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Introduction
Who Should File ITR-5?
Applicable to:
Not Applicable to:
Key Updates in ITR-5 for AY 2025–26 (CBDT Notification No. 42/2025)
Introduction of MSME Payment Reporting (New Schedule 43B(h))
Enhanced Disclosures in Capital Gains Schedule
Revised Schedule FA & AL
Schedule SH-1 for Shareholding Pattern
Mandatory Electronic Verification through DSC
Full List of Schedules in ITR-5 (AY 2025–26)
Capital Gains in ITR-5 – Detailed Requirements
Short-Term (Section 111A)
Long-Term (Section 112/112A)
Virtual Digital Assets (Section 115BBH)
Exempt Gains (e.g., Section 54, 54EC, etc.)
Audit Requirements Under Section 44AB
MSME Reporting – New Mandatory Compliance
Step-by-Step Guide to File ITR-5[2]
Due Date for AY 2025–26
Late Filing Penalties – Section 234F
FAQs – ITR-5 Filing Simplified
Q1. Is DSC compulsory?
Q2. Can LLPs use presumptive taxation?
Q3. Can Schedule 43B(h) be skipped if there are no MSME vendors?
Q4. Is foreign asset disclosure mandatory?
Q5. What if audit report is delayed?
Final Compliance Checklist
MSME Payment Rules
Reference:
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