ITR-7 Form can be used by Companies, Companies, Local Authority, Association of Person (AOP) and Artificial Judiciary as one of the following:
ITR 7 Form can be filed with the Income-tax Department in any of the following ways, -
In Step 2, however, a political party shall compulsorily furnish the return in the manner mentioned at (i) above.
From assessment year 2013-14 onwards in case an assessee who is required to furnish a report of audit under section 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via), 10A, 10AA, 12A(1)(b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA, 80LA, 92E, 115JB or 115VW he shall file the report electronically on or before the date of filing the return of income.
Income tax return filing for a taxpayer with less than Rs.10 lakhs taxable income.
Income tax return filing more than Rs.10 lakhs for a taxpayer with taxable income.
Income tax return filing for a taxpayer with a taxable income of more than Rs.25 lakhs.