Indian Institute of Foreign Trade 2011 Solved Paper

For a number to be divisible by 3, the sum of it's digit should be a multiple of 3. This can be done in two ways. When the number are formed by using either {1, 2, 3, 4, 5} or {0, 1, 2, 4, 5}.
Total 5 digit numbers that can be formed by {1, 2, 3, 4, 5} without repetition $=5\times 4\times 3\times 2\times 1=120$
Total 5 digit numbers that can be formed by {0, 1, 2, 4, 5} without repetition $=4\times 4\times 3\times 2\times 1=96$
Therefore, total such number $=120+96=216$. Hence, option D is the correct answer.