ITR-7 is for entities filing under Sections 139(4A), 139(4B), 139(4C), or 139(4D), such as charitable trusts, political parties, and research institutions. Specialized form for compliance of trusts and exempt entities.

Applicable for specific categories as per income sources and taxpayer type.

• Meets statutory requirements.
  

• Allows deductions and exemptions based on eligibility.
  

• Supports financial credibility for transactions.