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ITR-5: For Partnerships, LLPs, AOPs, BOIs
Who Can File?
• Partnership Firms, LLPs, Associations of Persons (AOPs), Bodies of Individuals (BOIs), or other entities (not individuals/HUFs/companies).
• Includes presumptive or audited businesses.
• PAN, Form 26AS, AIS.
• Balance sheet, profit & loss statement.
• Form 3CD (if audit required: turnover > ₹1 crore or presumptive not opted).
• Partner details, bank statements.
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