ITR-7 Ready Referencer (AY 2026–27) (Ebook)

Instant download. PDF. Delivered to your email the moment your order is confirmed. A practical working reference on ITR-7 for Assessment Year 2026–27 (September 2026 Edition) — designed for chartered accountants, tax practitioners, trusts, and non-profit organization tax teams. Part of the Taxscan Practical Tax Series.

What's inside

• Statutory Provisions & Exemptions — Detailed legal framework covering Sections 11, 12, 10(23C), and 13 applicable for AY 2026–27.
• Schedule-by-Schedule Mapping — Comprehensive guide to filling every schedule in Form ITR-7 correctly without reporting errors.
• Computation & Tax Calculation Guidance — Practical rules for calculating taxable income, corpus donations, and application of income.
• Step-by-Step E-Filing Walkthrough — Field-by-field portal instructions, validation checks, and common error resolution for online filing.

Detailed Contents & Chapter Structure

Part I: Introduction & Statutory Framework

• Chapter 1: Introduction to ITR-7
• Chapter 2: Return obligation under section 139(4A)
• Chapter 3: Political parties under section 139(4B)
• Chapter 4: Specified persons under section 139(4C)
• Chapter 5: Universities and institutions under section 139(4D)
• Chapter 6: Form-selection decision framework

Part II: Exemptions, Registrations & Compliance

• Chapter 7: Registration under sections 12A and 12AB
• Chapter 8: Section 80G approval and donation reporting
• Chapter 9: Exemption under sections 11 and 12
• Chapter 10: Section 10(23C) institutions
• Chapter 11: Loss of exemption and specified income
• Chapter 12: Audit reports and statutory forms

Part III: Data Room & E-Filing Workflow

• Chapter 13: Creating the ITR-7 data room
• Chapter 14: Books-to-return mapping
• Chapter 15: Pre-filing reconciliations
• Chapter 16: Accessing the e-Filing Portal
• Chapter 17: Starting an ITR-7 return online
• Chapter 18: Offline utility and JSON workflow
• Chapter 19: Pre-filled information

Part IV: Schedules & Reconciliations

• Chapter 20: Part A-GEN - personal and filing information
• Chapter 21: Schedule I - specific accumulation
• Chapter 22: Schedule IA
• Chapter 23: Schedule D - deemed application
• Chapter 24: Schedule DA
• Chapter 25: Schedule J - funds and investments
• Chapter 26: Part A-BS - consolidated balance sheet
• Chapter 27: Schedule R - corpus reconciliation
• Chapter 28: Schedule VC - voluntary contributions
• Chapter 29: Schedule AI - aggregate income
• Chapter 30: Schedule A - application of income
• Chapter 31: Schedules IE-1 to IE-4

Part V: Computation, Tax & Final Statements

• Chapter 32: Schedule HP
• Chapter 33: Schedule CG
• Chapter 34: Schedule VDA
• Chapter 35: Schedule OS
• Chapter 36: Schedules OA and BP
• Chapter 37: Schedule CYLA
• Chapter 38: Schedules PTI and SI
• Chapter 39: Schedule 115TD
• Chapter 40: Schedule 115BBI
• Chapter 41: Schedules FSI, TR and FA
• Chapter 42: Schedule SH, tax payments and verification
• Chapter 43: Part B-TI
• Chapter 44: Part B-TTI

Part VI: Entity-Specific Filing Guidance

• Chapter 45: Public charitable and religious trusts
• Chapter 46: Educational institutions
• Chapter 47: Hospitals and medical institutions
• Chapter 48: General public utility institutions
• Chapter 49: Political parties - detailed filing
• Chapter 50: Electoral trusts - detailed filing
• Chapter 51: Research associations, funds and special institutions

Part VII: Validation, Submission & Post-Filing

• Chapter 52: ITR-7 validation rules
• Chapter 53: Preview and final review
• Chapter 54: Submission and verification
• Chapter 55: Revised, defective and notice-response returns
• Chapter 56: Post-filing compliance

Part VIII: Practical Case Studies

• Chapter 57: Comprehensive charitable trust case study
• Chapter 58: Educational trust case study
• Chapter 59: Hospital society case study
• Chapter 60: General public utility case study
• Chapter 61: Political party and electoral trust cases
• Chapter 62: Error-based practical cases

Complete ITR-7 Schedule Atlas

Prepared as a working reference. It is not a substitute for transaction-specific professional opinion.

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Editorial note

Summaries are necessarily abbreviated. Readers should refer to the official CBDT notifications and statutory provisions before relying on any position for professional advice or in proceedings. This reference is a professional guide and does not constitute formal tax or legal advice.

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