Gratuity Fund Audit & ITR
This query is : Resolved
24 July 2025
When Audit of Group Gratuity Fund is compulsory.
In case we want to file ITR for Group Gratuity Fund , what form should we use for Assessment Year 2025-26.
What is the due date for filing return for the Assessment Year 2025-26.
In case we want to file ITR for Group Gratuity Fund , what form should we use for Assessment Year 2025-26.
What is the due date for filing return for the Assessment Year 2025-26.
12 August 2025
1. When is audit of Group Gratuity Fund compulsory?
As per Income Tax Act (Section 44AB), audit is mandatory if:
Total receipts of the fund exceed ₹1 crore in the previous year, OR
Total payments exceed ₹1 crore in the previous year.
Also, if the fund is required to get its accounts audited under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 or any other applicable labor laws, then audit is mandatory.
2. Which ITR form to file for Group Gratuity Fund for AY 2025-26?
For Trusts and funds, including Group Gratuity Fund, the applicable ITR form is:
ITR-7
This form is used by trusts, charitable institutions, and other funds to report income and claim exemptions under various sections, including section 36(1)(v), 80G, etc.
3. Due date for filing ITR for AY 2025-26 (FY 2024-25)?
The due date is generally:
31st October 2025 if audit is applicable (Section 44AB audit).
31st July 2025 if audit is not applicable.
As per Income Tax Act (Section 44AB), audit is mandatory if:
Total receipts of the fund exceed ₹1 crore in the previous year, OR
Total payments exceed ₹1 crore in the previous year.
Also, if the fund is required to get its accounts audited under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 or any other applicable labor laws, then audit is mandatory.
2. Which ITR form to file for Group Gratuity Fund for AY 2025-26?
For Trusts and funds, including Group Gratuity Fund, the applicable ITR form is:
ITR-7
This form is used by trusts, charitable institutions, and other funds to report income and claim exemptions under various sections, including section 36(1)(v), 80G, etc.
3. Due date for filing ITR for AY 2025-26 (FY 2024-25)?
The due date is generally:
31st October 2025 if audit is applicable (Section 44AB audit).
31st July 2025 if audit is not applicable.
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