Limited Liability Partnerships (LLPs) are required to file Income Tax Returns (ITR) annually under the Income Tax Act, 1961. LLPs report their income earned from business or professional activities, claiming allowable expenses and deductions to determine taxable income. Unlike companies, LLPs are taxed at the entity level at a flat rate on profits, but partners are not taxed separately for their share of profits, provided the LLP is compliant. Filing is mandatory for all LLPs, irrespective of profit or loss, and ensures statutory compliance with the Income Tax Department. The appropriate form, usually ITR-5, must be submitted electronically, often accompanied by audit reports if turnover exceeds the prescribed threshold under tax audit provisions. Timely filing prevents penalties, interest, and legal complications. Professional assistance is recommended to reconcile accounts, compute taxable income accurately, apply deductions, and e-file returns using the LLP’s digital signature certificate (DSC). Proper compliance strengthens corporate governance, maintains transparency, and ensures smooth business operations without tax-related disruptions.