Income Tax Department releases ITR-7 Excel utility for AY 2026-27 | Who can use it?

The Income Tax Department has made available the Excel-based offline utility for ITR-7 for the Assessment Year (AY) 2026-27, enabling eligible entities to begin preparing their income tax returns ahead of the applicable filing deadlines. With the latest release, more categories of taxpayers can now use the offline filing option available through the Income Tax e-Filing portal.

The utility allows users to download the Excel file, fill in return details offline, validate the information, generate a JSON file and upload it to the e-Filing portal for submission. The department announced the availability of the utility through its official social media channels.

ITR-7 is meant for entities required to file returns under Sections 139(4A), 139(4B), 139(4C) and 139(4D) of the Income-tax Act. The form is primarily intended for charitable and religious trusts, political parties, research institutions, universities, colleges and certain educational institutions covered under these provisions. It may also be used, where applicable, by companies, firms, associations of persons (AOPs), local authorities and artificial juridical persons that fall within the prescribed categories. Salaried individuals are not eligible to file returns using ITR-7.

The Income Tax Department has clarified that, from AY 2022-23 onwards, ITR-7 is not applicable to entities whose income is fully exempt under Section 10 of the Income-tax Act and which are not otherwise required to furnish a return under Section 139.

The offline utility enables taxpayers to prepare their returns without requiring a continuous internet connection. Once all schedules have been completed and validated in the Excel utility, users can generate a JSON file, which can then be uploaded to the Income Tax e-Filing portal to complete the return filing process electronically.

The rollout of the ITR-7 utility follows the recent release of the Excel utility for ITR-5. With this update, the department has now enabled utilities or online filing facilities for most major return forms, including ITR-1, ITR-2, ITR-3, ITR-4, ITR-5 and ITR-7, allowing taxpayers across different categories to begin filing their returns for AY 2026-27.

The due date for filing ITR-7 varies depending on the nature of the assessee. Entities not subject to audit are generally required to file their returns by August 31, 2026. Those whose accounts are required to be audited have until October 31, 2026, while organisations required to furnish transfer pricing reports can submit their returns by November 30, 2026. Eligible institutions and organisations are expected to complete their filings within the timelines prescribed under the Income-tax Act.