ITR Form 7 Filing: Eligibility, Due Date and Filing Process

Introduction

ITR Form 7 Filing is prescribed for charitable and religious trusts, political parties, universities, educational institutions, research associations, medical institutions, and other specified persons required to furnish their income tax return under Sections 139(4A), 139(4B), 139(4C), or 139(4D) of the Income-tax Act, 1961.

This article explains what ITR Form 7 Filing is, who is required to file it, its due date, applicable schedules, verification methods, and the ITR-7 online filing process.

What is ITR Form 7 Filing?

ITR Form 7 Filing is the prescribed income tax return for persons, including companies, required to furnish a return under Section 139(4A), 139(4B), 139(4C), or 139(4D) of the Income-tax Act, 1961. It generally applies to charitable and religious trusts, political parties, specified institutions, universities, colleges, and certain research institutions.

ITR Form 7 for AY 2026-27 continues to be governed by the applicable provisions of the Income-tax Act, 1961, including Section 139. Under the Income-tax Act, 2025, return-filing provisions are contained in Section 263 and will apply to returns for Tax Year 2026-27 and subsequent tax years.

Who is Required to File ITR Form 7?

ITR Form 7 Filing is applicable to persons, including companies, required to furnish a return under Sections 139(4A), 139(4B), 139(4C), or 139(4D) of the Income-tax Act, 1961. For AY 2026-27, these returns continue to be governed by the Income-tax Act, 1961.

Charitable and Religious Trusts under Section 139(4A)

A person receiving income derived from property held wholly or partly under a trust or other legal obligation for charitable or religious purposes is required to file a return under Section 139(4A) where the total income, computed without giving effect to the exemptions available under Sections 11 and 12, exceeds the maximum amount not chargeable to income tax.

This provision also covers voluntary contributions received by eligible charitable or religious trusts and institutions.

Political Parties under Section 139(4B)

The Chief Executive Officer, Secretary, or another person holding an equivalent position in a political party must file a return under Section 139(4B) where the party’s total income, computed without giving effect to the exemption available under Section 13A, exceeds the maximum amount not chargeable to income tax.

Specified Institutions under Section 139(4C)

Subject to the conditions prescribed under the Income-tax Act, the following specified entities may be required to file ITR Form 7 under Section 139(4C):

• Scientific research associations referred to in Section 10(21)
• News agencies referred to in Section 10(22B)
• Associations or institutions referred to in Section 10(23A)
• Funds, trusts, institutions, universities, educational institutions, hospitals and other medical institutions covered under the relevant clauses of Section 10(23C)
• Investor Protection Funds and other specified funds or institutions covered under Section 10
• Trade unions and associations of trade unions covered under Section 10(24)
• Infrastructure Debt Funds, specified authorities, boards, trusts, commissions, and other notified bodies covered under the applicable provisions of Section 10

The filing requirement generally applies where the entity’s income, computed without giving effect to the relevant exemption provision, exceeds the maximum amount not chargeable to income tax.

Universities and Educational Institutions under Section 139(4D)

Every university, college or other institution referred to in Section 35(1)(ii) or Section 35(1)(iii), which is not otherwise required to furnish a return under another provision of Section 139, must file a return under Section 139(4D).

To understand which return form is applicable based on your taxpayer category, refer to our guide on Income Tax Return Forms.

What is the Structure of ITR Form 7?

The structure of ITR-7 may vary for each assessment year based on the form notified by the Central Board of Direct Taxes. For AY 2026-27, ITR-7 broadly contains general information, income and exemption-related schedules, computation of total income, tax liability and tax-payment details. The form for AY 2026-27 has been officially notified, and its filing utility was made available on 9 July 2026.

Part-A – General information

Part-B – Outline of the total income and tax computation with respect to income chargeable to tax.

• Schedule IA: “Details of accumulated income taxed in earlier assessment years as per section 11(3)”
• Schedule-D: Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section 11.
• Schedule-DA: Details of accumulated income taxed in earlier assessment years as per section 11(1B).
• Schedule-J: Statement showing the investment of all funds of the Trust or Institution as on the last day of the previous year.
• Part A-BS: Details of Application and Sources of Funds as on the last day of the previous year.
• Schedule R: Reconciliation of Corpus of Schedule J and Balance sheet
• Schedule-LA: Details in case of a political party.
• Schedule-ET: Details in case of an Electoral Trust
• Schedule-VC: Details of Voluntary Contributions received.
• Schedule AI: Aggregate of income derived during the year excluding voluntary contributions
• Schedule A: Amount applied to stated objects of the trust/institution during the previous year from all sources referred to in C1 to C7 of this table
• Schedule IE-1, IE-2, IE-3 and IE-4: Income and expenditure statements as applicable
• Schedule-HP: Computation of income under the head Income from House Property
• Schedule-CG: Computation of income under the head Capital gains.
• Schedule VDA: Income from transfer of virtual digital assets u/s 115BBH
• Schedule-OS: Computation of income under the head Income from other sources
• Schedule-OA: General information about business and profession
• Schedule-BP: Computation of income under the head profit and gains from business or profession
• Schedule-CYLA: Statement of income after set off of current year’s losses
• Schedule PTI: Pass through Income details from business trust or investment fund as per section 115UA, 115UB
• Schedule-SI: Statement of income which is chargeable to tax at special rates
• Schedule 115TD: Accreted income under section 115TD
• Schedule 115BBI: Specified income of certain Institutions covered u/s 115BBI
• Schedule FSI: Details of income accruing or arising outside India
• Schedule TR: Details of tax relief claimed for taxes paid outside India
• Schedule FA: Details of Foreign Assets and Income from any source outside India
• Schedule-SH: Details of shareholding in an unlisted company
• Part B-TI: Computation of total income
• Part B1: Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) and where Part B3 is not applicable
• Part B2: Applicable if exemption is being claimed under section 13A/13B and under sections 10(21), 10(22B), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47)
• Part B3 : Applicable if total income chargeable to tax u/s Twenty-second proviso to section 10(23C) or section 13(10)
• Part B-TTI: Computation of tax liability on total income Tax payments:
• Details of payments of Advance Tax and Self-Assessment Tax
• Details of Tax Deducted at Source (TDS) on Income (As per Form 16A/16B/16C/16D/16E).
• Details of Tax Collected at Source (TCS)

To understand the latest TDS and TCS changes effective from 1 April 2026 and their impact on taxpayers and businesses, read our detailed guide on the new TDS and TCS provisions.

ITR 7 Due Date

The due date for filing ITR Form 7 depends on whether the taxpayer is subject to an audit or transfer-pricing requirements. For AY 2026-27, the applicable due dates are generally:

• 31 August 2026: Where an audit is not required, subject to the category of taxpayer and applicable filing provisions
• 31 October 2026: Where the taxpayer is required to obtain an audit report
• 30 November 2026: Where a report under Section 92E relating to international or specified domestic transactions is required

The applicable audit report must generally be furnished at least one month before the due date for filing the return. Taxpayers should verify the latest CBDT notifications because due dates may be extended.

How to file ITR Form 7?

ITR Form 7 must be filed electronically through the Income Tax e-Filing portal. The taxpayer may prepare the return using the applicable online facility, offline utility, or authorised return-preparation software available for the relevant assessment year.

The general ITR-7 filing process includes:

• Log in to the Income Tax e-Filing portal.
• Select the applicable assessment year and ITR-7.
• Enter general, registration, exemption, audit, income, expenditure, tax and other required details.
• Complete all applicable schedules.
• Validate the return and resolve any errors.
• Submit the return electronically.
• Verify the return using DSC, EVC, Aadhaar OTP, or ITR-V, as applicable.

Verification of ITR Form 7 Filing

Political parties filing ITR-7 must verify the return using a Digital Signature Certificate through the authorised person, such as the Chief Executive Officer or Secretary.

Other eligible taxpayers may verify the return through:

• Digital Signature Certificate
• Electronic Verification Code
• Aadhaar OTP, wherever available
• A duly signed ITR-V sent to the Centralised Processing Centre, Income Tax Department, Bengaluru – 560500

Verification or submission of ITR-V should ordinarily be completed within 30 days from the date of filing the return. A return that is not verified within the prescribed period may be treated as invalid or may attract late-filing consequences.

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Conclusion

ITR Form 7 Filing is mandatory for eligible charitable and religious trusts, political parties, universities, educational institutions, research associations, medical institutions, and other specified persons covered under Sections 139(4A), 139(4B), 139(4C), or 139(4D) of the Income-tax Act, 1961. The Income Tax Department provides the prescribed filing utility for each assessment year through the Income Tax e-Filing portal. Taxpayers should use the applicable JSON utility or other filing facility released for the relevant assessment year. Before filing, they should verify their income details, exemption claims, registration or approval particulars, audit information, and tax credit statements.

FAQs on ITR Form 7 Filing