ITR Form-7 notified for AY 2025-26: The notification amend the Income Tax Rules. Form ITR-7 (For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only) has been replaced with new form in Appendix-II of the existing rules. It is used by entities such as charitable trusts, religious institutions, political parties, research associations, and other institutions that claim exemption under various sections of the Income-tax Act including section 11, 12, 10(23C), and 13A. The amendment update the structure and reporting requirements of this form, in line with evolving compliance standards and digital filing protocols.