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)