ITR-7 is an Indian income tax return for specified entities required to file under sections 139(4A), 139(4B), 139(4C) or 139(4D) of the Income-tax Act, 1961—not a general return for every trust or nonprofit. For income earned during FY 2024-25, use the return materials for AY 2025-26. The published filing dates below are historical: the non-audit due date reported by the Income Tax Department was 16 September 2025, while the audit-report deadline is a separate obligation. The AY 2025-26 filing season has passed.
What is ITR-7?
ITR-7 is the return prescribed for persons, including companies, that fall within the filing categories in sections 139(4A) to 139(4D). The Income Tax Department describes it as being for persons required to furnish a return under those sections. The relevant category depends on the entity’s legal status, income and statutory obligations—not just the name it uses or its nonprofit purpose. See the official ITR-7 form description.
Who is eligible to file ITR-7?
The four provisions cover different kinds of filers:
- Section 139(4A): A person receiving income from property held under trust, wholly or partly, for charitable or religious purposes.
- Section 139(4B): The chief executive officer of every political party.
- Section 139(4C): Specified entities referred to in section 10, including certain research associations and news agencies.
- Section 139(4D): Universities, colleges and other institutions referred to in section 35.
The department also notes that certain persons whose income is unconditionally exempt may use ITR-7 even if section 139 does not require them to file. That does not mean every charity, trust, school or educational institution qualifies. Confirm the entity’s statutory category, exemption basis and filing obligation before selecting the form.
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Which ITR-7 materials apply to FY 2024-25?
FY 2024-25 income is reported for assessment year (AY) 2025-26. Use the department’s AY 2025-26 ITR-7 downloads and filing utilities, along with the applicable instructions, rather than carrying schedules or entries forward from another entity’s return. The form’s validation rules link section selections with exemption claims and include checks for registration information and other category-specific conditions; consult the AY 2025-26 validation rules.
What was the ITR-7 due date for AY 2025-26?
The Income Tax Department’s 2025 notice archive reported that the AY 2025-26 non-audit return due date was extended from 15 September 2025 to 16 September 2025. This is a past deadline, not an open filing date. The archive also reported an extension for the audit report due date for specified assessees, from 30 September 2025 to 31 October 2025. Those dates concern the audit report, not the ITR itself. Check the department’s 2025 notice archive for the notices and their scope.
That notice information does not establish one final ITR filing date for every audited ITR-7 filer category. An audited entity should identify the deadline that applied to its own category and confirm it against the relevant CBDT circular. Do not treat the audit-report deadline as the return-filing deadline.
How do you prepare and file ITR-7?
Use this sequence as general preparation guidance; it does not replace checking the entity’s specific legal and reporting obligations.
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- Get the correct-year materials. Select the AY 2025-26 ITR-7 form, instructions and utility from the Income Tax Department’s downloads page.
- Reconcile the return to records. Check income, application of income, registrations and relevant schedules against the entity’s source records. Apply the form’s validation checks and the requirements for the selected category.
- Complete applicable audits and reporting. Determine which audit or other report obligations apply and meet their deadlines separately from the ITR deadline.
- Submit using the portal’s filing route. The official materials provide online or offline filing options. Choose the applicable AY-specific utility and workflow that lets you validate and submit the return.
- Verify the submitted return. Complete the prescribed e-verification or submit ITR-V as required; uploading the return alone does not complete this step.
How do you verify ITR-7 after filing?
The department lists electronic verification methods including Aadhaar OTP, net banking and a digital signature certificate. Its ITR-V FAQ says that when a return is uploaded within its due date but e-verified or followed by ITR-V submission after 30 days, the verification or ITR-V submission date is treated as the date the return is furnished. Late-filing consequences may apply. Follow the verification instructions and timing applicable to the return rather than assuming that a successful upload is enough.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How should you choose between online and offline filing?
The department provides both routes through its filing materials. The practical choice is the workflow that supports the applicable AY-specific ITR-7 utility, validates the return and allows you to submit it through the portal. The appropriate schedules and checks depend on the filer’s statutory category and circumstances; a tool should not be assumed to support every ITR-7 filer just because it supports income tax returns generally.
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