ITR-7 Ready Referencer (AY 2026–27) (Ebook)

Instant download. PDF. Delivered to your email the moment your order is confirmed. A practical working reference on ITR-7 for Assessment Year 2026–27 (September 2026 Edition) — designed for chartered accountants, tax practitioners, trusts, and non-profit organization tax teams. Part of the Taxscan Practical Tax Series. What's inside Statutory Provisions & Exemptions — Detailed legal framework covering Sections 11, 12, 10(23C), and 13 applicable for AY 2026–27. Schedule-by-Schedule Mapping — Comprehensive guide to filling every schedule in Form ITR-7 correctly without reporting errors. Computation & Tax Calculation Guidance — Practical rules for calculating taxable income, corpus donations, and application of income. Step-by-Step E-Filing Walkthrough — Field-by-field portal instructions, validation checks, and common error resolution for online filing. Detailed Contents & Chapter Structure Part I: Introduction & Statutory Framework Chapter 1: Introduction to ITR-7 Chapter 2: Return obligation under section 139(4A) Chapter 3: Political parties under section 139(4B) Chapter 4: Specified persons under section 139(4C) Chapter 5: Universities and institutions under section 139(4D) Chapter 6: Form-selection decision framework Part II: Exemptions, Registrations & Compliance Chapter 7: Registration under sections 12A and 12AB Chapter 8: Section 80G approval and donation reporting Chapter 9: Exemption under sections 11 and 12 Chapter 10: Section 10(23C) institutions Chapter 11: Loss of exemption and specified income Chapter 12: Audit reports and statutory forms Part III: Data Room & E-Filing Workflow Chapter 13: Creating the ITR-7 data room Chapter 14: Books-to-return mapping Chapter 15: Pre-filing reconciliations Chapter 16: Accessing the e-Filing Portal Chapter 17: Starting an ITR-7 return online Chapter 18: Offline utility and JSON workflow Chapter 19: Pre-filled information Part IV: Schedules & Reconciliations Chapter 20: Part A-GEN - personal and filing information Chapter 21: Schedule I - specific accumulation Chapter 22: Schedule IA Chapter 23: Schedule D - deemed application Chapter 24: Schedule DA Chapter 25: Schedule J - funds and investments Chapter 26: Part A-BS - consolidated balance sheet Chapter 27: Schedule R - corpus reconciliation Chapter 28: Schedule VC - voluntary contributions Chapter 29: Schedule AI - aggregate income Chapter 30: Schedule A - application of income Chapter 31: Schedules IE-1 to IE-4 Part V: Computation, Tax & Final Statements Chapter 32: Schedule HP Chapter 33: Schedule CG Chapter 34: Schedule VDA Chapter 35: Schedule OS Chapter 36: Schedules OA and BP Chapter 37: Schedule CYLA Chapter 38: Schedules PTI and SI Chapter 39: Schedule 115TD Chapter 40: Schedule 115BBI Chapter 41: Schedules FSI, TR and FA Chapter 42: Schedule SH, tax payments and verification Chapter 43: Part B-TI Chapter 44: Part B-TTI Part VI: Entity-Specific Filing Guidance Chapter 45: Public charitable and religious trusts Chapter 46: Educational institutions Chapter 47: Hospitals and medical institutions Chapter 48: General public utility institutions Chapter 49: Political parties - detailed filing Chapter 50: Electoral trusts - detailed filing Chapter 51: Research associations, funds and special institutions Part VII: Validation, Submission & Post-Filing Chapter 52: ITR-7 validation rules Chapter 53: Preview and final review Chapter 54: Submission and verification Chapter 55: Revised, defective and notice-response returns Chapter 56: Post-filing compliance Part VIII: Practical Case Studies Chapter 57: Comprehensive charitable trust case study Chapter 58: Educational trust case study Chapter 59: Hospital society case study Chapter 60: General public utility case study Chapter 61: Political party and electoral trust cases Chapter 62: Error-based practical cases Complete ITR-7 Schedule Atlas Part / Schedule Primary Purpose Part A-GEN Identification, registrations, filing status, governance and audit Schedule I Specific accumulation Schedule IA Earlier accumulated income taxed Schedule D Deemed application Schedule DA Earlier deemed application taxed Schedule J Funds, corpus, loans and investments Part A-BS Consolidated balance sheet Schedule R Corpus reconciliation Schedule PP Political party Schedule ET Electoral trust Schedule VC Voluntary contributions Schedule AI Aggregate income Schedule A Application of income IE-1 to IE-4 Income and expenditure statements HP House property CG Capital gains VDA Virtual digital assets OS Other sources OA/BP Business information and computation CYLA Current-year loss adjustment PTI Pass-through income SI Special-rate income 115TD Accreted income 115BBI Specified income FSI/TR Foreign income and relief FA Foreign assets SH Unlisted-company shareholding Part B-TI Total-income computation Part B-TTI Tax-liability computation Tax payments Advance tax, self-assessment tax, TDS and TCS Verification Competent person and filing declaration Prepared as a working reference. 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