ITR-7 is a tax return form used by entities that are required to furnish a return under Sections 139(4A), 139(4B), 139(4C), or 139(4D) of the Income Tax Act. This includes charitable or religious trusts, political parties, and institutions claiming exemption under specific sections. ITR-7 is designed for detailed reporting of income, deductions, and compliance with relevant tax laws for entities not covered by other forms. It requires comprehensive disclosure of financial details and activities. E-filing ITR-7 is available on the official tax portal, facilitating accurate submission and ensuring adherence to regulatory requirements for exempt organizations and institutions.