3 weeks ago
Income Tax Department releases ITR-5 utilities for AY 2026-27
The tax department has made new tools for filling out a special form called ITR-5.
This form is not for regular people; it is for groups like partnerships, societies, and certain trusts.
One tool lets groups fill in the form online, directly on the tax website.
The other tool is downloaded to a computer, so filling it in does not need the internet the whole time.
When the offline form is done, it makes a special file called a JSON file.
That file is then uploaded to the tax website to send in the form.
There is also a version that works with Microsoft Excel.
Different groups must finish by different dates, depending on whether their accounts needed an audit.
Most file by 31 August, audited groups have until 31 October, and some have until 30 November.
This helps these groups send their tax information to the department on time.
The Income Tax Department released the ITR-5 online utility on 5 August and the offline utility on 7 August for assessment year 2026-27.
ITR-5 applies to firms, LLPs, associations of persons, bodies of individuals, cooperative societies, and certain trusts, among other entities.
Filing deadlines are 31 August without a tax audit, 31 October with a tax audit, and 30 November for transfer pricing audit reports.
The offline utility generates a JSON file that can be uploaded to the e-filing portal, while the online utility uses pre-filled information.
Offline utilities were released for Windows and Mac (Version 1.0.0) along with an Excel-based utility (Version 1.3).
- Who
- The Income Tax Department, and taxpayers eligible to file ITR-5 such as firms, LLPs, AOPs, BOIs, cooperative societies, and certain trusts.
- What
- Released the online and offline utilities for filing ITR-5 for assessment year 2026-27.
- Where
- The Income Tax Department's e-filing portal and downloadable computer utilities.
- When
- The online utility was released on 5 August, and the latest offline utility on 7 August; the first Excel-based version was issued on 7 July.
- Why
- To enable eligible non-individual taxpayers to prepare and submit their income tax returns for AY 2026-27.
Key facts
- Form
- ITR-5
- Assessment Year
- 2026-27
- Online utility release
- 5 August
- Offline utility release
- 7 August
- Deadline without tax audit
- 31 August
- Deadline with tax audit
- 31 October
- Transfer pricing deadline
- 30 November
- Offline utility versions
- Windows/Mac 1.0.0; Excel 1.3









