Chartered Accountants in India, working with clients across the UK

ITR-7 Return Filing
Income Tax · ITR-7

ITR-7 for trusts,NGOs and institutions.

ITR-7 is the return for charitable and religious trusts, NGOs, institutions, political parties and research bodies that claim tax exemption. It must line up with the trust's audit report, its application of income and its registration. We prepare and file it, often for NGOs supported by UK charities and donors.

Linked to the audit reportFees agreed in writingExemption conditions checked
WhoTrusts, NGOs, institutions
Linked reportTrust audit report
Due date31 October for audited trusts
Key testApplication of income

Who files ITR-7.

Charities

Registered trusts and societies

Charitable and religious trusts and institutions claiming exemption.

Education and health

Universities, schools, hospitals

Institutions claiming exemption as educational or medical bodies.

Research

Research associations

Scientific and other research bodies with approval.

Others

Political parties and similar

Other bodies required to file under the special provisions.

Rules the return must reflect.

  • Application of incomeAt least 85% of income generally applied to charitable purposes in the year.
  • AccumulationUnspent income accumulated for specific purposes, with the required form and time limit.
  • Audit reportFiled before the return. See Trust Audit Services.
  • Registration validityRegistration current, and renewed before expiry. See 12A & 80G Registration.
  • Foreign contributionsFunds from UK donors handled under FCRA. See FCRA Audit.
  • Donations statementDonations reported and certificates issued to donors by 31 May.

Due dates.

FilingDue date
Audit reportOne month before the return due date
ITR-7 for audited trusts31 October
Statement of donations and donor certificates31 May after the year

Why clients trust us with notices.

Every notice read in full

We read the notice, the AIS and your return together before advising.

Replies on time

Deadlines tracked from the day you send us the notice.

Plain-English explanation

What the notice means, what is at stake and what we recommend.

Faceless and online

Most proceedings are handled online, so you never need to travel to India.

Chartered Accountants

Replies and representation by Chartered Accountants.

Fees agreed in writing

A written scope and fee before we start.

ITR-7 filing for NGOs supported from the UK.

We file ITR-7 for Indian trusts and NGOs, including partners of UK charities, foundations and donors across the UK.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

ITR-7 FAQs.

Charitable and religious trusts, NGOs, institutions, political parties, research associations and similar bodies filing under the special provisions.
31 October for trusts whose accounts must be audited, with the audit report filed a month earlier.
A trust generally needs to apply at least 85% of its income to its charitable purposes in the year, or accumulate it properly.
Yes, and it must also meet FCRA rules for the foreign contributions.

Filing for a trust or NGO?

We will prepare ITR-7 alongside the audit and check every exemption condition.

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.