Hey Guys! ITR-7 offline utility is now available for e-filing on income tax portal. Section-194R of Income Tax Act,1961 : https://youtu.be/aE7kYvXd4XE Sectiln-194S of Income Tax Act,1961 : https://youtu.be/Hsv9cVoH298 For more details contact : email id : prernasharma0905@gmail.com