New Delhi: The Income Tax Department has released the Excel utility for ITR-7 for Assessment Year (AY) 2026-27, enabling eligible organisations to prepare their income tax returns offline before uploading them to the Income Tax e-Filing portal.
The latest release expands the list of return filing utilities already made available for the current filing season, allowing eligible taxpayers to complete their compliance well before the prescribed deadlines.
The announcement was made through the department’s official account on X.
Who can file ITR-7?
The ITR-7 return form is meant for specific categories of taxpayers and is not applicable to salaried individuals.
It is designed for persons, including companies, that are required to furnish returns under Sections 139(4A), 139(4B), 139(4C) and 139(4D) of the Income-tax Act.
Entities that typically file ITR-7 include:
- Charitable and religious trusts
- Political parties
- Universities and colleges
- Scientific research institutions
- Educational institutions covered under the relevant provisions
- Eligible firms, companies, associations of persons (AOPs), local authorities and artificial juridical persons
The Income Tax Department has clarified that, from AY 2022-23 onwards, entities enjoying unconditional exemption under Section 10 and not otherwise required to file returns under Section 139 are no longer eligible to use ITR-7.
Offline Excel utility simplifies return preparation
The offline Excel utility allows eligible organisations to prepare their returns without requiring an active internet connection during data entry.
Users can download the utility from the Income Tax e-Filing portal, enter financial and tax-related information across the relevant schedules, validate the data and generate a JSON file.
The generated JSON file can then be uploaded to the e-Filing portal to complete the return submission process electronically.
The offline mode is particularly beneficial for organisations managing large volumes of financial information, as it allows users to prepare, review and validate their returns before final submission.
More ITR utilities now available
The release of the ITR-7 Excel utility follows the recent launch of the ITR-5 offline utility.
With this update, most commonly used income tax return forms—including ITR-1, ITR-2, ITR-3, ITR-4, ITR-5 and ITR-7—are now available either through online filing, offline Excel utilities or both, enabling taxpayers across different categories to begin filing their returns.
The phased rollout of filing utilities is intended to facilitate timely compliance during the income tax filing season.
Important filing deadlines
The deadline for filing ITR-7 varies depending on the category of the taxpayer.
Entities not required to undergo a statutory audit must file their returns by August 31, 2026.
Taxpayers whose accounts are subject to audit have until October 31, 2026, while entities required to furnish transfer pricing reports can submit their returns up to November 30, 2026.
Eligible organisations have been advised to prepare and file their returns well before the applicable due dates to avoid last-minute technical issues and ensure timely compliance.