Who can use ITR – 7?

​​Form ITR – 7 can be used by persons including companies who are required to furnish return under section 139(4A) or section 139(4B)​ or section 139(4C) or section 139(4D) or section 139(4E)​​​ or section 139(4f)​ (i.e., trusts, political party, institutions, colleges, investment fund, etc.).