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ITR-7 FILING


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

1.    Income from charitable /religious trust- Section 139(4A)
2.    Income from a political party – Section 139 4B)
3.    Income from scientific research institutions – Section 139 (4C)
4.    Income from university or colleges or institutions or khadi and village industries – Section 139 (4D)

Who are not eligible to file return?
Assessee who is not claiming exemption under Section 139 (4A), Section 139 (4B), Section 139 (4C) or Section 139 (4D).

FAQs on ITR 7 Filing

///,ITR-7 Form can be used by Companies, Firms, Local authority, Association of Person (AOP) and Artificial Judiciary Person that are claiming exemption as one the following : Charitable /Religious trust under Section 139 (4A) Political party under Section 139 (4B)

It is mandatory for an individual, HUF, firm, LLP (if their accounts are required to be audited under the provisions of Section 44AB), political parties and companies to file the ITR using the DSC (Class 2).

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