Which ITR Form is to be used for Trust: ITR-7 or ITR-5


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Is it mandatory for a trust to file return of income?
  • It is mandatory for a trust referred to in Sections 139(4A)​, 139(4C), 139(4D) and 139(4E) to file the return of income.
  • Further, a trust (not covered in above provision) is required to file return of income if its gross total income exceeds the maximum amount which is not chargeable to tax.
Which form shall be used to file return of income?
  • A trust who is required to furnish return of income in accordance with provision of Sections 139(4A), 139(4B), 139(4C) and 139(4D) shall file return in ITR-7 otherwise in ITR-5.
  • ITRDescription 
    ITR 5For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7PDF
    ITR 7For persons including companies required to furnish return under Sections 139(4A)​, 139(4B), 139(4C) and 139(4D) onlyPDF
What is the provision of Sections 139(4A), 139(4B), 139(4C), 139(4D), 139(4E) and 139(4F)?
  • Section 139 (4A)- if they earn from a charitable /religious trust
  • Section 139 (4B)- if they earn from a political party
  • Section 139 (4C)- if they earn from scientific research institutions
  • Section 139 (4D)- if they earn from university or colleges or institutions or khadi and village industries
  • Section 139 (4E)-if they earn from a business trust
  • Section 139 (4F)-if they earn from investment fund referred to section 115UB.
Whether e-filing of return is mandatory for a trust?
  • It is mandatory for a trust to file return of income electronically with or without digital signature.
  • A trust may also file return of income under Electronic Verification Code.
  • However, a trust liable to get its accounts audited under section 44AB​ shall furnish the return electronically under digital signature.
Due dates for filing of return?
  • The due dates of filing of return by a trust are as follows:

ParticularsDue Dates
A trust who is required to get its accounts audited under the Income-tax Act or under any other lawOctober 31st of the assessment year
A trust who is required to furnish a report in Form No. 3CEB under section 92ENovember 30 of the assessment year
In any other caseJuly 31 of the assessment year


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