<s>[INST] Who cannot use ITR – 7? [/INST] ​​​​​​​​​​​​​​​Form ITR – 7 cannot be used by a person who is not 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>