This includes income from business or profession, capital gains, house property, and other sources. Deductions such as depreciation, interest, salaries, and other business expenses should be reported appropriately.
Tax Calculation and Payment
After reporting the income and deductions, partnership firms and LLPs should calculate their tax liability as per the prescribed tax rates. If any advance tax or self-assessment tax is payable, it should be paid before filing the ITR-5 return.
https://intellectofilings.com/....itr5-return-filing-i