Income Tax Return: CBDT Notifies ITR Form 7 for AY 2025-26 [Read Notification]

The Central Board of Direct Taxes ( CBDT ) has notified the ITR ( Income Tax Return )  Form 7 for the Assessment Year (AY) 2025-26 vide notification no. No. 46/2025 dated 9th May 2025.

The Income-tax (Eighteenth Amendment) Rules, 2025 will come into effect from April 1, 2025. The form 7 shall be filed by specific entities such as trusts, political parties, and certain institutions, in accordance with the Income-tax Act, 1961.

Also read: [BREAKING] Income Tax Return: CBDT notifies Revised ITR Forms 1 and 4

ITR-7 Form may be furnished by individuals including companies who are liable to provide returns under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D). ITR-7 may be furnished electronically to the Income‐tax Department on the e‐ filing web portal of Income‐ tax Department ( www.incometax.gov.in ) and e-verified in one of the following ways-

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1. Digitally signing the verification part, or
2. Authenticating by way of electronic verification code (EVC), or
3. Aadhaar OTP
4. By sending duly signed paper Form ITR‐V – Income Tax Return Verification Form by speed post only to CPC at the following address- Centralized Processing Centre, Income Tax Department, Bengaluru- 560500, Karnataka”.

Also read: Income Tax Returns: CBDT notifies ITR Form 6 for AY 2025-26, Know Complete Changes Here

Form ITR‐V‐Income Tax Return Verification Form must be reached within 30 days from the e‐filing of the return. Acknowledgment of the receipt of ITR‐V at Centralized Processing Centre would be sent by e‐mail ID registered with the e‐Filing account.

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But political parties shall mandatorily provide the return in the format specified at (i) above. Where an assessee is mandated to file a report of audit under sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via), 12A(1)(b), 92E shall be mandated to file such report electronically one month before the date of furnishing the return of income under Section 139(1).

Also read: Income Tax Return: CBDT notifies ITR Form V for AY 2025-26

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