All 12A registered entities including Section 8 company have to file ITR 7 for FY 24-25 by 10th December 2025 to avoid penal provisions. If 9A or 10 compliances are also applicable, please file 9A or 10 first and then ITR 7 to be eligible for deemed application or accumulation.
10th December 2025 is also the due date for filing ITR 5 for FY 24-25 by AOP/BOI not registered under Section 12A. Also, a Section 8 company not registered under 12A has to adhere to this deadline and file ITR 6.
CS Sharad Bhargava