Notification/Circular No.: 46/2025
Document Date: May 9, 2025
Applicable Act/Rule: Income-tax Act, 1961; Income-tax Rules, 1962
Applicable Section/Rule: Appendix II (Form ITR-7)
Effective Date: April 1, 2025 (AY 2025–26)
ITR-7 is the Income Tax Return form used by entities like trusts, political parties, charitable institutions, and universities claiming exemption under Sections 139(4A) to 139(4D). It is filed by those not earning income for personal or business purposes.
The said Form ITR-7 has been substituted with effect from April 1, 2025 with new form attached in Appendix II of the Income-tax Rules, 1962.
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