ITR-5 form is applicable to taxpayers other than individual, HUF, companies and those filing ITR-7. So, taxpayers who need to file ITR-5 are partnership firms, LLPs, Association of persons, Body of individuals, estate of deceased, estate of insolvent, business trust, investment fund or an artificial juridical person. The details required in ITR-5 are general information about the entity, accounts, incomes from different heads, deductions, exemptions and other specific information.