Filing for those who answer
to a mission, not a margin.
ITR-7 is built for trusts, NGOs, political parties and Section 8 companies claiming exemption — entities where one wrong disclosure can cost the exemption itself. SSA TAX files it exactly as the CBDT's AY 2025-26 notification requires, donor-wise schedules included.
/- Only + Govt Fees
The Basics
What is ITR-7?
ITR-7 is the Income Tax Return form for entities required to file under Sections 139(4A), 139(4B), 139(4C), and 139(4D) — those claiming exemption rather than companies earning ordinary business profit.
Charitable & Religious Trusts
Includes NGOs registered under Section 12A/12AB running schools, hospitals, or relief missions on property held for charitable purpose.
Political Parties
Parties with income above the non-taxable limit, filing to retain exemption benefits under Section 13A.
Institutions & Research Bodies
Scientific research associations, news agencies, universities, colleges and hospitals claiming exemption under Section 10(23C).
New Rules for AY 2025-26
CBDT tightened ITR-7 compliance this cycle, focused on transparency after Budget 2024. These are the changes that actually affect how your return gets filed this year.
What changed in the form
- Split capital gains reporting — Schedule CG now separates gains before and after 23rd July 2024, reflecting LTCG moving from 10% to 12.5% and STCG from 15% to 20%.
- Donor-wise disclosure — voluntary contributions must now list donor name, address, and amount under Schedule VC.
- Share buyback reporting — new columns for buyback-related losses where proceeds are taxed as "Other Sources" income, effective 1 Oct 2024.
- Aadhaar mandatory — Enrolment ID no longer accepted; a valid Aadhaar number is required.
- Schedule AL threshold raised — asset/liability reporting limit increased from ₹50 lakh to ₹1 crore.
Compliance you can't skip
- Audit threshold: Gross receipts above ₹2 crore (or lower limits for some trusts) require audit under Section 12A/10(23C).
- Audit report timing: Must be filed at least one month before the ITR due date.
- Exemption support: Every exemption claim (Sec 10, 11, 13A) needs documentary backing — unsupported claims risk prosecution under Section 277.
- Late filing: Fee under Section 234F up to ₹10,000, plus interest under 234A/B/C, plus possible forfeiture of exemption for the year.
Documents You'll Need
PAN of the entity
Trust, NGO or institution PAN card
Registration certificate
12A/12AB, 80G, or Section 8 incorporation
Audited financials
Income & Expenditure account, Balance Sheet
Audit report
Form 10B/10BB, where applicable
Donor-wise contribution list
Name, address and amount for each donor
Bank statements
Of the trust or institution for the year
TDS certificates
Form 16A, 26AS and AIS
Trust deed / MOA
Founding document of the entity
What Gets Reported in ITR-7
| Income / Disclosure Type | Covered |
|---|---|
| Income from property held for charitable purpose | Yes |
| Voluntary contributions / donations (donor-wise) | Yes |
| Capital gains (pre & post 23 July 2024 split) | Yes |
| Income from business incidental to objects | Yes |
| Application & accumulation of income | Yes |
| Anonymous donations (Section 115BBC) | Yes |
| Political party contributions (Section 13A) | Yes |
| Foreign contributions (FCRA-linked) | Yes |
Which ITR Form Is Actually Yours?
Filing the wrong form triggers a defective-return notice under Section 139(9). Here's where ITR-7 sits among the rest.
| ITR Form | Applicable To |
|---|---|
| ITR-1 | Salaried individuals, income up to ₹50 lakh, simple sources |
| ITR-2 | Individuals/HUFs with capital gains or multiple properties, no business income |
| ITR-3 | Individuals/HUFs with business or professional income |
| ITR-4 | Presumptive income taxpayers — small business or professionals |
| ITR-5 | Partnership firms, LLPs, AOPs, BOIs |
| ITR-6 | Companies not claiming Section 11 exemption |
| ITR-7 | Trusts, NGOs, political parties & institutions claiming exemption — 139(4A)/(4B)/(4C)/(4D) |
What Makes SSA TAX Different from Other Companies?
Why NGOs, trusts, and charitable institutions choose SSA TAX over generic tax filing portals.
CA-Verified, Not Software-Generated
Most filing portals generate ITR-7 returns automatically using templates. Every return at SSA TAX is personally reviewed and verified by a qualified Chartered Accountant to ensure accurate donor disclosures, exemption claims, and complete compliance.
NGO & Trust Compliance Specialists
We don't provide generic tax filing services. Our team specializes in compliance for NGOs, trusts, charitable institutions, and Section 8 companies, with deep expertise in tax exemptions and regulatory requirements.
Transparent & Affordable Pricing
No hidden fees. No surprise add-ons. The price we quote is the price you pay—every time.
Exemption Protection Promise
We ensure your valuable 12A/12AB and 80G registrations remain protected by filing your returns correctly and completing all mandatory schedules and disclosures.
Lifetime Free Consultation
Our support doesn't end after filing. You can reach out anytime for tax-related guidance, compliance queries, or filing assistance—without any additional charges.
Fast, Forbes-Recognized Service
While many firms take weeks to complete the process, SSA TAX typically completes documentation and filing within 24–48 hours. We are proudly recognized as a Forbes Modern India Game Changer 2024.
Plans for ITR-6 Filing
Standard
Includes audit report coordination, donor-wise disclosure & 12A sync.
Choose StandardPremium
For institutions with capital gains, FCRA income, or foreign contributions.
Choose PremiumAnnual Retainer
Monthly compliance ROC/FCRA filing, TDS, GST & ITR support, all year.
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