Firm like Limited Liability Partnerships(LLPs), Association of persons(AOPs) and Body of Individuals(BOIs), Artificial Juridical Person, Cooperative Society and Local authority, can use ITR-5 Form, if it is not obligatory to file the return of income under section 139(4A) or 139(4B) or 139(4C) or 139(4D) (i.e., Trusts, Political party, Institutions, Colleges, etc.).
The ITR-5 Form can not be used by Individuals, HUFs (Hindu Undivided Families), Companies
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