Income tax department issued income tax return form ITR-5 in excel format for assessment year 2013-14. Earlier Income tax department also issued ITR-1 SAHAJ, ITR-2,ITR-3,ITR-4 and ITR-4S SUGAM form for the assessment year 2013-14 in excel format.
Income tax return form, ITR-5 can be used a person being a firm, LLPs, AOP, BOI, artificial juridical person referred to in section 2(31)(vii), cooperative society and 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.
From assessment year 2013-14 onwards all assessees (other than company and person filing return in ITR-7) having total income more than 5 lakh rupees are required to furnish the return in the manner provided at 4(ii) or 4(iii). Also in case of an assessee to whom Schedule FSI and Schedule TR apply, he has to furnish the return in the manner provided at 4(ii) or 4(iii).
From assessment year 2013-14 onwards 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, 12A(1)(b), 44AB, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E or 115JB he shall file the report electronically on or before the date of filing the return of income. Further, the assessee who is liable to file the above reports electronically shall file the return of income in the manner provided at 4(ii) or 4(iii).
Download ITR 5 for assessment year 2013-14 in excel
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