JSON Scheme for Form ITR-7

Form ITR-7 is the income tax return for charitable trusts, religious trusts, political parties, scientific research associations, universities and other exempt institutions filing under Section 139(4A) to 139(4D). The Central Board of Direct Taxes has moved ITR-7 to a JSON-based offline utility — the taxpayer downloads the utility from incometax.gov.in, imports pre-filled data, completes the schedules, generates the JSON, uploads it to the e-filing portal and verifies the return using DSC or EVC within thirty days.

Mayank Wadhera

Published: 21 May 2022

Updated: 16 May 2026

3 min read

ITR-7 is the income-tax return form for persons required to furnish a return under Sections 139(4A), 139(4B), 139(4C) and 139(4D) — primarily charitable and religious trusts, political parties, scientific research institutions, news agencies and universities. The CBDT has progressively shifted ITR-7 to JSON-based offline utility and pre-filled data, retiring the older Excel and Java utilities. For AY 2027-28, every eligible entity must work with the JSON schema and the e-filing portal's JSON validator. This article unpacks the workflow.

Who must file ITR-7

Charitable and religious trusts under Section 12AB filing returns under Section 139(4A)
Political parties filing under Section 139(4B)
Scientific research associations, universities, colleges, hospitals, news agencies — Section 139(4C)
Educational institutions covered by Section 10(23C) — Section 139(4D)
Trusts, business trusts and investment funds approved under specific sub-clauses

What is the JSON scheme

The JSON scheme is the CBDT-published data structure that defines the fields, validations and relationships within ITR-7. The CBDT releases the scheme each year along with an offline utility that produces a valid JSON output. The taxpayer or their professional fills the utility, generates the JSON, and uploads it to the e-filing portal — replacing the older XML format.

Key features of the JSON-based filing

Pre-filled data — basic information, TDS, AIS and bank details auto-flow into the utility from the portal
Strict validations — schema-level checks prevent submission of incomplete or inconsistent data
Faster processing — JSON returns process at the CPC about 30-40% faster than legacy XML
Easier integration — accounting and CSR software can directly produce a portal-compatible JSON
Digital signature or EVC — return must be verified within 30 days of uploading

Step-by-step filing workflow

Download the latest ITR-7 JSON offline utility for AY 2027-28 from incometax.gov.in
Import the pre-fill JSON downloaded from the e-filing portal
Fill in income heads — voluntary contributions, anonymous donations, income from property, business income
Fill schedules — application of income, accumulation under Section 11(2), depreciation, donations received, donations made
Validate, calculate tax, and generate the final JSON
Upload the JSON on the portal and verify using DSC or EVC

Common errors to avoid

Mismatch between Section 12AB Form 10AC URN and the URN entered in ITR-7
Form 10B / 10BB audit not filed before ITR-7 — both must be filed in the correct sequence
Donations reported in ITR-7 but not in Form 10BD — leads to mismatch and notice
Application of income claimed without supporting payment evidence
Voluntary contributions and corpus donations classified incorrectly

Linked filings

Form 10B — audit report for trusts with receipts above ₹5 crore — due 30 September 2027
Form 10BB — audit report for educational and medical institutions under 10(23C) — due 30 September 2027
Form 9A — option to apply income in subsequent years — due before filing ITR-7
Form 10 — accumulation of income under Section 11(2) — due before filing ITR-7
Form 10BD — statement of donations received — due 31 May 2027

Conclusion

The JSON scheme has digitised and disciplined the filing of ITR-7. For AY 2027-28, trusts and exempt institutions should download the latest utility early, complete linked Form 10BD and audit filings on time, and integrate accounting data with the JSON workflow. A clean, validated JSON cuts processing time, accelerates refunds and keeps the trust's Section 12AB registration in good standing year after year.

Frequently Asked Questions

Who is required to file ITR-7?

ITR-7 is filed by charitable and religious trusts, political parties, scientific research associations, news agencies, universities, colleges, hospitals and other institutions claiming exemption under various clauses — required to file under Sections 139(4A) to 139(4D) of the Income Tax Act.

What is the due date for filing ITR-7?

ITR-7 is due by 31 October 2027 for entities required to get accounts audited under the Income-tax Act, and by 30 November 2027 where transfer-pricing applies. The audit report in Form 10B or 10BB must be filed at least one month before, i.e. by 30 September 2027.

How do I generate a valid JSON for ITR-7?

Download the latest CBDT-released ITR-7 offline utility for AY 2027-28 from incometax.gov.in. Import the pre-fill JSON, complete all income heads and schedules, validate to clear all errors, and click Generate JSON. The resulting file can be uploaded directly to the e-filing portal.

Is digital signature mandatory for ITR-7?

Digital signature is mandatory for trusts subject to audit, political parties and entities required to file Form 10BD. Other taxpayers can verify ITR-7 using Electronic Verification Code (EVC) generated through Aadhaar OTP, net banking or bank-account-based authentication within 30 days of uploading.