ITR-5 is an Income Tax Return form applicable to partnership firms, Limited Liability Partnerships (LLPs), Associations of Persons (AOPs), Bodies of Individuals (BOIs), cooperative societies, and other entities that are not required to file ITR-6 or ITR-7. This form covers business or professional income, capital gains, income from house property, and other sources. However, it cannot be used by individuals, Hindu Undivided Families (HUFs), or companies. If the entity’s turnover exceeds the prescribed limit, an audit may be mandatory under the Income Tax Act. ITR-5 must be filed online through the Income Tax e-filing portal and, in most cases, requires a digital signature certificate (DSC) for authentication.