ITR -7 is for persons including companies required to furnish return under Section 139(4A) or 139 (4B) or 139 (4C) or 139 (4D).
ITR 7 ELIGIBILITY:
£ ITR-7 is filed by Companies having income from
F Property held for charitable or religious purpose as per Section 139(4A),
F Political Party as per Section 139(4B)
F Scientific research institutions, news agency etc., as per section 139(4C),
F Universities, Colleges, Institutions, village industries as per Section 139(4D),
F Property in name of Trusts,
F Government or Non-Government educational institutions,
F Medical Institutions,
F Charitable Trusts or institutions claiming exemption u/s 11.