ITR-7 Form is specifically designed for firms, companies, local authorities, associations of persons (AOPs), and artificial judicial persons who wish to file their Income Tax Returns. It applies to those claiming exemptions in the following categories:

  • Under Section 139(4A): Charitable or Religious Trusts
  • Under Section 139(4B): Political Parties
  • Under Section 139(4C): Scientific Research Institutions
  • Under Section 139(4D): Universities, Colleges, Institutions, or Khadi and Village Industries