IT Dept Releases Excel Utilities for Updated Returns: ITR-5, ITR-6 and ITR-7 For AY 2021-22 and 2022-23

With the September 15, 2025 ITR deadline nearing, the Income Tax Department has provided Excel Utilities for filing updated ITR-5, ITR-6, and ITR-7 forms for AYs 2021–22 and 2022–23.

Excel Utilities for filing updated returns in ITR-5, ITR-6 and ITR-7 for the Assessment year 2021-22 and 2022-23 as per the Finance Act, 2025 are available now for filing as per the Income Tax Department’s website.

Such forms are available on the Income Tax Department’s official website from September 6, 2025. ITR form 5 is used by LLPs, firms, associations of Persons, investment funds and business trusts. The ITR-6 Form is used by companies; on the other hand, the ITR-7 Form is used by specified companies.

ITR-5 Form:

The ITR-5 Form is not for individuals and HUF taxpayers; however, any taxpayer not being an individual, HUF or company can file their ITR using this form. It is mainly used by firms, LLPs, associations of Persons, investment funds and business trusts.

ITR-6 Form:

The ITR-6 Form is applicable for companies and it is for companies who cannot file their tax return using the ITR-7 form. This form is mainly used by specified companies such as charitable or religious trusts, political parties, research organisations, news agencies or those mentioned in the Income Tax Act who are required to complete an income tax return using the ITR-7 form.