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Partnership Firm / LLP (AY 2026-27)

Income Tax Department · incometax.gov.in Free Beginner India

Which returns firms and LLPs file: ITR-5 for a firm or LLP, and ITR-4 for a resident firm (not an LLP) on presumptive income.

  • An LLP always files ITR-5.
  • A partnership firm on presumptive income may use ITR-4.
  • Partners file their own returns separately.
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The question it answers

  1. How do I file an income tax return on business income in India?

Read with it

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