this statement for TDS/TCS information and compare relevant credits with the return records.
- Audit status: Establish whether the accounts are subject to audit under section 44AB and identify the deadline applicable to the entity’s category.
The Department describes AIS and Form 26AS in its Annual Information Statement help page. Investigate mismatches between the entity’s records and reported information rather than assuming a prefilled item or tax credit is correct.
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How to approach filing ITR-5 online
- Confirm form eligibility. Check the entity’s filing status against the Department’s ITR applicability guidance and establish that it is not required to file ITR-7.
- Choose the correct year. For FY 2025-26 income, select AY 2026-27.
- Open the current ITR-5 utility. Use the online utility on the Income Tax Department portal or download the current offline utility from the official return downloads page.
- Prepare and reconcile figures. Work from the entity’s accounts and supporting schedules; review AIS and Form 26AS for reported information and tax credits.
- Check audit and due-date requirements. Determine the applicable category and whether an audit report is required. Do not assume all ITR-5 returns share the same deadline.
- Complete submission and verification using current portal instructions. Follow the instructions provided by the portal for the selected utility; confirm that the return has been submitted and any required verification is completed.
The Department confirms that online and offline utilities are available, but the cited material does not establish a universal set of current screens or a single verification sequence for every ITR-5 filer. Use the portal’s up-to-date instructions for the actual submission.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is the ITR-5 due date for AY 2026-27?
There is no single ITR-5 due date established here for every type of filer. The due date depends on the entity’s category and audit obligations. Under the Department’s section 44AB help guidance, where accounts are subject to audit under that section, the audit report is to be furnished one month before the section 139(1) return due date. Check the applicable category and current official notices rather than treating one extension as a general ITR-5 deadline.
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As of 8 October 2026, the Income Tax Department’s 29 September 2026 portal update says Circular No. 07/2026 extended the AY 2026-27 return deadline from 31 October to 21 November 2026 for the category at Sl. No. 2 in the table under Explanation 2 to section 139(1). For that specified category, the audit-report deadline moved from 30 September to 21 October 2026. These dates apply to the category identified in the circular, not automatically to every ITR-5 filer. Read the Department’s 29 September 2026 deadline update and confirm the entity’s classification. The Department’s audit guidance is on its audit help page.
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- Itemize deductions with Schedule A
- Accuracy Review checks for issues and assesses your audit risk
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