Taxpayers can fill their ITR 7 forms by providing the returns via various methods such as in a bar-coded form, as a physical paper, or via the electronic mode with a digital signature or submission of return verification through Return Form ITR-V:

1. Section 139 (4A) Charitable /Religious Trust
2. Section 139 (4B) Political Party
3. Section 139 (4C) Scientific research institutions
4. Section 139 (4D) University or Colleges

ITR-7 must be filed by Companies, Firms, Local authority, Association of Person (AOP) and Artificial Judiciary Person that are claiming exemption in any of the following category :

1.  Section 139 (4A)Having income from charitable /religious trust
2. Section 139 (4B) Having income from a political party
3. Section 139 (4C) Having income from scientific research institutions
4. Section 139 (4D) Having income from university or colleges or institutions.

Taxpayers who are not claiming exemption under Section 139 (4A), Section 139 (4B), Section 139 (4C) or Section 139 (4D) are not liable to file ITR-7 Form for Income Tax Return.

ITR-7 form is to be used when the tax assesse is a Trust, filing as a Company, Firm, Local authority, Association of Person (AOP) or Artificial Judiciary Person and is claiming exemption under Section 139 (4A), Section 139 (4B), Section 139 (4C)or Section 139 (4D).

The last day for filing Income tax returns for FY 2020-21 is 31st December 2021 for most of the individual taxpayers. Last date for income tax return filing for taxpayers whose accounts needs to be audited is 15th February 2022.