Form ITR-7

The ITR-7 income tax form is to be filed by individuals or companies that are required to submit their returns under the following sections:
Section 139(4A) - Under this section, returns can be filed by those individuals who receive income from any property that is held for the purpose of charity or religion in the form of a trust or legal obligation
Section 139(4B) - Under this section, returns are to be filed by political parties provided their total income earned is above the non-taxable limit
Section 139(4C) - Under this section

Returns are to filed by the following entities:

Any institution or association mentioned under Section 10(23A)
Any association involved with scientific research
Any institution mentioned in Section 10(23B)
Any news agency
Any fund, medical institution or educational institution
Section 139(4D) - Under this section, returns are to be filed by entities such as colleges, universities or any other such institution wherein income returns or loss are not required to be provided in accordance with other provisions outlined in this section
Section 139(4E) - Under this section, returns are to be filed by Business trust
Section 139(4F) - Under this section, returns are to be filed by Investment fund