ITR-7 form updated for AY 2025-26: comprehensive new reporting, disclosures and schedules for exempt entities. The CBDT, under the Income-tax (Eighteenth Amendment) Rules, 2025, has substituted FORM ITR-7 in Appendix II to the Income-tax Rules, 1962 for assessment year 2025-26, the rules being deemed effective from 1 April 2025. The revised ITR-7 prescribes comprehensive identification, registration, corpus, investment, audit, governance and beneficial ownership disclosures, detailed schedules for accumulated and applied income, voluntary contributions (including anonymous donations), capital gains including virtual digital assets, foreign assets, tax computation and reporting of taxes paid and reliefs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ITR-7 form updated for AY 2025-26: comprehensive new reporting, disclosures and schedules for exempt entities.
The CBDT, under the Income-tax (Eighteenth Amendment) Rules, 2025, has substituted FORM ITR-7 in Appendix II to the Income-tax Rules, 1962 for assessment year 2025-26, the rules being deemed effective from 1 April 2025. The revised ITR-7 prescribes comprehensive identification, registration, corpus, investment, audit, governance and beneficial ownership disclosures, detailed schedules for accumulated and applied income, voluntary contributions (including anonymous donations), capital gains including virtual digital assets, foreign assets, tax computation and reporting of taxes paid and reliefs.
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