ITR-7: Who Needs to File and Why

By Tax assistant

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ITR-7: Who Needs to File and Why

ITR-7 is a specific income tax return form for certain entities, not for individual taxpayers. It’s used by charitable trusts, political parties, and educational institutions.

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Who Needs to File ITR-7?

ITR-7 is for organizations required to file a return under specific sections of the Income Tax Act. This includes:

  • Charitable or religious trusts that have income from property.
  • Political parties.
  • Scientific research associations, news agencies, universities, and colleges.
  • Other specified institutions that are not required to file a return under other provisions.

Essentially, if you are a charitable trust, a political party, or an educational or research body, you’ll likely use this form to claim exemptions under the Income Tax Act.

Important Dates

For the Assessment Year 2025-26, the deadlines for filing ITR-7 are:

  • September 15, 2025: For entities not subject to an audit.
  • October 31, 2025: For entities whose accounts must be audited.

With the release of ITR-7, all income tax return forms for this assessment year are now available for filing.

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