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<h1>Form ITR-7 Excludes Individuals Not Filing Under Sections 139(4A), 139(4B), 139(4C), 139(4D) of Income Tax Act.</h1> Form ITR-7 is not applicable to individuals or entities that are not obligated to file a return under sections 139(4A), 139(4B), 139(4C), or 139(4D) of the Income Tax Act. This includes trusts, political parties, certain institutions, and colleges.