ITR-5 Excel Utility Released for AY 2026-27: Who Can File and How to Use It

The Income Tax Department has released the ITR-5 Excel utility on its e-filing portal, enabling eligible taxpayers to prepare and file their income tax returns (ITRs) for the Assessment Year (AY) 2026-27.

The launch is part of the department's phased rollout of return filing utilities for the current assessment year. With the ITR-5 utility now available, another major category of taxpayers can begin filing their income tax returns using the offline Excel-based tool.

Who Can File ITR-5?

The ITR-5 form is meant for entities other than individuals and Hindu Undivided Families (HUFs). Eligible taxpayers include:

• Partnership firms
• Limited Liability Partnerships (LLPs)
• Associations of Persons (AOPs)
• Bodies of Individuals (BOIs)
• Artificial Juridical Persons (AJPs)
• Local authorities
• Cooperative societies
• Societies registered under the Societies Registration Act, 1860, or corresponding state laws
• Representative assessees covered under Section 160(1)(iii) or (iv)
• Trusts that are not required to file ITR-7
• Estates of deceased and insolvent persons
• Business trusts covered under the Income-tax Act

Taxpayers falling under these categories can now download the utility, complete their returns offline, validate the information, and upload the return through the Income Tax Department's e-filing portal.

ITR Utility Rollout for AY 2026-27

The Income Tax Department has been releasing return filing utilities in phases for AY 2026-27.

The Excel utilities for ITR-1 and ITR-4 were launched on May 15, followed by the online filing facility for ITR-2 on May 27. On June 19, the department enabled both the online filing facility and Excel utility for ITR-3.

With the release of the ITR-5 Excel utility, eligible firms, LLPs, cooperative societies, trusts, and other specified entities can now start filing their returns for the current assessment year.

How to Use the ITR-5 Excel Utility

Eligible taxpayers can download the ITR-5 Excel utility from the Income Tax Department's e-filing portal. After filling in the required details offline, users must validate the return using the utility before uploading the completed file through the portal.

Using the offline utility allows taxpayers to prepare their returns at their convenience before submitting them electronically. 

Read more: Best Monopoly Stocks in India for July 2026 Based on 5-Year CAGR: Coal India, MCX and Others.

Conclusion

The availability of the ITR-5 Excel utility marks another step in the Income Tax Department's phased rollout of return filing tools for AY 2026-27. Eligible entities can now begin preparing and filing their returns offline, making it easier to complete tax compliance well before the due date.

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