{"id":29664,"date":"2025-08-12T15:32:20","date_gmt":"2025-08-12T10:02:20","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29664"},"modified":"2026-08-31T15:42:48","modified_gmt":"2026-08-31T10:12:48","slug":"comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/","title":{"rendered":"Comparison chart of ITR-5, ITR-3, &#038; ITR-4 for FY 2026-27"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6acbdb2f62cad\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6acbdb2f62cad\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#ITR-5_filing_eligibility_and_requirements_in_India_for_FY_2026-27\" >ITR-5 filing eligibility and requirements in India for FY 2026-27<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#Who_Can_File_ITR-5_Eligibility_Who_Can_File_ITR-5\" >Who Can File ITR-5 : Eligibility Who Can File ITR-5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#Structure_of_ITR-5\" >Structure of ITR-5:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#Key_Income_Sources_Allowed_in_ITR-5\" >Key Income Sources Allowed in ITR-5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#Mandatory_Disclosures_in_ITR-5\" >Mandatory Disclosures in ITR-5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#Comparison_chart_of_ITR-5_ITR-3_and_ITR-4_for_FY_2025-26\" >Comparison chart of ITR-5, ITR-3, and ITR-4 for FY 2025-26\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#ITR_forms_ITR-1_ITR-2_ITR-3_ITR-4_apply_for_different_income_types_and_taxpayer_situations_for_FY_2026-27\" >ITR forms (ITR-1, ITR-2, ITR-3, ITR-4) apply for different income types and taxpayer situations for FY 2026-27.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#Heres_the_breakdown\" >Here\u2019s the breakdown:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/comparison-chart-of-itr-5-itr-3-itr-4-for-ay-2025-26\/#7_new_disclosure_requirements_for_ITR-1_and_ITR-4_FY_2026-27_Old_Regime_taxpayers\" >7 new disclosure requirements for ITR-1 and ITR-4 (FY 2026-27, Old Regime taxpayers):<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29666\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-5.jpg\" alt=\"ITR 5\" width=\"1115\" height=\"1749\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-5.jpg 816w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-5-191x300.jpg 191w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-5-653x1024.jpg 653w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-5-768x1205.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-5-800x1255.jpg 800w\" sizes=\"auto, (max-width: 1115px) 100vw, 1115px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"ITR-5_filing_eligibility_and_requirements_in_India_for_FY_2026-27\"><\/span><span style=\"color: #000080;\"><strong>ITR-5 filing eligibility and requirements in India for FY 2026-27<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Who_Can_File_ITR-5_Eligibility_Who_Can_File_ITR-5\"><\/span><span style=\"color: #000080;\"><strong>Who Can File ITR-5 : <\/strong>Eligibility Who Can File ITR-5<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>ITR-5 is meant for entities other than individuals and HUFs, specifically:<\/p>\n<ul>\n<li>Firms (including LLPs)<\/li>\n<li>AOPs (Association of Persons)<\/li>\n<li>BOIs (Body of Individuals)<\/li>\n<li>Artificial Juridical Persons (AJP)<\/li>\n<li>Co-operative Societies<\/li>\n<li>Local Authorities<\/li>\n<li>Private Discretionary Trusts<\/li>\n<li>Estate of deceased or insolvent person under certain circumstances<\/li>\n<li>Business trusts and Investment funds referred in section 115UB<\/li>\n<li>Estate of Deceased \/ Insolvent persons<\/li>\n<li>Business Trusts &amp; Investment Funds<\/li>\n<li>Artificial Juridical Persons<\/li>\n<\/ul>\n<p>ITR-5 filing eligibility and requirements in India. ITR-5 utility release information for FY 2025-26, ITR-5 filing Applicable to Persons other than Individual, HUF, Company, Person filing Form ITR-7. This means the Excel-based ITR-5 filing tool and its JSON schema became available, allowing entities like partnerships, LLPs, AOPs, BOIs, etc., to start preparing and filing their returns for FY 2025-26. ITR-5 Available Utility:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32227\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-3-For-FO-Traders.jpg\" alt=\"ITR-3 For F&amp;O Trader\" width=\"1254\" height=\"1254\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-3-For-FO-Traders.jpg 1254w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-3-For-FO-Traders-300x300.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-3-For-FO-Traders-1024x1024.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-3-For-FO-Traders-150x150.jpg 150w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-3-For-FO-Traders-768x768.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/ITR-3-For-FO-Traders-800x800.jpg 800w\" sizes=\"auto, (max-width: 1254px) 100vw, 1254px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000080;\"><strong>Who Cannot File ITR-5<\/strong><\/span><\/p>\n<ul>\n<li>Individuals and HUFs (they file ITR-1, 2, 3, or 4 depending on income sources)<\/li>\n<li>Companies (except LLPs) must file ITR-6 or ITR-7 depending on exemptions<\/li>\n<li>Persons claiming exemption under section 11 (Income from property held for charitable\/religious purposes) use ITR-7<\/li>\n<li>ITR 5 Not for Individuals, HUFs (Hindu Undivided Families), companies, or ITR-7 assessees<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Structure_of_ITR-5\"><\/span><span style=\"color: #000080;\"><strong>Structure of ITR-5:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Part A: General Information<\/li>\n<li>Part-B: Statement of total income &amp; tax computation<\/li>\n<li>Schedules:\n<ul>\n<li>BP \u2013 Business\/Profession<\/li>\n<li>CG \u2013 Capital Gains<\/li>\n<li>CYLA \u2013 Set-off of losses, etc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>For ITR 5 requires balance sheet, profit &amp; loss account, and audit reports (if applicable). and Presumptive taxation available u\/s 44AD, 44ADA, 44AE also MAT (Minimum Alternate Tax) \/ AMT (Alternate Minimum Tax) details applicable where relevant<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>ITR Filing Method<\/strong><\/span><\/p>\n<ul>\n<li>Only online via the Income Tax e-Filing portal:\n<ol>\n<li>Using Digital Signature Certificate (DSC) (mandatory for firms, LLPs, and certain other entities)<\/li>\n<li>Through Electronic Verification Code (EVC) (only for those not mandatorily required to use DSC)<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Key_Income_Sources_Allowed_in_ITR-5\"><\/span><span style=\"color: #000080;\"><strong>Key Income Sources Allowed in ITR-5<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Income from business or profession<\/li>\n<li>Capital gains<\/li>\n<li>House property income<\/li>\n<li>Other sources (interest, dividends, etc.)<\/li>\n<li>Income from speculative business (e.g., F&amp;O trading)<\/li>\n<li>Presumptive income u\/s 44AD, 44ADA, 44AE (for eligible entities)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Mandatory_Disclosures_in_ITR-5\"><\/span><span style=\"color: #000080;\"><strong>Mandatory Disclosures in ITR-5<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Balance Sheet and Profit &amp; Loss Account (as per Schedule BP, P&amp;L, BS)<\/li>\n<li>Partner\/Member details in case of firm\/AOP\/BOI<\/li>\n<li>Audit information if applicable under:\n<ul>\n<li>Section 44AB (Tax Audit)<\/li>\n<li>under Section 92E (Transfer Pricing Report)<\/li>\n<\/ul>\n<\/li>\n<li>Details of foreign assets &amp; income (if applicable)<\/li>\n<li>GST details &amp; turnover reconciliation (if applicable)<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Penalties for Late Filing<\/strong><\/span><\/p>\n<ul>\n<li>INR5,000 if filed after due date but before 31 Dec<\/li>\n<li>INR 1,000 if total income \u2264 INR5 lakh<\/li>\n<li>Interest u\/s 234A, 234B, and 234C may also apply<\/li>\n<li>Losses (except house property loss) cannot be carried forward if return filed late<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Comparison_chart_of_ITR-5_ITR-3_and_ITR-4_for_FY_2025-26\"><\/span><span style=\"color: #000080;\"><strong>Comparison chart<\/strong> of <strong>ITR-5<\/strong>, <strong>ITR-3<\/strong>, and <strong>ITR-4<\/strong> for FY 2025-26\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td><strong>Particulars<\/strong><\/td>\n<td><strong>ITR-3<\/strong><\/td>\n<td><strong>ITR-4 (Sugam)<\/strong><\/td>\n<td><strong>ITR-5<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Who can file<\/td>\n<td>Individuals and HUFs having income from profits &amp; gains of business or profession (other than ITR-4 presumptive scheme), along with other incomes<\/td>\n<td>Individuals, HUFs, and Firms (other than LLP) resident in India with total income up to INR50 lakh, having income from business\/profession computed under presumptive taxation (Sections 44AD, 44ADA, 44AE)<\/td>\n<td>Firms, LLPs, AOPs, BOIs, artificial juridical persons, cooperative societies, local authorities, and other entities (except those who are required to file ITR-7)<\/td>\n<\/tr>\n<tr>\n<td>Type of Assessee<\/td>\n<td>Individual \/ HUF<\/td>\n<td>Individual \/ HUF \/ Firm (Non-LLP)<\/td>\n<td>Partnership Firms, LLPs, AOPs, BOIs, etc.<\/td>\n<\/tr>\n<tr>\n<td>Residential Status<\/td>\n<td>Resident or Non-Resident<\/td>\n<td>Resident only<\/td>\n<td>Resident or Non-Resident<\/td>\n<\/tr>\n<tr>\n<td>Income Sources Covered<\/td>\n<td>Salary, House Property, Capital Gains, Business or Profession, Other Sources, Foreign Assets, and income from outside India<\/td>\n<td>Salary, One House Property, Other Sources, and Business\/Profession income under presumptive scheme only<\/td>\n<td>Income from Business\/Profession, Capital Gains, House Property, Other Sources<\/td>\n<\/tr>\n<tr>\n<td>Turnover \/ Income Limit<\/td>\n<td>No limit<\/td>\n<td>Total income \u2264 INR50 lakh; turnover\/gross receipts limit for presumptive scheme applies<\/td>\n<td>No limit<\/td>\n<\/tr>\n<tr>\n<td>Presumptive Taxation<\/td>\n<td>Not applicable (normal books required)<\/td>\n<td>Applicable (44AD, 44ADA, 44AE)<\/td>\n<td>Not applicable (normal books required)<\/td>\n<\/tr>\n<tr>\n<td>Foreign Assets \/ Income<\/td>\n<td>Allowed, Schedule FA to be filled<\/td>\n<td>Not allowed<\/td>\n<td>Allowed<\/td>\n<\/tr>\n<tr>\n<td>Audit Requirement<\/td>\n<td>If turnover\/profit conditions under Section 44AB apply<\/td>\n<td>Only if not following presumptive scheme or conditions violated<\/td>\n<td>If turnover\/profit conditions under Section 44AB apply<\/td>\n<\/tr>\n<tr>\n<td>Filing Method<\/td>\n<td>Online or Offline<\/td>\n<td>Online or Offline<\/td>\n<td>Online only<\/td>\n<\/tr>\n<tr>\n<td>Typical Use Case<\/td>\n<td>Individual consultant, trader, professional, or business owner with regular accounting<\/td>\n<td>Small shop owner, small trader, small professional opting for presumptive taxation<\/td>\n<td>LLP, partnership firm, AOP, BOI with any income source except political\/religious trust (ITR-7)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"ITR_forms_ITR-1_ITR-2_ITR-3_ITR-4_apply_for_different_income_types_and_taxpayer_situations_for_FY_2026-27\"><\/span><a href=\"https:\/\/carajput.com\/blog\/types-of-itr-form\/\"><span style=\"color: #000080;\"><strong>ITR forms (ITR-1, ITR-2, ITR-3, ITR-4) apply for different income types and taxpayer situations for FY 2026-27.<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29668\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/photo_2025-08-12_15-28-58.jpg\" alt=\"ITR 1 to 7 \" width=\"993\" height=\"3492\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/photo_2025-08-12_15-28-58.jpg 364w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/photo_2025-08-12_15-28-58-85x300.jpg 85w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/photo_2025-08-12_15-28-58-291x1024.jpg 291w\" sizes=\"auto, (max-width: 993px) 100vw, 993px\" \/><\/p>\n<ul>\n<li>ITR-1 is for simple resident salaried cases (no foreign income\/assets, capital gains, or complex deductions).<\/li>\n<li>ITR-4 is for presumptive income u\/s 44AD, 44ADA, 44AE (resident individuals, HUFs, and firms excluding LLPs) with total income \u2264 INR50 lakh, but <em>not<\/em> for those with foreign assets\/income.<\/li>\n<li>ITR-3 covers individuals\/HUFs with business or profession income (non-presumptive).<\/li>\n<li>ITR-2 is for individuals\/HUFs without business income but with more complex scenarios (capital gains, foreign assets, multiple properties, etc.).<\/li>\n<\/ul>\n<h3 data-start=\"0\" data-end=\"158\"><span class=\"ez-toc-section\" id=\"Heres_the_breakdown\"><\/span><strong>Here\u2019s the breakdown:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"185\" data-end=\"778\">\n<thead data-start=\"185\" data-end=\"234\">\n<tr data-start=\"185\" data-end=\"234\">\n<th data-start=\"185\" data-end=\"199\" data-col-size=\"sm\">Particulars<\/th>\n<th data-start=\"199\" data-end=\"209\" data-col-size=\"sm\">Section<\/th>\n<th data-start=\"209\" data-end=\"234\" data-col-size=\"md\">Amount \/ Consequences<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"285\" data-end=\"778\">\n<tr data-start=\"285\" data-end=\"347\">\n<td data-start=\"285\" data-end=\"326\" data-col-size=\"sm\"><strong data-start=\"287\" data-end=\"325\">Late Filing Fee (income &gt; \u20b95 lakh)<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"326\" data-end=\"337\">Sec 234F<\/td>\n<td data-col-size=\"md\" data-start=\"337\" data-end=\"347\">INR 5,000<\/td>\n<\/tr>\n<tr data-start=\"348\" data-end=\"410\">\n<td data-start=\"348\" data-end=\"389\" data-col-size=\"sm\"><strong data-start=\"350\" data-end=\"388\">Late Filing Fee (income \u2264 \u20b95 lakh)<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"389\" data-end=\"400\">Sec 234F<\/td>\n<td data-col-size=\"md\" data-start=\"400\" data-end=\"410\">INR\u00a0 1,000<\/td>\n<\/tr>\n<tr data-start=\"411\" data-end=\"493\">\n<td data-start=\"411\" data-end=\"440\" data-col-size=\"sm\"><strong data-start=\"413\" data-end=\"439\">Interest on Unpaid Tax<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"440\" data-end=\"451\">Sec 234A<\/td>\n<td data-col-size=\"md\" data-start=\"451\" data-end=\"493\">Interest charged until return is filed<\/td>\n<\/tr>\n<tr data-start=\"494\" data-end=\"614\">\n<td data-start=\"494\" data-end=\"541\" data-col-size=\"sm\"><strong data-start=\"496\" data-end=\"540\">Loss of Carry-Forward Benefit for Losses<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"541\" data-end=\"546\">NA<\/td>\n<td data-col-size=\"md\" data-start=\"546\" data-end=\"614\">Losses under capital gains or business cannot be carried forward<\/td>\n<\/tr>\n<tr data-start=\"615\" data-end=\"684\">\n<td data-start=\"615\" data-end=\"657\" data-col-size=\"sm\"><strong data-start=\"617\" data-end=\"656\">Daily Penalty for Continued Default<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"657\" data-end=\"668\">Sec 272A<\/td>\n<td data-col-size=\"md\" data-start=\"668\" data-end=\"684\">INR 500 per day<\/td>\n<\/tr>\n<tr data-start=\"685\" data-end=\"778\">\n<td data-start=\"685\" data-end=\"731\" data-col-size=\"sm\"><strong data-start=\"687\" data-end=\"730\">Possible Prosecution for Wilful Default<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"731\" data-end=\"743\">Sec 276CC<\/td>\n<td data-col-size=\"md\" data-start=\"743\" data-end=\"778\">3\u20137 years imprisonment and fine<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"780\" data-end=\"943\">This table makes it clear that missing the deadline can result in monetary penalties, loss of tax benefits, daily fines, and even jail time in extreme cases.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_new_disclosure_requirements_for_ITR-1_and_ITR-4_FY_2026-27_Old_Regime_taxpayers\"><\/span><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/learn\/new-additional-disclosures-required-for-ay-2025-26-old-tax-regime.html\"><strong>7 new disclosure requirements for ITR-1 and ITR-4 (FY 2026-27, Old Regime taxpayers):<\/strong><\/a><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td><strong>Sl. No.<\/strong><\/td>\n<td><strong>Section \/ Claim<\/strong><\/td>\n<td><strong>New Additional Details Required<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>1<\/strong><\/td>\n<td>HRA Exemption \u2013 Sec 10(13A)<\/td>\n<td>Place of Work; Actual HRA Received; Actual Rent Paid; Basic Salary + DA; % of Basic Salary (50% for metro \/ 40% for non-metro).<\/td>\n<\/tr>\n<tr>\n<td><strong>2<\/strong><\/td>\n<td>80C \u2013 PPF, Life Insurance, etc.<\/td>\n<td>Document\/Receipt No.; PPF A\/c No.; Insurance Policy No.<\/td>\n<\/tr>\n<tr>\n<td><strong>3<\/strong><\/td>\n<td>80D \u2013 Health Insurance<\/td>\n<td>Name of Insurance Company; Policy\/Document No.<\/td>\n<\/tr>\n<tr>\n<td><strong>4<\/strong><\/td>\n<td>80E \u2013 Education Loan Interest<\/td>\n<td>Lender Name; Bank Name; Loan A\/c No.; Loan Sanction Date; Total Loan Amt; Loan Outstanding as on 31 Mar.<\/td>\n<\/tr>\n<tr>\n<td><strong>5<\/strong><\/td>\n<td>80EE \/ 80EEA \u2013 Interest on Home Loan<\/td>\n<td>the Lender Name; Bank Name; Loan A\/c No.; Loan Sanction Date; Total Loan Amt; Loan Outstanding as on 31 Mar.<\/td>\n<\/tr>\n<tr>\n<td><strong>6<\/strong><\/td>\n<td>80EEB \u2013 Interest on Electric Vehicle Loan<\/td>\n<td>Lender Name; Bank Name; Loan A\/c No.; Loan Sanction Date; Total Loan Amt; Loan Outstanding as on 31 Mar.<\/td>\n<\/tr>\n<tr>\n<td><strong>7<\/strong><\/td>\n<td>80DDB \u2013 Specified Diseases<\/td>\n<td>Name of the specified disease.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITR-5 filing eligibility and requirements in India for FY 2026-27 Who Can File ITR-5 : Eligibility Who Can File ITR-5 ITR-5 is meant for entities other than individuals and HUFs, specifically: Firms (including LLPs) AOPs (Association of Persons) BOIs (Body of Individuals) Artificial Juridical Persons (AJP) Co-operative Societies Local Authorities Private Discretionary Trusts Estate of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10055],"tags":[1972,10116,10259],"class_list":["post-29664","post","type-post","status-publish","format-standard","hentry","category-income-tax-return","tag-itr-3","tag-itr-4","tag-itr-5"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"7 new disclosure requirement for ITR, ITR on Old Regime taxpayer, Income Sources Allowed in ITR-5, Mandatory Disclosure in ITR-5, eligibility Who Can File ITR-5\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; 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