ITR-5 type may be utilized by companies, indebtedness Partnerships(LLPs), Association of persons(AOPs) and Body of Individuals(BOIs), Artificial Juridical Person, Cooperative society and native authority, provided they're not needed to file the return of financial gain beneath section 139(4A) or 139(4B) or 139(4C) or 139(4D) (i.e., Trusts, party, establishments, Colleges, etc.). Individuals, HUFs (Hindu Undivided Families), corporations cannot use the ITR-5 type.