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ITR-7: For Trusts, Non-Profits, or Section 8 Companies
Who Can File?
• Entities under Section 139(4A, 4B, 4C, 4D):
o Trusts, political parties, charitable institutions.
o Section 8 companies, universities, or research institutions.
• PAN, Form 26AS, AIS.
• Trust deed, financial statements.
• Form 10B/10BB (audit report for charitable trusts).
• DSC for e-filing.
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