​​​​​​​​​​​RETURN FILING

 

​​​​​​​​​​​RETURN FILING

Is it mandatory to file return of income?

Yes, it is mandatory for every partnership firm to file the return of income irrespective of amount of income or loss.

Which form shall be used to file return of income?

A firm can file its return of income in ITR 5.

ITRDescription

ITR 5For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7

PDF

Instructions

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View Previous Year Return Forms​

Is e-Filing of return is mandatory?

It is mandatory for a firm to file return of income electronically with or without digital signature. A partnership firm may also file return of income under Electronic Verification Code. However, a firm liable to get its accounts audited under section 44AB shall furnish the return electronically under digital signature.

Due dates for filing of return?

The due dates for filing of return by a partnership firm are as follows:

Particulars Due Dates

A firm who is required to get its accounts audited under the Income-tax Act or under any other law October 31 of the assessment year

A firm who is required to furnish a report in Form No. 3CEB under section 92E November 30 of the assessment year

In any other case July 31 of the assessment year

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