sir

whether return  form -7 can be filed ofline and in which  form itr should be filed of a society registered under societies act ( under trust or aop)

Dear Anirudh,

a) In case ITR-7 is being filed under section 139(4B), it has to be filed electronically using digital signature only. However in other cases, ITR-7 can be filed manual also.

b) If fourth character of your PAN is " T", then it shall be filed as "Trust".  However, If fourth character of your PAN is "A", then is shall be filed as "AOP".

If you have any questions, Pl post the same.

Kind Regards
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