ITR
Form for trusts and NGOs
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Facts
Trusts, institutions and political parties claiming exemption file ITR-7.
Provisions and law
- Rule 12, Income-tax Rules 1962 (now Rule 164, Income-tax Rules 2026)Prescribes the ITR forms and who must use which form.
- Sec 12AB, Income-tax Act 1961 (now Sec 332, Income-tax Act 2025)Registration of trusts and institutions.
Analysis
A registered trust reports income, application and accumulation in ITR-7. The audit report must be filed before the return. Missing the due date can affect exemption. Keep registration details ready.
Conclusion
- Confirm registration details.
- Complete the trust audit.
- File ITR-7.
- Verify on time.
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