Office Address

  • 121 King Street, Australia
  • example@gmail.com
  • (00) 2500-123-4567

Pintarest

  • First image For Earendil
  • Second Image For Earendil
  • Third Image For Earendil
  • Fourth Image For Earendil
  • Fifth Image For Earendil
  • Sixth Image For Earendil

Social List

Earendil Business Services | ITR-7 Registration

ITR 7 income tax return filing

Form ITR 7 is the tax return filing form for entities which are covered under the sub-sections 4A,4B,4C,4D,4E,4F of Section 139 of the Income Tax Act, 1961.

Get in touch with us.

Why register with Earendil

  • Our Chartered Accountant will be guiding you through the process. He/she will be your single point of contact for registration assistance and for all other services that we offer.
  • Our motto is “You only do what you do best; to us, leave the rest”. We assure that once we start our relationship, you wouldn’t have to think about the areas which we handle.
  • We ensure that we structure your income for filing to ensure that you save tax.
  • Quick and simple process with tax planning for the next year complimentary.

Under Section 139(4C)

  • research association referred to in clause (21) of section 10.
  • news agency referred to in clause (22B) of section 10.
  • association or institution referred to in clause (23A) of section 10.
  • institution referred to in clause (23B) of section 10.
  • fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (iiiab) or sub-clause (iiiad) or sub-clause (vi) or any hospital or other medical institution referred to in sub-clause (iiiac) or sub-clause (iiiae) or sub-clause (via) of clause (23C) of section 10.
  • Mutual Fund referred to in clause (23D) of section 10.
  • securitisation trust referred to in clause (23DA) of section 10.
  • Investor Protection Fund referred to in clause (23EC) or clause (23ED) of section 10.

Entities eligible to file under ITR 7

Under Section 139(4A)

Every person in receipt of income derived from property held under trust or other legal obligation wholly or partly for charitable or religious purposes or of income being voluntary contributions referred to in section 2(24)(iia) of the Income Tax Act, 1961 shall, if the total income in respect of which he is assessable as a representative assessee (the total income being computed under this Act without giving effect to the provisions of sections 11 and 12) exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars, as may be prescribed, within the time allowed under section 139(1).

Under Section 139(4B)

The chief executive officer (whether such chief executive officer is known as Secretary or by any other designation) of every political party shall, if the total income in respect of which the political party is assessable (the total income for this purpose being computed under this Act without giving effect to the provisions of section 13A) exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and all the provisions of this Act, shall, so far as may be, apply as if it were a return required to be furnished under section 139(1).

Under Section 139(4D)

Every university, college or other institution referred to in clause (ii) and clause (iii) of sub-section (1) of section 35, which is not required to furnish return of income or loss under any other provision of this section, shall furnish the return in respect of its income or loss in every previous year and all the provisions of this Act shall, so far as may be, apply as if it were a return required to be furnished under section 139(1) of the Income Tax Act, 1961.








Under Section 139(4E)

Every business trust, which is not required to furnish return of income or loss under any other provisions of this section, shall furnish the return of its income in respect of its income or loss in every previous year and all the provisions of this Act shall, so far as may be, apply if it were a return required to be furnished under section 139(1) of the Income Tax Act, 1961.

Under Section 139(4F)

Every investment fund referred to in section 115UB, which is not required to furnish return of income or loss under any other provisions of this section, shall furnish the return of income in respect of its income or loss in every previous year and all the provisions of this Act shall, so far as may be, apply as if it were a return required to be furnished under section 139(1) of the Income Tax Act, 1961.