What is the ITR-6 Form?
ITR-6 is the form for filing of Income Tax Returns for companies not claiming exemption under Section 11, as in the prescribed ITR Form Online in India. The charitable or religious trust entities should be filing ITR-7.
In India, misdoing with respect to filing returns or any delinquency can drag the person into much more serious consequences in terms of timely finance and bureaucratic measures. Therefore, the ITR-6 Form is the Income Tax Return form made compulsory for corporate bodies that are not exempt under Section 11 of the Income Tax Act. It is worth knowing the ITR 6 Instructions, eligibility, advantages, documents required, tax issues, and process, whether for domestic companies, foreign companies, or OPCs. The entire process is easy with Services plus.
The ineligible entities in the above have to file other ITR Forms such as ITR-1, ITR-2, ITR-3, ITR-4, and ITR-5 according to their type of income and structure.
As far as the instructions of ITR-6 go, these emphasize the manner in which one has to file income from business, capital gains, and other sources for computing the tax liability of the company.
Major highlights in respect of the AY 2025-26 include:
These are documents that must be obtained prior to filing:
First, open the official Income Tax e-filing portal. Register under or log in using your company PAN.
Under the e-file menu, choose the ITR-6 Form, download the Java or Excel utility, or click on "Prepare and submit online" to fill it directly.
Enter the basic company details, including the PAN, registration address, type of company (domestic/foreign), and whether or not an audit applies.
Fill in all financial particulars: assets and liabilities, turnover, profit & loss and inventory data correctly.
In Part B Total tax liability plus surcharges and interest needs to be calculated. Complete the verification with details of the authorized signatory.
Prepare XML and upload it to the portal. Use a valid DSC to verify the return since it is compulsory for companies.
If audit is applicable under Section 44AB, then the audit report has to be uploaded in 3CA/3CB with Form 3CD before the due date.
Late filing could bring installments under section 234F and interest under 234A/B/C. Timely filing is crucial for loss carry forward as well.
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What is the ITR 6 Form?
ITR 6 Form is an income tax return form designed for companies, except those that claim exemption under Section 11.
Which companies claim an exemption under Section 11?
Companies having income from property held for charitable or religious purposes can claim an exemption under Section 11.
What is the sequence for filing the ITR 6 Form?
ITR 6 should be filed in the following sequence: Part A, Schedules, Part B, and Verification.
How should I file the ITR 6 Form?
ITR 6 Form must be electronically furnished using Digital Signatures with the Income Tax Department.
What is the due date for filing the ITR-6 Form?
The due date for filing the ITR-6 Form depends on various factors: • Accounts audited under the Income-Tax Act - 31st October of the assessment year • A report in Form No. 3CEB is to be furnished – on 30th November of the assessment year • Other cases where accounts need not be audited - 31st July of the assessment year
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