INCOME-TAX · annual
ITR-5: LLP Income Tax Return
File your LLP's income tax return
DUE DATE
31 July every year
FILED WITH
Income Tax Portal
HANDLED BY
Chartered Accountant
EST. COST
₹3,000 – ₹10,000
What is ITR-5?
All LLPs must file ITR-5 every year, even with zero revenue. If your LLP's accounts are not subject to audit (turnover below ₹40 lakh and contribution below ₹25 lakh), the deadline is July 31. If audit is required under the LLP Act or Income Tax Act, the deadline extends to October 31. Confirm with your CA whether your LLP requires audit.
Penalty for missing ITR-5
₹10,000 penalty for late filing. Interest at 1% per month on tax due under Sections 234A, 234B, 234C.
Source: Income Tax Act 1961, s.139; LLP Act 2008, s.34
Pending CA review
Documents required
Partners' capital accountsP&L for the yearAudited financials (if audit required)TDS credit statements (Form 26AS)
Applies to:
llp
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