ITR Filing form for Trust, ITR-7 notified by Income Tax

The Central Board of Direct Taxes (CBDT) has notified Income Tax Return form 7 (ITR-7), required for For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only] (See rule 12 of the Income-tax Rules, 1962.

The Income Tax (I-T) Department has already notified the Income Tax Return (ITR) forms 1, 2, 3, 4 and 5. The department released ITR Form-1 (sahaj) and ITR Form-4 (sugam) on April 29, 2025. After these, ITR Form 3 was released on April 30, 2025. Later on, ITR Form 5 was released on May 2, 2025, and Form 2 on May 3, 2025.

ITR Form 6 and revised FORM ITR-V or Indian Income Tax Return Verification Form and Indian Income Tax Return Acknowledgment Form (FORM ITR-Ack) were notified on 7th May 2025.

These forms are used for filing Income Tax Return (ITR) for the financial year 2024-25.

The due date to file an income tax return for the financial year 2024-25 is 31st July 2025 for non-audit cases and 31st October for audit cases. Make sure you file your ITR before the relevant date.

Persons including Companies who are required to furnish ITR-7

Section 139(4A): Income derived from Property held under Trust wholly / in part for charitable or religious purposes

Section 139(4B): Chief Executive Officer of every Political Party

Section 139(4C): Various entities like Research Association, News Agency, etc. mentioned in Section 10

Section 139(4D): University, College or other Institution referred in Section 35