ITR-7 is required to be filed by entities that are required to furnish returns under the following sections of the Income Tax Act: Section 139(4A) – Charitable or religious trusts Section 139(4B) – Political parties Section 139(4C) – Scientific research institutions, news agencies, etc. Section 139(4D) – Universities, colleges, and institutions not required to furnish income or loss under any other provision

31st October of the assessment year if audit is applicable 31st July if audit is not applicable (Note: Dates may vary based on government extensions)

PAN of the trust/organization Registration certificate under Section 12A/12AB/80G Audited financial statements (Balance Sheet, Income & Expenditure, Receipts & Payments) Audit report in Form 10B (if applicable) Donation details and 80G receipts Details of activities carried out (narrative and financial) Bank statements

Yes. If the total income before claiming exemption exceeds the basic exemption limit, audit under Form 10B is mandatory.

No. ITR-7 must be filed online using a Digital Signature Certificate (DSC) or EVC (Electronic Verification Code).

Form 10B is the tax audit report for entities registered under Section 12A/12AB. It must be filed before the ITR-7 and is mandatory if total income (before exemption) exceeds ₹2.5 lakh.

Yes. Registration under Section 12A/12AB allows exemption of income, while Section 80G enables donors to claim deduction for their donations. Both must be separately applied for and approved.