Amendment to Income-tax Rules Regarding Form ITR-7 · G.S.R. 231(E)

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026

G.S.R. 231(E).— In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: -

1. (1) These rules may be called the Income-tax ( SEVENTH Amendment) Rules, 2026. (2) They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for Assessment Year 2026-27.

2. In the Income-tax Rules, 1962, in Appendix - II, for FORM ITR-7, the following FORM shall be substituted, namely: –––

“ FORM ITR-7 INDIAN INCOME TAX RETURN [For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only] (See rule 12 of the Income-tax Rules, 1962) Assessment Year 2026-27

Part A-GEN PERSONAL INFORMATION

(A1) Name (as mentioned in deed of creation/ establishing/ incorporation/ formation) (A2) PAN

Addresses to be provided for communication purposes: Primary Address: (A4a) Flat/Door/Block No (A5a) Name of Premises/Building/Village (A6a) Road/Street/Post Office (A7a) Area/Locality (A8a) Town/City/District (A9a) State (A10a) Pin code/Zip code

Secondary Address: (A4b) Flat/Door/Block No (A5b) Name of Premises/Building/Village (A6b) Road/Street/Post Office (A7b) Area/Locality (A8b) Town/City/District (A9b) State (A10b) Pin code/Zip code

(A3) Date of formation/incorporation (DD/MM/YYYY) / / (A11) Status (see instructions)  (A12) Sub Status (see instructions) 

Details to be provided for communication purposes: (A13) Office Phone Number with STD code/Primary Mobile No. of the taxpayer (A14) Secondary Mobile No. (A15) Primary Email ID of the taxpayer (A16) Secondary Email ID (A17) (i) Return furnished under section  139(4A)  139(4B)  139(4C)  139(4D) (ii) Please specify the section under which the exemption is claimed (dropdown to be provided)

48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details: Details of the projects/institutions run by you

(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if required to be registered) (Where regular registration/approval has been granted, details of provisional registration/ approval are not required)

(A20) Details of registration/provisional registration or approval under any law other than Income-tax Act (including the registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN portal of Niti Aayog and registration with SEBI)

FILING STATUS (A21) (ai) Return filed u/s (Tick)  139(1)-On or before due date,  139(4)-After due date,  139(5)-Revised Return,  92CD-Modified return,  119(2)(b)- After Condonation of delay . (aii) Or filed in response to notice u/s  139(9),  142(1),  148,  153C (b) If revised/ defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) __ // (c) If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter unique number/ Document Identification Number (DIN) and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement (unique number) __ // (d) Residential status? (Tick)  Resident  Non-resident (e) Whether any income included in total income for which claim under section 90/90A/91 has been made?  Yes  No [applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR] (f) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, please furnish following information - (1) Name of the representative assessee (2) Email-ID of the representative assessee (3) Contact number of the representative assessee (g) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information

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(A22) Whether you have held unlisted equity shares at any time during the previous year? (Tick)   Yes  No If yes, please furnish following information in respect of equity shares

OTHER DETAILS (A23) i Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement of any other object of general public utility then- a i Whether there is any activity in the nature of trade, commerce or business referred to in proviso to section 2(15)?  Yes  No ii If yes, then percentage of receipt from such activity vis-à-vis total receipts % b i Whether there is any activity of rendering any service in relation to any trade, commerce or business for any consideration as referred to in proviso to section 2(15)?  Yes  No ii If yes, then percentage of receipt from such activity vis-à-vis total receipts % ii If ‘a’ or ‘b’ is YES, the aggregate annual receipts from such activities in respect of that institution

(A24) i Is there any change in the objects/activities during the Year on the basis of which approval/registration/provisional registration was granted?  Yes  No ii If yes, please furnish following information:- A date of such change (DD/MM/YYYY) //________ B Whether an application for fresh registration/provisional registration has been made in the prescribed form and manner within the stipulated period of thirty days as per Clause (ab) of sub-section (1) of section 12A / Sub-clause (v) of Clause (ac) of sub-section (1) of section 12A  Yes  No C Whether fresh registration/provisional registration has been granted under section 12AB  Yes  No D date of such fresh registration/provisional registration (DD/MM/YYYY) //________ (A25) Is this your first return?  Yes  No (A26) Whether provisions of twenty second proviso to Section 10(23C) or Section 13(10) are applicable?  Yes  No