ITR 6 Filing

ITR-6 filing is a crucial annual compliance requirement for corporate entities in India. The Income Tax Return form is specifically designed for companies other than those claiming exemption under section 11 (Income from property held for charitable or religious purposes). Filing ITR6 accurately and on time is essential to ensure compliance with the Income Tax Act 1961 and avoid penalties and legal complications. To simplify the ITR6 filing process and assist businesses in meeting their tax obligations efficiently, IndiaFilings provides a wide range of services tailored to suit the specific requirements of corporate entities.

Who Can File ITR-6 Form?

ITR-6 is suitable for companies that do not seek exemption under section 11 (Income from property held for charitable or religious purposes).

Who Are Not Eligible to File ITR 6 Form?

Taxpayers who are not required to file the ITR 6 Form include:

  • Individuals
  • Hindu Undivided Family (HUF)
  • Firms
  • Associations of Persons (AOP)
  • Bodies of Individuals (BOI)
  • Local Authorities
  • Artificial Judicial Persons
  • Companies that seek exemption under section 11 of Income Tax Act.

What Are the Eligibility Criteria for Filing ITR 6 Form?

Companies registered under the Companies Act or any other applicable law can file the ITR-6 Form, even if they do not claim exemption under section 11.

E-filing audit reports

When the taxpayer is subject to an audit under section 44AB, and a qualified accountant has audited their accounts, it is mandatory to furnish electronic details of the audit report, including information about the auditor and the date on which it was submitted to the tax department.

Structure of ITR 6 Form

ITR 6 is divided into Part A and Part B ( along with the sub-sections) with multiple schedules that include information relevant to the income and tax of the taxpayer. Let us have a detailed look at this.

Part A (and its subsections)

General information: This Sub-section should be filed with the basic details of the entity such as the Name, PAN number, address, CIN, Incorporation date, etc.

Trading Account: This sub-section requires the details that are relevant to the income and the expenditure of the company.

Balance sheet: This subsection should consist of the details of the balance sheet of the company such as the liabilities, current liabilities, share capital, and more.

Manufacturing account: This Sub-section required the figures of manufacturing the accounts relating to the inventory such as opening stock, closing stock, and cost of the goods that are produced.

Profit and Loss Account: This subsection should be filed with the details of the company's profit or the loss that is incurred during the relevant financial year.

Part B (and its subsections)

Part B-TI: Computation of Total Income

Part B-TTI: Computation of Tax liability of the Total Income.

Schedules Purpose
Bank account details
Schedule –HP For computing incomes under the head Income from House Property
Schedule –BP For computing incomes under the head “profit and gains from business and profession
Schedule –DPM For calculating depreciation on plant & machinery
Schedule –DOA For a summary of depreciation on all assets
Schedule –DCG For calculating the deemed capital gain on sale of depreciable assets
Schedule –ESR Deductions u/s 35, i.e. expenditure on scientific research
Schedule –CG For calculating income under the head “Capital gains”
Schedule –OS For calculating income from other sources
Schedule –CYLA Calculating the income after setting off the current year's loss
Schedule –BFLA Calculation of income after setting off the unabsorbed loss of the previous year
Schedule –CFL Statement of loss for carrying forward to a further year
Schedule –UD Statements of unabsorbed depreciation and allowance
Schedule –ICDS Income computation disclosure standards on profit
Schedule –10AA Deductions u/s 10AA
Schedule –80G Details of deduction u/s 80G relating to donations
Schedule –80 GGA Statement of donations for scientific research and rural development
Schedule –VIA Statement of deductions from total income under chapter VI-A
Schedule –SI Details of income chargeable at special tax rates
Schedule –PTI Details relating to passing through income from business trust or investment fund
Schedule –EI Statement of exempted incomes
Schedule –MAT Details of tax payable u/s 115JB (Minimum Alternate Tax)
Schedule –DDT statement of tax paid on dividend, i.e. “dividend distribution tax”
Schedule –BBS Details of tax distributed income on buyback of shares
Schedule –ESI Statement of foreign incomes and tax relief thereto
Schedule –IT Details on advance-tax paid and self-assessment tax
Schedule –TDS Details of TDS on incomes other than salaries
Schedule –TCS Statement of TCS (Tax collected at source)
Schedule –FSI Statement of income accruing outside India
Schedule –TR Details of tax relief claimed for foreign tax paid
Schedule –FA Complete details of foreign assets and foreign income
Schedule –SH1 Details of shareholding of an unlisted company
Schedule –SH2 Details of shareholding of start-ups
Schedule –AL1 Statement of assets and liabilities at the end of the year
Schedule –GST Statement of turnover reported for GST
Schedule –FD Details of payment/receipt made in foreign currency

ITR 6 Due Date

  • When accounts are subject to audit under the Income-Tax Act: October 31st of the assessment year.
  • When reporting in Form No. 3CEB is required: November 30th of the assessment year.
  • In all other cases (where accounts do not require auditing): July 31st of the assessment year.

How to file ITR 6 Form?

When filling out the ITR-6 Form, it is recommended to follow the sequence provided by the Income Tax Department for a systematic and error-free Form 6 income tax filing process:

  • Part A
  • Schedules
  • Part B
  • Verification

Following this sequence ensures that you provide the information organizationally, making it easier to complete your income tax return accurately and efficiently.

No Documents Required

No annexure or documents, including TDS certificates, must be attached to the ITR-6 return form during filing. Taxpayers are advised to reconcile the taxes deducted, collected, or paid on their behalf by comparing them with their Tax Credit Statement Form 26AS.

How IndiaFilings Can in Filing ITR6?

IndiaFilings is a reputable online platform known for its tax and compliance services expertise. When it comes to ITR6 filing, IndiaFilings offers a range of services to assist corporate entities:

  • Expert Guidance: IndiaFilings provides expert guidance and support throughout the ITR6 filing process, ensuring you accurately report your financial information and claim all eligible deductions.
  • Easy Online Filing: We offer a user-friendly online portal that simplifies the ITR-6 filing process. You can securely upload your financial data and documents, making the process convenient and paperless.
  • Compliance Assurance: IndiaFilings ensures that your ITR-6 is filed in compliance with the latest tax regulations, minimizing the risk of errors and penalties.
  • Timely Filing: Timely filing of Form 6 income tax filing is essential to avoid penalties. IndiaFilings helps you meet deadlines and file your returns on time, ensuring you stay on the right side of the law.
  • Personalized Support: IndiaFilings provides personalized support from tax experts who can address your queries and concerns, making the Form 6 income tax filing filing process smoother.

Contact our experts now and experience the convenience of seamless tax compliance.

ITR-6 Return Filing FAQ's

What is ITR-6 Form?

ITR-6 is an Income Tax Return form specifically designed for companies that are not claiming exemption under section 11 of the Income Tax Act.

Who is required to file ITR-6?

Companies, including foreign companies with operations in India, that do not qualify for exemption under section 11 must file ITR-6.

What is the ITR 6 due date?

The ITR 6 due date varies depending on certain factors:
  • If the company's accounts are audited under the Income-Tax Act, the due date is October 31st.
  • If the company is required to furnish a report in Form No. 3CEB, the due date is November 30th.
  • In all other cases where accounts do not require auditing, the due date is July 31st.

Is it mandatory to file ITR-6 electronically?

Yes, it is mandatory to file ITR-6 electronically. Paper filing is not allowed for companies.

What are the consequences of not filing ITR-6 on time?

Late filing can lead to penalties and interest charges on the outstanding tax liability.

Can I file a revised ITR-6?

Yes, you can file a revised ITR-6 within the specified time limit to correct any errors or omissions.

What are the documents required to file ITR-6?

To file ITR-6, you need documents such as financial statements, balance sheet, profit and loss statement, and Tax Credit Statement (Form 26AS).

How is the tax calculated for companies using ITR-6?

Tax is calculated based on the applicable tax rates and the company's taxable income, as per the provisions of the Income Tax Act.

Can foreign companies operating in India file ITR-6?

Yes, foreign companies conducting business activities in India can file ITR-6 if they do not qualify for exemption under section 11.

Are there any exemptions available under ITR-6?

Companies that claim exemption under section 11 (Income derived from property held for charitable or religious purposes) are not eligible to file ITR-6.

Can I claim deductions while filing ITR-6?

Yes, you can claim deductions and exemptions allowed under the Income Tax Act, which can help reduce your taxable income.

What is the penalty for incorrect information in ITR-6?

Providing incorrect information in ITR-6 can result in penalties and prosecution under the Income Tax Act. It's essential to provide accurate details.

How do I pay the tax liability calculated in ITR-6?

You can pay your tax liability online through the Income Tax Department's website using various payment modes like net banking, debit/credit cards, etc.

Is it possible to file ITR-6 after dissolution or closure of the company?

Yes, ITR-6 should be filed before the closure or dissolution of the company, even if it's for the last financial year of its existence.

Can an individual file ITR-6 if they have a company?

No, individuals with companies should file their personal income tax returns separately using the relevant ITR forms for individuals, such as ITR-1 or ITR-2.

How can I get assistance with filing ITR-6?

You can seek assistance from qualified tax professionals or utilize online tax filing platforms that offer guidance and support throughout the ITR-6 filing process, ensuring accurate and compliant submissions.

Is it necessary to preserve the documents after filing ITR-6?

Yes, it is crucial to retain all relevant documents for a minimum of 6 years from the end of the relevant assessment year, as these may be required for future references or audits.

Can ITR-6 be filed after the due date with interest and penalties?

Yes, you can file ITR-6 after the due date, but you may be liable to pay interest and penalties as applicable.

Can companies claim losses in ITR-6?

Yes, companies can carry forward and set off losses as per the provisions of the Income Tax Act, which can help reduce their tax liability in subsequent years.

What is the procedure for rectification of errors in ITR-6?

If you identify errors or omissions in your filed ITR-6, you can rectify them by filing a revised return within the specified time limit.

How does the Form 6 income tax filing process work?

Filing Form 6 income tax involves a few key steps. First, confirm your company is eligible (registered under the Companies Act). Then, gather your financial statements and tax documents. The online form captures company information, financial details, and income for the year. After filling it out, verify everything is accurate before submitting it electronically.

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