Fact-check notes
Last fact-checked: 2026-05-26
Transition rule: AY 2026-27 covers FY 2025-26 and continues under the Income-tax Act, 1961. The Income-tax Act 2025 Tax Year terminology applies for income earned from 1 April 2026 onward.
This page is written from official portal guidance and the supplied Batch 11 brief. Any future-dated form, rule or portal workflow should be verified in the active utility before filing or advising a client.
What this covers
ITR-7 applies to entities claiming exemption under specified provisions. AY 2026-27 filings remain under the 1961 Act utility, while new Act form references should be separately verified for Tax Year 2026-27 onward.
- Charitable/religious trust filing return.
- Section 8 company claiming exemption.
- Institution with audit report.
- NGO checking application of income.
Who this is for
- Charitable/religious trust filing return.
- Section 8 company claiming exemption.
- Institution with audit report.
- NGO checking application of income.
Documents and data to verify
- Registration certificate.
- Audit report.
- Receipts and application records.
- Donation register.
- FCRA records if applicable.
Common mistakes to avoid
- Missing audit report deadline.
- Not applying required income percentage.
- No donor-wise records.
- Using company ITR instead of ITR-7 where exemption applies.
How to proceed
- Confirm the applicable year, taxpayer type, state, registration status and portal form before acting.
- Reconcile the official portal data with books, bank statements, certificates, invoices and notices.
- Prepare a written computation, filing note, document checklist or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is the page a substitute for professional advice?
No. Use it to prepare. A professional should check the current portal utility, official source and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, opinion or representation.