<s>[INST] Who can use ITR – 7? [/INST] ​​​​​​​​​​​Form I​TR – 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) ​ (i.e., trusts, political party, institutions, colleges). </s>