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Income Tax Services

ITR-7 Return Filing

Estimated timeline *5–7 Working Days for Preparation/Filing

Estimated delivery

Timeline conditions

Your NGO’s ITR-7 Allow 3–5 working days for Basic, 5–7 for Standard and 7–10 for Premium after complete final records, exemption evidence, required completed audit reports and signing access are ready. The engagement covers one eligible organisation and one assessment year. Departmental processing and any refund take additional time. All plans include the financial statements needed for this return, prepared from your final records, the applicable return schedules, computation and filing. These statements are not an audit or assurance report. Basic covers gross receipts up to ₹20 lakh; Standard covers above ₹20 lakh to ₹50 lakh with more detailed donation/corpus/application workings; Premium covers above ₹50 lakh to ₹1 crore with the listed grant, accumulation and related-party schedules. These are package limits, not statutory audit thresholds. Please provide final trial balance/ledgers, bank and cash records, donations, grants, expenses, assets/liabilities, tax credits/payments, valid approvals and any required resolutions or separate-form acknowledgements. Exemption claims depend on legally valid evidence and compliance. Bookkeeping, reconstruction, audits or audit-report filings, UDIN, DSC purchase, additional certificates/grant reports, FCRA, ROC and other statutory forms, exemption registration, donation reporting, separate accumulation filings, notices, revised/updated returns and representation are excluded. Required audits and separate forms must be arranged independently before we finalise the return. Tax, interest, penalties and applicable tax on our fee are extra. Your approval is required; no exemption or refund outcome is guaranteed. Before we begin The estimate starts after payment, complete readable records, required access and your approval. Working days are Monday to Friday, excluding public holidays. Missing information, pending OTP/DSC verification, your response or portal downtime may pause the work. We will let you know if delivery needs to be revised. Please tell us about any legal deadline before ordering. Booking does not extend that deadline; urgent work needs our written acceptance. Your selected plan sets the work, limits and fee inclusions. Extra work or charges will be agreed with you first. Your statutory rights and our responsibility for the work we undertake remain unaffected.

Confirm eligibility under the relevant ITR-7 filing category: Mandatory return for non-profits claiming tax exemptions under Sections 11, 12, 12A/12AB, and 10(23C).

Prepare applicable schedules and Form 10B / 10BB audit details: Ensure 85% income application tracking, corpus donation compliance, and Form 9A/Form 10 accumulation reporting.

For AY 2026-27, use the Income-tax Act, 1961 form and rules: Prevent unexpected taxation at maximum marginal rates and avoid cancellation of 12A/80G registrations.

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Pricing

Compare plans for ITR-7 Return Filing

3 plans available

Basic

₹5,399 /Annually
₹8,50036% off

ITR-7 filing with financial statement preparation from client-provided records for trusts and NGOs with receipts up to ₹20 lakh.

WHAT'S INCLUDED

5 benefits
  • ✓ITR-7 eligibility & exemption document check*
  • ✓Receipts & Payments and Income & Expenditure statements*
  • ✓Balance Sheet & required financial schedules*
  • ✓Trust income, application & tax-credit computation*
  • ✓ITR-7 e-filing, verification guidance & acknowledgement*
⭐Most Popular

Standard

₹9,999 /Annually
₹14,00029% off

Financial statements and ITR-7 filing with detailed donation, corpus and charitable expenditure workings for receipts up to ₹50 lakh.

WHAT'S INCLUDED

8 benefits
  • ✓ITR-7 eligibility & exemption document check*
  • ✓Receipts & Payments and Income & Expenditure statements*
  • ✓Trust income, application & tax-credit computation*
  • ✓ITR-7 e-filing, verification guidance & acknowledgement*
  • ✓Donation, corpus & other receipt classification*
  • ✓Charitable expenditure & application-of-income workings*
  • ✓AIS, Form 26AS & interest-income cross-check*
  • ✓Exemption, audit-report & ITR schedule mapping*

Premium

₹14,999 /Annually
₹20,00025% off

Detailed financial statements and ITR-7 filing with grant, corpus, accumulation and exemption schedules for receipts up to ₹1 crore.

WHAT'S INCLUDED

13 benefits
  • ✓ITR-7 eligibility & exemption document check*
  • ✓Receipts & Payments and Income & Expenditure statements*
  • ✓Balance Sheet & required financial schedules*
  • ✓Trust income, application & tax-credit computation*
  • ✓ITR-7 e-filing, verification guidance & acknowledgement*
  • ✓Donation, corpus & other receipt classification*
  • ✓Charitable expenditure & application-of-income workings*
  • ✓AIS, Form 26AS & interest-income cross-check*
  • ✓Exemption, audit-report & ITR schedule mapping*
  • ✓Restricted grants & fund-utilisation schedule mapping*
  • ✓Accumulation/set-apart schedule from client records*
  • ✓Specified-person & related-party ITR disclosures*
  • ✓Final ITR and completed audit-report figure matching*

ITR-7 Filing for Charitable, Religious and Other Specified Entities

Prepare the appropriate institutional return after reviewing registration orders, accounts, donations and applicable audit requirements. We help reconcile schedules and identify due dates and continuing conditions for the relevant assessment year.

For income earned in FY 2025-26, AY 2026-27 filings continue under the Income-tax Act, 1961 even though the Income-tax Act, 2025 applies to Tax Year 2026-27 onward. ITR-7 AY 2026-27 is available on the e-Filing portal. CBDT Circular 07/2026 extended the due date to 21 November 2026 for the specified audited category; confirm your exact category and current portal date.

What is ITR-7 Return Filing?

ITR-7 is the prescribed return for persons, including companies, required to file under specified provisions such as sections 139(4A) to 139(4D) of the Income-tax Act, 1961. These categories include eligible charitable or religious trusts and institutions, political parties, certain research associations, universities and other specified entities. Confirm the exact category and return obligation for the entity and assessment year.

ITR-7 Return Filing — ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7 Return Filing — TaxQue

Who may be covered: The form is used by entities required to file under the relevant statutory provisions. For AY 2026-27, it covers income earned in FY 2025-26 and is governed by the Income-tax Act, 1961; the new Act applies to Tax Year 2026-27 onward.

Schedules must match supporting forms: For a trust or institution, reconcile registration and exemption details with relevant schedules and, where applicable, Form 10B or 10BB, Form 9A and Form 10. Filing one form does not replace the separate obligations.

Current AY 2026-27 dates: The ITR-7 utility is available for AY 2026-27. CBDT Circular 07/2026 extends the ITR due date to 21 November 2026 for the specified audited category and the relevant audit report date to 21 October 2026. Verify that the entity falls within the stated category and check the portal for updates.

Confirm the current category-specific deadline

The 21 November 2026 extension applies to the category specified in CBDT Circular 07/2026, not automatically to every ITR-7 filer. Audit reports and Forms 9A/10 may have separate deadlines. Eligibility, exemption and acceptance depend on the applicable law and the authority’s review.

Process

How to Get Started

1

Step 01

Confirm entity type, eligibility and assessment year

Identify the filing provision, registration/approval status, income sources, exemption basis and AY. For FY 2025-26 select AY 2026-27 and apply the Income-tax Act, 1961.

  1. 1Check ITR-7 eligibility and latest AY-specific form, schedules, validation rules and portal utility.
  2. 2Map exemptions and other filings such as audit report Form 10B/10BB, Form 9A or Form 10 where applicable.
2

Step 02

Reconcile accounts, applications and audit data

Prepare the return schedules from audited accounts, registration records, donation and grant evidence, and application-of-income details.

  1. 1Reconcile income in Schedule AI/VC, application in Schedule A, exemptions in Part B-TI and registration details in Part A General.
  2. 2Match Form 10B/10BB and related statements to the AY 2026-27 validation rules; align any Form 9A/Form 10 claims with the return.
3

Step 03

File, verify and track processing

Review the completed return, obtain authorised sign-off, submit using the applicable verification method and retain the acknowledgement.

  1. 1File connected audit or statutory forms within their own deadlines, which may precede the ITR deadline.
  2. 2Monitor e-verification, processing, intimation and any notice; respond within the deadline stated by the Department.
Documentation

Documents Required for ITR-7 Return Filing

Prepare documents for the relevant assessment year and claimed exemption. The AY 2026-27 portal uses a detailed validation regime, including cross-checks between the return and audit reports; requirements vary by legal provision and entity.

Swipe horizontally to view table👉
Information groupExamplesPreparation note
Registration and statusPAN, trust deed or governing instrument, registration/approval orders and changes to objects or governing body.Verify the registration provision and exemption claimed match the return.
Accounts and incomeAudited financial statements, ledger, receipts, grants, donations, investments, corpus and other income records.Reconcile figures to Form 10B/10BB, AIS/26AS and relevant schedules.
Application and accumulationDetails of revenue/capital application, carry-forward, deemed application, accumulation and relevant Form 9A or Form 10.Confirm each form is eligible and filed by its own deadline.
Audit reportForm 10B or Form 10BB, as applicable; auditor details and date filed.The ITR must reconcile with the audit report and current AY validation rules.
Other entity-specific schedulesPolitical party, electoral trust, research association or educational/medical entity records as applicable, plus TDS and tax-payment evidence.Include only the schedules and evidence relevant to the taxpayer’s provision.
Due Date

ITR-7 AY 2026-27 Due Dates and Audit Forms

For AY 2026-27, identify the due-date category under section 139(1) and verify any extension for the specific taxpayer. CBDT Circular 07/2026 extended ITR due dates from 31 October to 21 November 2026 for the specified audit category (and audit-report due dates from 30 September to 21 October 2026). Forms 10B/10BB and other linked forms have separate deadlines.

Swipe horizontally to view table👉
MilestoneWhat determines itImportant note
AY 2026-27 ITR-7Available on the e-Filing portal; the date depends on statutory filing category and any notified extension.For persons in the specified audited category, Circular 07/2026 extends 31 October to 21 November 2026. Confirm that the category applies to the entity.
Audit report Form 10B/10BBGenerally due one month before the applicable ITR due date; for the specified audited category, the AY 2026-27 date was extended from 30 September to 21 October 2026.Submit the correct form based on the audit requirement and reconcile it with ITR-7.
Form 9A / Form 10Where deemed application or accumulation is claimed, the applicable form must be filed by its own statutory deadline, generally tied to the section 139(1) due date.Missing or inconsistent filing can affect the exemption claim.
Belated returnFor AY 2026-27, belated return is generally permitted up to 31 December 2026 or before completion of assessment, whichever is earlier.Late filing fee and other consequences may apply; confirm current eligibility and portal status.
Notice or extensionAny later CBDT circular, order or notice may change a due date or reply deadline.Check official announcements and the account-specific portal communication before filing.
DeliverableFiling acknowledgement and payment evidence, where generatedNo approval or sanction is promised
Threshold

ITR-7 Eligibility and Exemption Conditions

ITR-7 eligibility is based on the taxpayer type and specific provisions, not one universal turnover threshold. Each exemption or approval has separate conditions. For example, certain section 10(23C) categories have a ₹5 crore aggregate-receipt limit, while the General Public Utility condition may involve a 20% receipts test. Confirm current provision, aggregate receipts and approval status for the assessment year.

Benefits

Why Choose ITR-7 Return Filing

A structured, schedule-by-schedule review helps align the claimed exemption, supporting audit report, financial records and AY-specific validation requirements.

✅

Provision and exemption review

Confirm the filing provision, entity type, approval/registration and exemption conditions.

Return-to-audit reconciliation

Align audited financial statements, Form 10B/10BB, schedules and claimed application or accumulation.

🛡️

Current-year deadline tracking

Check AY-specific due dates, extensions, electronic verification and portal notices before filing.

Eligibility

ITR-7 Filing Eligibility Checklist

ITR-7 applies only when an entity falls within a category specified for the relevant assessment year under the Income-tax Act. The entity type, statutory provision, registration or approval, income and exemption claim all affect the filing obligation.

1Check every condition for the relevant assessment year

  • The entity’s legal form and facts must require a return under section 139(4A), 139(4B), 139(4C) or 139(4D), as applicable.
  • Match the claimed exemption and registration or approval to the correct provision and complete the corresponding ITR-7 schedules.
  • For eligible trusts, confirm audit reporting in Form 10B or 10BB and any Form 9A or Form 10 filing, with dates checked separately. Registration alone does not guarantee exemption, and not every NGO files ITR-7.

ITR-7 Filing: A Clear, Reviewable Process

The filing is prepared around the entity’s legal category, the assessment year’s notified form and validation rules, supporting schedules, and related audit or exemption forms. You review the return before an authorised person submits it.

Swipe horizontally to view table👉
Service elementTaxQue processWhat the client can verify
ApplicabilityCheck the entity, statutory provision, assessment year and eligibility facts before preparing the return.Confirm the selected return form and exemption claim reflect the entity’s actual status.
Audit and linked formsReconcile Form 10B or 10BB and, where applicable, Form 9A or Form 10 with the return.Verify the audit report and linked forms are filed correctly and by their separate due dates.
Income and schedulesMap receipts, application of income, accumulation, tax deductions and other details to ITR-7 schedules.Review supporting ledgers, statements, donation records and schedule totals.
Submission and deadlinesApply the relevant AY deadline, complete e-verification and monitor processing or follow-up notices.Check the current portal status and the exact deadline applicable to the entity.
Features

ITR-7 Return Preparation and Filing Support

Our ITR-7 support covers applicability review, document reconciliation, schedule preparation, audit and linked-form coordination, authorised e-filing and post-submission tracking for the agreed scope.

AY-specific applicability review

Check the entity category, applicable provision, current-year form and official validation requirements before drafting.

📄

Return-to-record reconciliation

Compare financial statements, ledgers, audit reports and exemption-related forms with the ITR-7 schedules.

✅

Review, filing and follow-through

Share a reviewable draft, submit after authorised approval, support e-verification and track acknowledgement or processing updates.

FAQ

Frequently Asked Questions

Quick answers about ITR-7 Return Filing

ITR-7 is the mandatory income tax return for entities claiming tax exemption under Section 139(4A) (Charitable/Religious Trusts under Section 11 & 12), Section 139(4B) (Political Parties under Section 13A), Section 139(4C) (Scientific Research Associations, News Agencies, Educational/Medical Institutions under Section 10(23C)), and Section 139(4D) (Colleges and Universities). TaxQue specializes in non-profit tax compliance.

Under Section 11(1)(a), a charitable trust or NGO must apply at least 85% of its total gross income towards its approved charitable or religious objects in India during the financial year. If you spend less than 85%, the unspent balance is taxable unless accumulated under Form 10 / Form 9A. Our team optimizes your charitable application calculations.

If a trust cannot spend 85% of its income, it can accumulate the shortfall for up to 5 years by filing Form 10 (or deem it applied in the next year under Form 9A) at least 2 months prior to the ITR-7 due date. Failing to file Form 10 on time results in the entire accumulated amount being taxed at maximum marginal rates.

For trusts and institutions required to get their accounts audited (most 12A/10(23C) trusts), the statutory CA Audit Report (Form 10B or Form 10BB) must be filed by 30th September, and the ITR-7 return on or before 31st October of the assessment year. For AY 2026-27, CBDT Circular 07/2026 extended these to 21st October 2026 (audit report) and 21st November 2026 (ITR).

Form 10B is mandatory if the trust's total income exceeds ₹5 Crores, or if it received foreign contributions, or applied funds outside India. Form 10BB is filed for trusts with total income up to ₹5 Crores without foreign contributions. TaxQue's audit desk prepares the exact audit report required for your NGO.

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