CBDT notifies PDF format of ITR-7 for AY 2025-26

CBDT notifies PDF format of ITR-7 for AY 2025-26

CBDT has notified PDF format of ITR-7 for AY 2025-26 applicable for persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D)

Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Notification No. 46/2025

New Delhi, the 9th May, 2025

G.S.R. 303(E). – In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: –

1. (1) These rules may be called the Income-tax (Eighteenth Amendment) Rules, 2025.

(2) They shall be deemed to have come into force on the 1st day of April, 2025.

2. In the Income-tax Rules, 1962, in Appendix – II, for FORM ITR-7, the following FORM shall be substituted, namely: –

ITR-7
Indian Income Tax Return
[For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only]
(See rule 12 of the Income-tax Rules, 1962)

Download Pdf Format of ITR- Click Here >>

[F. No. 370142/18/2025-TPL]

SURBENDU THAKUR, Under Secy,
Tax Policy and Legislation

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification GSR 294(E), dated the 07th May, 2025.

Explanatory Memorandum: It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules.

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