The department confirmed the rollout in a post on X, urging taxpayers to take note. “Kind Attention Taxpayers! The Excel Utility for ITR-7 for Assessment Year 2026-27 is now available on the Income Tax e-Filing portal,” it said.
Kind Attention Taxpayers!
The Excel Utility for ITR-7 for Assessment Year 2026–27 is now available on the Income Tax e-Filing portal.
Visit: https://t.co/uv6KQUbXGv pic.twitter.com/GqkCHi6tYZ
— Income Tax India (@IncomeTaxIndia) July 10, 2026
As the return-filing window widens, the tax authority has been releasing utilities in phases, and ITR-7 is the latest form to get an offline option. It applies to Assessment Year 2026-27, which covers income earned in Financial Year 2025-26.
Once downloaded, the utility lets users key in the required details offline, run validation checks, and generate a JSON file that is then uploaded to the e-Filing portal to complete the submission.
Not everyone can use this form, though. ITR-7 is meant for specific categories of entities rather than individual salaried taxpayers, and covers those required to file under Sections 139(4A), 139(4B), 139(4C) and 139(4D) of the Income-tax Act.
This bracket takes in charitable and religious trusts, political parties, scientific research bodies, universities, colleges and select other educational institutions bound by these provisions to submit returns.
According to Tax portal ClearTax, firms, associations of persons, local authorities and artificial juridical persons falling under these sections can also use the form where it applies to them.
The department has separately clarified that, starting Assessment Year 2022-23, entities whose income is fully exempt under Section 10 and who are not obligated to file under Section 139 fall outside the scope of ITR-7.
On the process itself, the utility must first be downloaded from the e-Filing portal, after which details are entered and validated offline before the resulting JSON file is uploaded to finish the return. This offline route tends to suit institutions that would rather finalise their filings separately before pushing them online.
Deadlines for the wider filing season remain unchanged. Individual taxpayers must file by 31 July 2026, non-audit business cases have until 31 August 2026, and businesses whose books need an audit have been given until 31 October 2026.
Entities that must submit transfer pricing reports for international or specified domestic transactions have a longer runway, with their deadline set at 30 November 2026.
Also read: Income tax return filing: PhonePe, JioFinance roll out ITR services starting at ₹24
