Who Should File ITR-7?
ITR-7 is required for entities who must file returns under any of the following sections of the Income Tax Act:
Section 139(4A): Trusts and charitable or religious institutions
Section 139(4B): Political parties
Section 139(4C): Institutions such as research associations, news agencies, hospitals, universities, etc.
Section 139(4D): Colleges, universities, and other educational institutions
Not eligible:
Individuals, HUFs, firms, LLPs, and companies not claiming exemption under the above sections
Required Documents for ITR-7 Filing
| Document Type | Details/Description |
|---|---|
| PAN Card (Entity) | Self-attested copy |
| Registration Certificate | Proof of registration under relevant Act (e.g., Societies Act, Trust Act) |
| Trust Deed/Constitution Document | For trusts, societies, and similar entities |
| Financial Statements | Audited Balance Sheet, Income & Expenditure Account, Receipts & Payments Account |
| Audit Report | If applicable under Section 44AB or relevant section |
| TDS Certificates | Form 16A, 16B, 16C, etc. |
| Details of Activities | Nature and details of charitable, religious, or political activities |
| Details of Registration/Approval | Under Income Tax Act and other laws (FCRA, SEBI, DARPAN, etc.) |
| Bank Account Details | Statements for all accounts operated during the year |
| Details of Donors/Contributors | Names, addresses, PAN, and amounts received |
| Previous Year’s ITR | For reference and reconciliation |
| Foreign Contribution Details | If applicable, details of foreign receipts and utilization |
| Digital Signature Certificate (DSC) | Mandatory for political parties and for digital filing |
| Other Supporting Documents | Grant letters, government approvals, certificates, etc. |
ITR-7 Filing Online: Step-by-Step Process
1. Collect and Organize Documents
Gather all required documents and proofs before starting the filing process.
2. Login to the Income Tax Portal
Use your entity’s PAN and password to log in. Register if you are a new user.
3. Select the Assessment Year and ITR-7 Form
Choose the correct assessment year (e.g., AY 2025-26 for FY 2024-25). Select ITR-7 as the return type.
4. Fill in Entity and Income Details
Enter general information, registration details, nature of activities, income, and expenditure. Complete all relevant schedules.
5. Attach Audit Report (if applicable)
Upload the audit report if required under relevant sections.
6. Validate and Preview Return
Review all entries for accuracy. Use the validation utility to check for errors.
7. Submit and E-Verify
Submit the return online. E-verify using Digital Signature Certificate (DSC), Electronic Verification Code (EVC), Aadhaar OTP, or by sending a signed ITR-V to CPC. Political parties must use DSC.
8. Acknowledgement
Download and retain the acknowledgement for your records.
ITR-7 Filing Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Eligibility Check | Confirm entity is required to file ITR-7 |
| Document Collection | Gather all required documents and proofs |
| Registration Details | Ensure registration/approval under relevant laws is updated |
| Bank Account Pre-validation | Ensure at least one bank account is pre-validated for refunds |
| Income and Activity Details | Enter all sources of income and details of activities |
| Audit Report Upload | Upload audit report if applicable |
| Tax Payment Verification | Confirm all advance/self-assessment tax payments are reflected |
| E-Verification | Complete e-verification as per entity type and requirement |
| Deadline Compliance | File before the due date to avoid penalties |
Due Dates for ITR-7 Filing
| Category | Due Date |
|---|---|
| Non-audit cases | 31st July |
| Audit cases | 30th September |
| Political parties and entities with audit | 31st October |
Due dates may be extended by government notification. Late filing attracts penalties and may affect exemption status.
Frequently Asked Questions (FAQs)
Who is required to file ITR-7?
Entities such as trusts, societies, political parties, research associations, educational institutions, and others claiming exemption under Sections 139(4A), 139(4B), 139(4C), or 139(4D).
What are the key documents required for ITR-7 filing?
PAN, registration certificate, trust deed, audited financials, audit report, details of activities, registration/approval details, and bank statements.
What is the due date for ITR-7 filing?
31st July for non-audit cases, 30th September for audit cases, and 31st October for political parties or entities with audit requirements.
How do I e-verify my ITR-7?
E-verification can be completed using DSC, EVC, Aadhaar OTP, or by sending a signed ITR-V to CPC. Political parties must use DSC.
What happens if I miss the filing deadline?
Late filing attracts penalties and may lead to denial of exemptions or other consequences.
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