This document provides detailed instructions for filling out Income-tax Return Form ITR-7 for the Assessment Year 2020-21, covering the Financial Year 2019-20. It clarifies which individuals and entities are eligible to use this form, including those whose income is exempt under various sections of the Income-tax Act. The instructions also cover the manner of filing the return, including online and offline methods, and details on how to fill out specific schedules and sections of the form. This guide is essential for trusts, institutions, political parties, and other entities required to file ITR-7.