ITR-7 is the Income Tax Return form designed for entities claiming exemption under Sections 11, 12, and other specific sections of the Income Tax Act. It is used mainly by: Charitable or religious trusts Political parties Scientific research associations Universities or educational institutions Other entities eligible for exemption under the Act
Trusts or institutions claiming exemption under Section 11 or 12 (income from property held for charitable or religious purposes)
Political parties claiming exemption under Section 13A
Scientific research associations
Universities or other educational institutions
Other entities covered under sections 10(23C), 35, 35AD, etc.
| Income Source | Description |
|---|---|
| Income from property held for charitable/religious purposes | |
| Voluntary contributions | Donations received by charitable trusts |
| Income from business related to charitable activities | |
| Income from other sources | Interest, capital gains, etc. (if applicable) |
PAN of the trust or entity
Financial statements (Receipts & Payments, Income & Expenditure Account)
Details of donations and contributions
Auditor’s report or accounts (if applicable)
Registration certificates under various acts (80G, 12A, etc.)
Details of trustees or governing body members
| Category | Due Date |
|---|---|
| Trusts and entities with audit | 30th September (FY) |
| Others | 31st July (FY) |
Collect relevant documents and financial statements
Download ITR-7 form from the Income Tax e-Filing portal
Fill in the details related to income, exemptions, donations, etc.
Upload the return electronically
Verify the return (DSC or other methods as applicable)
