Who cannot use ITR – 5?

​Form ITR – 5 cannot be used by, a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or ​139(4D) or ​section 139(4E) or ​section 139(4F)​ (i.e., trusts, political party, institutions, colleges, investment fund, etc.).