ITR 7
An Income Tax Return (ITR) is a prescribed form or statement through which a taxpayer furnishes details of their total income, applicable deductions, tax liability, taxes paid, and refund due, if any, to the Income Tax Department for a particular tax year.
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ITR-7 – Eligibility and Non-Eligibility (New Tax Regime)
ITR-7 is applicable to the following persons and institutions:
1. Charitable Trusts.
2. Religious Trusts and Institutions.
3. Registered Societies.
4. Section 8 Companies.
5. Political Parties.
6. Educational Institutions.
7. Universities and Educational Boards.
8. Hospitals and Medical Institutions.
9. Research Associations.
10. Scientific Research Institutions.
11. Other Funds, Institutions and Associations covered under the prescribed provisions of the Income-tax Act, 2025.
ITR-7 is NOT applicable to:
1. Individual taxpayers filing personal returns.
2. Hindu Undivided Families (HUFs).
3. Ordinary Partnership Firms.
4. Limited Liability Partnerships (LLPs).
5. Ordinary business companies.
6. Proprietorship Businesses.
7. Entities not covered under the specified ITR-7 filing provisions.
Important Points:
- ITR-7 is prescribed for persons covered under the specified charitable, religious, political, educational and other institutional return-filing provisions.
- Eligibility depends on the nature of the institution and applicable registration, approval and exemption provisions.
- There is no general ₹50 lakh income limit for ITR-7.
ITR-7 – DOCUMENTS REQUIRED
As per Income-tax Act, 2025 | Tax Year 2026-27
Applicable for: Eligible Charitable Trusts, Religious Institutions, NGOs, Registered Societies, Section 8 Companies and other prescribed institutions.
1. PAN Card of Trust / Society / Institution.
2. Registration Certificate.
3. Trust Deed / MOA.
4. Rules & Regulations / Bye-laws.
5. Income-tax Registration / Approval Orders.
6. PAN and details of Trustees / Directors.
7. PAN of Authorised Signatory.
8. Balance Sheet.
9. Income & Expenditure Account.
10. Receipts & Payments Account.
11. Bank Statements of all bank accounts.
12. Donation Register and Donor Details.
13. Corpus Donation Details.
14. Anonymous Donation Details.
15. Government Grants and Foreign Contribution Details.
16. Details of Charitable Activities and Projects.
17. Fixed Assets and Investment Details.
18. Audit Report (Form 10B / 10BB, as applicable).
19. Previous Income Tax Return Acknowledgement.
20. Form 168 and AIS / TIS.
21. TDS Certificates and Tax Payment Challans.
22. FCRA Registration Certificate and FC-4 Return, if applicable.
23. Accumulation and Application of Income Details (Forms 9A / 10, where applicable).
Note: Documents will vary according to the institution's legal status, registration, activities and applicable exemption provisions. Not all documents are mandatory in every case.
ITR-7 is applicable to the following persons and institutions:
1. Charitable Trusts.
2. Religious Trusts and Institutions.
3. Registered Societies.
4. Section 8 Companies.
5. Political Parties.
6. Educational Institutions.
7. Universities and Educational Boards.
8. Hospitals and Medical Institutions.
9. Research Associations.
10. Scientific Research Institutions.
11. Other Funds, Institutions and Associations covered under the prescribed provisions of the Income-tax Act, 2025.
ITR-7 is NOT applicable to:
1. Individual taxpayers filing personal returns.
2. Hindu Undivided Families (HUFs).
3. Ordinary Partnership Firms.
4. Limited Liability Partnerships (LLPs).
5. Ordinary business companies.
6. Proprietorship Businesses.
7. Entities not covered under the specified ITR-7 filing provisions.
Important Points:
- ITR-7 is prescribed for persons covered under the specified charitable, religious, political, educational and other institutional return-filing provisions.
- Eligibility depends on the nature of the institution and applicable registration, approval and exemption provisions.
- There is no general ₹50 lakh income limit for ITR-7.
ITR-7 – DOCUMENTS REQUIRED
As per Income-tax Act, 2025 | Tax Year 2026-27
Applicable for: Eligible Charitable Trusts, Religious Institutions, NGOs, Registered Societies, Section 8 Companies and other prescribed institutions.
1. PAN Card of Trust / Society / Institution.
2. Registration Certificate.
3. Trust Deed / MOA.
4. Rules & Regulations / Bye-laws.
5. Income-tax Registration / Approval Orders.
6. PAN and details of Trustees / Directors.
7. PAN of Authorised Signatory.
8. Balance Sheet.
9. Income & Expenditure Account.
10. Receipts & Payments Account.
11. Bank Statements of all bank accounts.
12. Donation Register and Donor Details.
13. Corpus Donation Details.
14. Anonymous Donation Details.
15. Government Grants and Foreign Contribution Details.
16. Details of Charitable Activities and Projects.
17. Fixed Assets and Investment Details.
18. Audit Report (Form 10B / 10BB, as applicable).
19. Previous Income Tax Return Acknowledgement.
20. Form 168 and AIS / TIS.
21. TDS Certificates and Tax Payment Challans.
22. FCRA Registration Certificate and FC-4 Return, if applicable.
23. Accumulation and Application of Income Details (Forms 9A / 10, where applicable).
Note: Documents will vary according to the institution's legal status, registration, activities and applicable exemption provisions. Not all documents are mandatory in every case.
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