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Filing income tax return using ITR-5

May 24, 2024
Comments Off on Filing income tax return using ITR-5

What is ITR-5 Form?

This income tax return is designed for various entities, including firms, LLPs (Limited Liability Partnerships), AOPs (Associations of Persons), BOIs (Bodies of Individuals), AJPs (Artificial Juridical Persons), estates of deceased individuals, estates of insolvent individuals, business trusts, and investment funds. You can view the latest ITR-5 form from the Income Tax Department by clicking here.

The Eligibility Criteria for file ITR 5 for AY 2024-25:

This form can be used by the following persons 

  • Firm 
  • Limited Liability Partnerhsip (LLP) 
  • Association of Persons (AOP) 
  • Body of Individuals (BOI) 
  • Artificial juridical person referred to in section 2(31)(vii)
  • Estate of deceased 
  • Estate of insolvent 
  • Business trust and investment fund
  • Cooperative society 
  • Local authority. 

However, a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or 139(4D) shall not use this form.

E-filing audit reports

In case an assessee who is required to furnish a report of audit under sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA,

92E, 115JB or 115VW he shall file the report electronically on or before the date of filing the return of income.

Who is not Eligible for filing ITR-5?

  • Individual assessments
    • HUF (Hindu Undivided Family) • Company
    • Taxpayers who must file Form ITR-7 under Sections 139(4A), 139(4B), 139(4C), 139(4D), 139(4E), or 139(4F).

The ITR-5 modifications for AY 2024–2025 filing are listed below.

The new tax regime is the default, and taxpayers must opt out to use the old regime.

According to the Finance Act 2023, Section 115BAC has been updated to establish it as the default tax regime for individuals, HUFs (Hindu Undivided Families), AOPs (Associations of Persons), BOIs (Bodies of Individuals), and AJPs (Artificial Juridical Persons). If you prefer to be taxed under the old regime, you’ll need to actively opt out of the new one and choose the previous tax system instead.

If you want to choose the old tax regime and you have income from sources other than a business or profession, you need to indicate your choice in your income tax return for the relevant assessment year, as specified under Section 139(1).

An assessee with income from a business or profession can also opt out of the new tax regime and return to the old one for a specific year. However, he must utilize this option on Form 10-IEA on or before the due date for submitting the income tax return under Section 139(1).

Simply put, an assessee submitting ITR 2 is just required to specify his tax regime preference in the income return. An assessee filing ITR 3 must complete Form 10-IEA to opt out of the new tax regime.

The new ITR Forms have been amended to incorporate this change.

Details of Legal Entity Identifier (LEI)

The Legal Entity Identifier (LEI) is a 20-character alpha-numeric identifier that is used to uniquely identify parties in financial transactions around the world. It was adopted to increase the quality and accuracy of financial data reporting systems, resulting in better risk management.

According to RBI regulations, all single payment transactions of INR 50 crores or more done by entities (non-individuals) must contain remitter and beneficiary LEI information. This applies to transactions completed using the NEFT and RTGS payment systems.

To comply with RBI regulations, the latest ITR forms now include a column for taxpayers to provide their Legal Entity Identifier (LEI) number. This requirement applies to taxpayers seeking a refund of INR 50 crores or more. This ensures alignment with banking regulations and enhances transparency in financial transactions.

Providing the reason for tax audit under Section 44AB.

The new ITR-5 requests extra information from the assessee subject to an audit under Section 44AB. The additional information pertains to the circumstances under which the company is obligated to undergo an audit, such as:

  • Excessive sales, turnover, or gross receipts under Section 44AB;
  • Assessee falling under Section 44AD/44ADA/44AE/44BB but not offering income on a presumptive basis;
  • Others.

Provide the acknowledgement number of the Audit Report and UDIN.

When reporting audits conducted under Section 44AB, including those under Section 92E, companies need to provide the acknowledgment number of the audit report and the UDIN (Unique Document Identification Number).

The “Receipts in Cash” field was added to claim the higher turnover limit.

The Finance Act of 2023 has raised the turnover threshold limit from INR 2 crores to INR 3 crores for eligibility to opt for the presumptive taxation scheme under Section 44AD. This applies if cash receipts don’t exceed 5% of the total turnover or gross receipts for the previous year. Additionally, the definition of “cash” now includes cheques or bank drafts that are not marked as “account payee.”

Following the amendments, Section 44ADA now features an increased threshold limit for gross receipts, up from INR 50 lakhs to INR 75 lakhs, provided cash receipts don’t surpass 5% of the total gross receipts for the preceding year. To accommodate these changes, the CBDT has updated the Income Tax Return (ITR) forms. They now include a new column labeled “receipts in cash” within the Schedule BP, allowing taxpayers to disclose their cash turnover or cash gross receipts.

Disclosure of the amount payable to MSME beyond the prescribed time limit.

Section 43B focuses on specific deductions that are permitted only on a payment basis. This means that even if an assessee follows the mercantile method of accounting, deductions related to certain expenses can only be claimed when the payment is actually made.

Part A-OI (Other Information) of the tax return requires the assessee to provide details of any amounts that were disallowed under Section 43B in previous years but are allowable in the current year. This ensures accurate reporting of expenses and deductions in accordance with the tax laws.

 The Finance Act of 2023 introduced a new clause (h) in Section 43B, stating that any amount payable to a micro or small enterprise beyond the time limit specified in Section 15 of the Micro, Small, and Medium Enterprises Development Act 2006 (MSME Act) will not be eligible for deduction.

As a result of this amendment, a new column is added under Part A-OI (Other Information) of the tax return forms. This column requires taxpayers to disclose any sums payable to micro or small enterprises that exceed the time limit specified by the MSMED Act. This ensures transparency regarding payments to micro and small enterprises and compliance with the relevant laws.

Disclosure of information regarding the Capital Gains Account Scheme

The Schedule-CG in the Income Tax Return (ITR) forms is where taxpayers provide details about the capital gains they’ve earned. This section asks for a range of information, such as details about the capital asset that was sold, information about the buyer, and specifics regarding any amounts spent to claim exemptions. It’s essentially a way for taxpayers to document their capital gains transactions and any associated exemptions accurately.

In the updated Schedule-CG of the ITR forms, which focuses on reporting capital gains, there’s now a requirement to provide more detailed information regarding sums deposited in the Capital Gains Accounts scheme (CGAS). This includes:

  • Date of deposit
  • Account number
  • IFS code

Until the previous Assessment Year, taxpayers were only required to provide details pertaining to the sum deposited in CGAS.

Disclosure of Winnings from Online Games Chargeable Under Section 115BBJ.

The Finance Act of 2023 has introduced a new Section 115BBJ to tax winnings from online games, starting from the Assessment Year 2024-25. Additionally, a corresponding Section 194BA has been inserted, effective from April 1, 2023, to facilitate the deduction of tax from the net winnings obtained from online games. This means that all winnings from online games on or after April 1, 2023, will be subject to taxation under Section 115BBJ and will also be subject to Tax Deducted at Source (TDS) under Section 194BA.

To account for income from winnings in online games taxable under Section 115BBJ, the Income Tax Return (ITR) forms have been updated. Now, the Schedule OS includes a section where taxpayers can disclose income derived from winning online games. This ensures that individuals can accurately report such income in their tax returns as required by the new tax provisions.

New Schedule 80GGC requests information on contributions made to political parties.

 The updated ITR forms now feature a new Schedule 80GGC to facilitate the reporting of contributions made to political parties or electoral trusts under Section 80GGC. This schedule mandates providing several details beyond just the eligible contribution amount:

  • Date of Contribution
  • Contribution Amount, with a breakdown of contributions made in cash and other modes
  • Eligible Contribution Amount
  • Transaction Reference Number for UPI transfer or Cheque Number/IMPS/NEFT/RTGS
  • IFS Code of the Bank

These additional requirements ensure comprehensive reporting of contributions, including the mode of payment and transaction details, enhancing transparency and compliance with tax regulations.

Reporting dividend income from a unit located in the IFSC.

 The Finance Act of 2023 has made changes to Section 115A by adding a proviso to Section 115A(1)(a)(A). This amendment specifies that dividend income received from a unit in an International Financial Services Centre (IFSC), as mentioned in Section 80LA(1A), will now be taxed at a reduced rate of 10% instead of the previous 20%.

‘Schedule OS’ has been amended in new ITR forms to incorporate such change.

 Reporting the amounts received by a unitholder from the business trust.

To prevent the scenario of certain sums distributed by business trusts to its unitholders from escaping taxation in both hands, the Finance Act of 2023 introduced clause (xii) to Section 56(2).

Section 56 of the Act outlines the taxability of income under the head “Income from Other Sources.” Section 56(2)(xii) specifies that the sum received by the unitholder will be taxable under the head of other sources. Additionally, in the case of redemption of units, the proviso to clause (xii) of Section 56(2) allows for the deduction of the cost of acquisition of the unit from the sum received upon redemption. This ensures that the taxation of such sums is appropriately addressed, avoiding double non-taxation while providing clarity on deductions related to unit redemption.

To disclose income obtained by the unitholder under Section 56(2)(xii), ITR forms have been updated with a new column under Schedule-OS.

 Reporting on all banks owned at any moment.

In the updated ITR forms, taxpayers are required to provide details about their bank accounts, including selecting a specific account for receiving income tax refunds.

One notable change in the new forms is that taxpayers must disclose all bank accounts they have ever held, except for dormant accounts. This means that taxpayers need to report information about all active bank accounts they’ve had, ensuring comprehensive disclosure in their tax filings.

Adjustment of unabsorbed depreciation (pertaining to increased depreciation) from the WDV of the block of assets as of January 4, 2023.

The Finance Act of 2020 introduced Section 115BAC, effective from the assessment year 2021-22, offering individuals and HUFs an alternative tax regime with lower rates. In 2023, this regime was expanded to include AOPs, BOIs, and AJPs, becoming the default tax regime for these entities. However, to benefit from this regime, taxpayers must forgo various exemptions and deductions. Essentially, while it simplifies the tax process with lower rates, it also requires taxpayers to give up certain tax benefits they may have been eligible for under the previous regime.

If an assessee chooses Section 115BAC, they cannot offset unabsorbed depreciation related to additional depreciation. Any unabsorbed depreciation from additional depreciation that hasn’t been fully utilized will be adjusted to the written down value (WDV) of the block of assets as of April 1, 2023, in the manner prescribed. The third proviso to Rule 5(1) specifies that the WDV of the block of assets as of April 1, 2023, will be increased by the amount of depreciation not permitted for setoff. This adjustment ensures that the unabsorbed depreciation is accounted for appropriately in the calculation of asset values.

The updated ITR Forms now include an amended Schedule DPM, focusing on depreciation on Plant and Machinery. One notable change is that it specifies that the written down value (WDV) of the block as of April 1, 2023, will be increased by the amount of unabsorbed depreciation related to additional depreciation. This adjustment is necessary because this unabsorbed depreciation couldn’t be adjusted due to the taxpayer opting for Section 115BAC. By making this adjustment, the ITR ensures that the depreciation calculations accurately reflect the impact of unabsorbed depreciation on asset values.

 New Schedule 80-IAC wants details regarding qualifying startups.

Under Section 80-IAC, eligible startups can claim deductions for three consecutive assessment years out of a period of ten years, as per their choice. However, these deductions are subject to fulfilling certain conditions. This provision aims to support and encourage the growth of startups by providing tax benefits during their initial years of operation, helping them establish themselves and contribute to economic development.

The latest version of ITR-5 now includes a new Schedule dedicated to gathering information about deductions claimed by companies under Section 80-IAC. This expanded section requests the following details:

  • Date of incorporation of the startup
  • Nature of business
  • Certificate number obtained from the Inter-Ministerial Board of Certification
  • First Assessment Year (AY) in which the deduction was claimed
  • Amount of deduction claimed for the current AY

Unlike previous versions, which only required information about the amount eligible for deduction under Section 80-IAC, this update aims to collect more comprehensive data about startups claiming this deduction.

New Schedule 80LA seeks details towards offshore banking unit or IFSC.

Section 80LA offers deductions for specific incomes earned by Offshore Banking Units and the International Financial Services Centre (IFSC). This provision allows Scheduled Banks, foreign Banks, or units of IFSC to claim deductions.

For banks, the deduction allows 100% of the income to be deductible for 10 consecutive assessment years. However, for units of IFSC, the deduction allows 100% of the income to be deductible for 10 consecutive assessment years out of a period of 15 years. This provision aims to incentivize the establishment and operation of offshore banking units and IFSC units, promoting financial activities in these sectors.

The latest version of ITR-5 now features a new Schedule 80LA, designed to collect specific details from companies benefiting from deductions under Section 80LA. This schedule requests the following information:

  • Type of entity
  • Type of income of the unit
  • Authority granting registration
  • Date of registration
  • Registration number
  • First Assessment Year (AY) during which the deduction is claimed
  • Amount of deduction claimed for the current AY

This addition enhances the reporting requirements, ensuring comprehensive documentation of deductions claimed under Section 80LA and providing insights into the utilization of these tax benefits by eligible entities.

New ‘Schedule 115TD’ added for reporting tax payable on accreted income.

The tax implications for entities approved under Section 10(23C) or registered under Section 12AB have been updated to include the payment of additional income tax on accreted income. This accreted income arises from various events such as conversion into a non-charitable form, failure to renew registration, or transfer of assets upon dissolution to a non-charitable institution.

If an entity, like a Section 8 company, undergoes a conversion that renders it ineligible for registration under Section 12AB or approval under Section 10(23C), it can no longer file its income tax return using ITR-7. Instead, it must pay tax according to the normal provisions and report this income in the ITR. Additionally, it becomes liable to pay tax on its accreted income, which is charged at the maximum marginal tax rate. This tax is separate from the regular income tax payable by the specified trust or institution.

To facilitate reporting of tax payable on accreted income, a new Schedule 115TD has been introduced in the ITR form. This schedule requires various details, including the computation of accreted income (calculated as the Fair Market Value of total assets reduced by total liability), tax payable on accreted income, and details of challans for tax deposit on accreted income. This ensures accurate reporting and compliance with the updated tax regulations regarding accreted income.

Assessee recognized as MSME.

In the updated ITR-5, taxpayers are now required to provide details regarding their recognition status as a Micro, Small, and Medium Enterprise (MSME). This includes furnishing information about whether they are recognized as an MSME entity and their registration number allotted under the Micro, Small, and Medium Enterprises Development Act, 2006. This requirement aims to ensure comprehensive reporting and compliance with MSME regulations, reflecting the government’s emphasis on supporting and promoting MSMEs in the country’s economic landscape.

New field for opting in concessional regime under Section 115BAE.

The Finance Act of 2023 introduced a new tax scheme for resident cooperative societies engaged in manufacturing or production activities, offering them the opportunity to avail of concessional tax rates under Section 115BAE, provided certain conditions are met.

To benefit from Section 115BAE, cooperative societies need to submit Form No. 10-IFA before the due date specified under Section 139(1) in the initial income tax return for any previous year relevant to the assessment year beginning on or after April 1, 2024.

To accommodate these changes, a new field has been added in the tax forms, prompting cooperative societies to indicate if they are a manufacturing cooperative society opting for taxation under Section 115BAE. Additionally, they are required to furnish the date of filing Form 10-IFA and its acknowledgement number. These updates ensure proper documentation and compliance with the new tax scheme introduced by the Finance Act of 2023.

What is the structure of the ITR-5 Form?

The Form has been divided into two parts and several schedules:

  • Part A: General information
  • Part A-BS: Balance Sheet as on 31st March 2023
  • Part A-Manufacturing Account for the financial year 2022-23
  • Part A-Trading Account for the financial year 2022-23
  • Part A-P and L: Profit and Loss Account for the financial year 2022-23
  • Part A-OI: Other information • Part A-QD: Quantitative details
  • Part B There are 31 schedules details of which are as under:
  • Schedule-HP: Computation of income under the head Income from House Property
  • Schedule-BP: Computation of income under the head “profit and gains from business or profession”
  • Schedule-DPM: Computation of depreciation on plant and machinery under the Income Tax Act
  • Schedule DOA: Computation of depreciation on other assets under the Income Tax Act
  • Schedule DEP: Summary of depreciation on all the assets under the Income-tax Act
  • Schedule DCG: Computation of deemed capital gains on sale of depreciable assets
  • Schedule ESR: Deduction under section 35 (expenditure on scientific research)
  • Schedule-CG: Computation of income under the head Capital gains.
  • Schedule-OS: Computation of income under the head Income from other sources.
  • Schedule-CYLA: Statement of income after set off of current year’s losses
  • Schedule-BFLA: Statement of income after set off of unabsorbed loss brought forward from earlier years.
  • Schedule- CFL: Statement of losses to be carried forward to future years.
  • Schedule –UD: Unabsorbed Depreciation
  • Schedule ICDS: Effect of income computation disclosure standards on profit
  • Schedule- 10AA: Computation of deduction under section 10AA
  • Schedule- 80G: Details of donation entitled for deduction under section 80G
  • Schedule- 80GGA: Details of donation for scientific research or rural development
  • Schedule- RA: Details of donations to research associations etc.
  • Schedule- 80IA: Computation of deduction under section 80IA
  • Schedule- 80IB: Computation of deduction under section 80IB
  • Schedule- 80IC/ 80-IE: Computation of deduction under section 80IC/ 80-IE.
  • Schedule 80P: Deductions under section 80P
  • Schedule-VIA: Statement of deductions (from total income) under Chapter VIA.
  • Schedule –AMT: Computation of Alternate Minimum Tax payable under section 115JC
  • Schedule AMTC: Computation of tax credit under section 115JD
  • Schedule-SI: Statement of income which is chargeable to tax at special rates
  • Schedule IF: Information regarding partnership firms in which you are partner
  • Schedule-EI: Statement of Income not included in total income (exempt incomes)
  • Schedule PTI: Pass Through Income details from business trust or investment fund as per section 115UA, 115UB • Schedule TPSA: Secondary adjustment to transfer price as per section 92CE(2A)
  • Schedule FSI: Details of Income from outside India and tax relief
  • Schedule TR: Details Summary of tax relief claimed for taxes paid outside India
  • Schedule FA: Details of Foreign Assets and Income from any source outside India
  • Schedule GST: Information regarding turnover/gross receipt reported for GST
  • Part B – TI: Computation of total income
  • Part B – TTI: Computation of tax liability on total income
  • Tax payments:
  • Details of payment of advance-tax and tax on self-assessment tax
  • Details of tax deducted at source on income other than salary (16A, 16B, 16C)
  • Details of collected at source

 Sequence for filling out parts and schedules

 The Income Tax Department recommends assesses to follow the sequence mentioned below while filling out the income tax return.

  • Part A
  • Schedules
  • Part B
  • Verification

How can I file my ITR-5 form?

When it comes to filing this return form online with the Income Tax Department via the e-Filing portal, there are two main methods:

  1. You can furnish the return electronically under a digital signature.
  2. Alternatively, you can transmit the data in the return electronically and then submit the verification of the return in Return Form ITR-V.

After filing the return online, it’s important to print out two copies of the ITR-V Form. One of these copies, duly signed by the assessee, needs to be sent by ordinary post to Post Bag No. 1, Electronic City Office, Bengaluru–560500 (Karnataka). This step ensures that the filing process is completed in accordance with the requirements of the Income Tax Department.

The additional copy of the ITR-V can be kept by the assessee for their records. For firms subject to audit under section 44AB, filing the return electronically under digital signature is mandatory.

Alternatively, firms can opt to file offline by submitting Form 5 in paper form or by furnishing the bar-coded return. When filing on paper, an acknowledgment slip is included along with the return that needs to be filed.

This acknowledgment slip serves as confirmation of the submission and is an essential part of the filing process, ensuring that the Income Tax Department receives and processes the return accurately.

 No annexures or documents, including TDS certificates, need to be attached to the ITR-5 return form during filing. Any documents enclosed with the return form will be detached and returned to the filer.

Taxpayers are advised to verify the taxes deducted, collected, or paid by or on behalf of them by cross-referencing with their Tax Credit Statement Form 26AS. This ensures accuracy and consistency in tax reporting without the need for additional paperwork.

How to fill out the verification document?

  • Fill up the required information in the verification document.
  • Strike out whatever is not applicable. Please ensure that the verification has been signed before furnishing the return.
  • Choose the designation/capacity of the person signing the return.
  • Please note that any person making a false statement in the return or the accompanying schedules shall be liable to be prosecuted under section 277 of the Income-tax Act, 1961 and on conviction be punishable under that section with rigorous imprisonment and with fine.

What is the due date for filing the ITR FORM 5?

  • When accounts are to be audited under the Income-Tax Act – 31 October of the assessment year
  • When report in Form No. 3CEB is to be furnished – 30 November of the assessment year
  • In other case (where accounts need not be audited) – 31 July of the assessment year

Frequently Asked Questions

  1. What if my accounts need to be audited, and I miss the due date for filing ITR-5?

Answer- Missing the due date for filing ITR-5 when accounts need to be audited can lead to penalties and consequences as per the Income-tax Act.

  1. What is Form 10IF? Is it required to file every year for claiming the new Tax Regime?

Answer- Taxpayers are required to file Form 10IF electronically only once within the due date in the year in which the taxpayer wants to opt for the new tax regime for the first time. It is compulsory for taxpayers who wants to opt for the New tax regime while filing the return. Further, once the new tax regime is opted under section 115BAD then it cannot be withdrawn.

  1. What is ITR-5 category?

Answer- ITR-5 is for firms, LLPs (Limited Liability Partnership), AOPs (Association of Persons), BOIs (Body of Individuals), Artificial Juridical Person (AJP), Estate of deceased, Estate of insolvent, Business trust and investment fund.

  1. Is it mandatory to include the balance sheet for ITR-5 filing?

Answer- If the accounts were audited, the reported figures in the balance sheet should match the audited balance sheet. Activities not accounted for in the books need not be included.

 

DISCLAIMER: The information provided in this ITR-5 form is intended for general informational purposes only and is based on the latest guidelines and regulations. While we strive to ensure the accuracy and completeness of the information, it may not reflect the most current legal or regulatory changes. Taxpayers are advised to consult with a qualified tax professional or you may contact to our tax advisor team through call +91-9871990777 or info@semantictaxgen.in. the appropriate government authority to verify the accuracy of the information and to obtain advice on their specific tax situations.

 

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