Summary of this article
The Income Tax Department has opened online filing for ITR-5 and ITR-7 for AY 2025–26. Unlike forms for individuals, these are designed for entities such as firms, LLPs, cooperative societies, charitable trusts, and political parties. Those subject to a tax audit must ensure their audit report is submitted before filing. The deadline for audited cases, including ITR-5 and ITR-7, is 31 October 2025.
The income tax return (ITR) filing of ITR-5 and ITR-7 forms has now been enabled on the income tax filing portal. Both these forms are now available on the official e-filing portal of the Income Tax Department with pre-filled details to make the process simpler for taxpayers.
However, these ITR forms are not for everybody. It is important to know who they are for and what the deadline is for their filings. The ITR deadline for non-audit cases ended recently on September 16, 2025, the filings are now being done for businesses and audit cases.
Who should use ITR-5 and ITR-7 forms?
Taxpayers should know that these two forms are not designed for individual filers. While ITR-1 and ITR-2 are meant for salaried individuals or those with limited sources of income, these forms cater to entities like firms, LLPs, trusts, and political parties.
ITR-5 is not for individuals, Hindu Undivided Families (HUFs), or companies. Instead, it applies to firms, Limited Liability Partnerships (LLPs), Association of Persons (AOPs), Body of Individuals (BOIs), cooperative societies, artificial juridical persons, and local authorities that are not required to file ITR-7.
ITR-7 is used by entities that file returns under sections 139(4A), 139(4B), 139(4C), or 139(4D) of the Income Tax Act. The filers are majorly charitable and religious trusts, political parties, news agencies, research associations, universities, colleges, and certain institutions notified under law.
Tax audit requirements
Entities filing ITR-5 or ITR-7 that fall under categories requiring a tax audit must ensure the audit report is filed before submitting the income tax return. The choice between ITR-5 and ITR-7 depends entirely on the nature of the assessee.
What is the deadline?
For assessment year 2025-26 (financial year 2024-25), the due date for filing ITR-5 and ITR-7, in cases where audit is applicable, is October 31, 2025.
The filing is done via the e-filing portal - incometax.gov.in - wherein taxpayers will have to log in using their PAN or Aadhaar numbers.
Once logged in, go to the e-File section, select ‘Income Tax Return’ and choose AY 2025-26. Once all the details are submitted, the return can be submitted online.
With filing now open, taxpayers who file using ITR-5 and ITR-7 such as LLPs, firms, trusts, and political parties should timely begin their ITR filing early instead of waiting closer to the October deadline.
