SHARMA & ASSOCIATES

Who Should File:

• This form is for individuals or entities that are required to file a return under sections 139(4A), 139(4B),

 139(4C), and 139(4D) – which typically includes:

• Charitable or religious trusts (Section 8 companies).
• Political parties.
• Other organizations like scientific research organizations, universities, etc., that claim exemptions.

Types of Income:

• Income of charitable or religious trusts, political parties, or other organizations.
• Income exempt under sections like 10(23C) or 11.

Exclusions:

• Regular individuals, businesses, and companies (who file ITR-1, ITR-2, etc.).