ITR-7
ITR-7 is the return required by section 139(4A), 139(4B), 139(4C), or 139(4D). Company Suggestion files it for a charitable or religious institution, a political party, a notified research or news institution, and a university or college. A trading company uses ITR-6.
Who files ITR-7?
Each clause names a different person.
- Section 139(4A): a person in receipt of income of a charitable or religious trust, or an institution, who must file if the income exceeds the exemption before giving effect to sections 11 and 12.
- Section 139(4B): a political party, when income exceeds the exemption before the section 13A items.
- Section 139(4C): a research association, a news agency, a professional association of the kind section 10(23A) describes, and the other institutions that clause lists.
- Section 139(4D): a university, college, or other institution referred to in section 35.
How does this differ from ITR-6?
ITR-6 is for a company that is not claiming exemption under section 11. ITR-7 is for the person the clauses above name, whether or not that person is a company. A section 8 company that claims section 11 therefore files ITR-7. A section 8 company that does not claim section 11 files ITR-6.
The exemption under section 11 depends on the registration and on the application of income. The return discloses both the income and the amount applied. It does not create the exemption by itself.
Which papers does ITR-7 need?
The file is the institution’s, not a salary packet.
- The registration and the PAN of the institution
- The income and expenditure account, and the balance sheet
- The audit report the applicable section requires, where the income crosses that threshold
- The statement of income applied to the objects, and accumulations
What are the filing steps?
Company Suggestion files ITR-7 in four steps.
- The clause of section 139 is confirmed, so the return is not placed on ITR-6 by mistake.
- Income, application, and accumulation are taken from the accounts.
- The audit report, where it is required, is uploaded before the return.
- ITR-7 is filed by the due date and verified. A company verifies with a digital signature.
Frequently asked questions
4 questions cover the rules that decide this registration.
Which sections use ITR-7?
Section 139(4A) for income of a charitable or religious trust, section 139(4B) for a political party, section 139(4C) for a research association, news agency, and the other institutions that clause names, and section 139(4D) for a university or college.
Does a company claiming section 11 file ITR-7?
Yes. ITR-6 excludes a company claiming exemption under section 11. That company files ITR-7.
Is ITR-7 only for companies?
No. A trust, a society, a political party, and a university file it when the matching clause of section 139 applies. The form follows the filing section, not the word company.
When is ITR-7 due?
On the section 139(1) date that fits that person. Where the accounts are audited, for the year ended 31 March 2026 that date is 31 October 2026, unless a later order extends it.