This section is applicable to

every university, college or other institution referred to in clause (ii) and clause (iii) of section 35(1),

Even, If these are not covered under Section 139 (1) to file ITR, then also they have to file ITR under  Section 139(4D)]

All the provisions of the Income-tax Act, 1961 shall apply to such Returns as if it were a Return under section 139(1).

(Prescribed form is ITR 7)

  1. Income Tax
  2. Return of Income
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Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 7 years. He provides courses for Mathematics and Science from Class 6 to 12. You can learn personally from here https://www.teachoo.com/premium/maths-and-science-classes/.
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