ITR-6: Meaning, Due Date, Applicability & Filing Guide for Companies

If you're a company registered under the Companies Act and not claiming exemptions under Section 11, ITR-6 is the form you need to file. From income reporting to tax calculations, this form is key to staying compliant. In this guide, we’ll explore everything about Form ITR-6—its due date, applicability, recent changes, and the step-by-step filing process.

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CBDT Notifies Revised ITR-6 Form for AY 2025–26

The Central Board of Direct Taxes (CBDT) has officially released the updated ITR-6 form for Assessment Year 2025–26 via Notification No. 44/2025 dated May 6, 2025. This revised form incorporates significant changes aligning with the Finance Act, 2024 and aims to improve reporting accuracy for corporate taxpayers.

Key Changes in ITR-6 for AY 2025–26

• Capital Gains Reporting: The Schedule-CG has been updated to separately report capital gains accrued before and after July 23, 2024, in line with amendments introduced by the Finance Act, 2024.
• Buyback Loss Treatment: Capital losses on share buybacks are now allowed if the related dividend income is disclosed under ‘Income from Other Sources’—applicable for buybacks post October 1, 2024.
• New Section Reference – 44BBC: The form now includes a reference to Section 44BBC, relating to presumptive taxation for cruise shipping businesses.
• Schedule BP Update (Rule 10TIA): Profits from the sale of rough diamonds must now be declared as 4% or more of gross receipts by Foreign Companies.
• Enhanced Disclosure in Schedule-24(b): Taxpayers claiming interest deductions on housing loans under Section 24(b) will now be required to furnish additional details.
• Schedule-TDS Revision: A new field has been added to report the applicable TDS section code, ensuring more accurate linkage with Form 26AS and TDS returns.

Below, we have attached the official CBDT notification regarding the new ITR-6 Form,

What is the ITR-6 Form?

ITR-6 is the Income Tax Return form designated for companies, except those claiming exemption under Section 11 of the Income Tax Act. Such companies are required to file their income tax return using Form ITR-6.Note: Companies that claim exemption under Section 11 are those whose income is derived from property held for charitable or religious purposes.

The latest ITR-6 form has been attached here for reference.

Who Should File ITR-6?

All companies registered under the Companies Act, 2013 or the earlier Companies Act, 1956, are required to file their income tax return using Form ITR-6:

• Domestic companies
• Foreign companies
• Firms such as partnerships and limited liability partnerships (LLPs)

Who Cannot File ITR-6?

Companies whose income is derived from property held for charitable or religious purposes—covered under Section 11—are exempt from filing ITR-6.

ITR 6 Due Date

The due date for filing the ITR-6 Form depends on the audit requirements of the company. Below are the timelines as per the Income Tax Act:

1. If Accounts are Subject to Audit (Section 44AB):

Due Date: 31st October of the Assessment Year.

2. If International or Specified Domestic Transactions Exist (Form 3CEB):

Due Date: 30th November of the Assessment Year.

3. If No Audit is Required:

Due Date: 31st July of the Assessment Year.

Mandatory Audit Filing for Companies

• If a company is required to undergo an audit under the Income Tax Act (Section 44AB) or any other applicable law (such as the Companies Act), the following must be ensured:
• Audit Report Submission: The audit report must be submitted electronically by the auditor through the Income Tax e-filing portal.
• Audit Form Requirements: Since companies are audited under the Companies Act, the audit report must be submitted in Form 3CA and Form 3CD.
• Details Required - The ITR-6 form must include:
  • Name and details of the auditor
  • Date of furnishing the audit report
  • Acknowledgement number of the electronically filed report

Click here to learn more about the requirements for Form 3CA and 3CD  

What is the Structure of the ITR-6 Form?

The ITR-6 Form is comprehensive and divided into two main parts along with multiple detailed schedules. Here's a breakdown:

Part A – General and Financial Information

• Part A: General Information
• Part A-BS: Balance Sheet as on 31st March 
• Part A-BS-Ind AS: Balance Sheet as on 31st March or on the date of business combination (Ind AS compliant)
• Part A-Manufacturing Account: Manufacturing account for the financial year
• Part A-Trading Account: Trading account for the financial year
• Part A-P&L: Profit and Loss account for the financial year
• Part A-Manufacturing Account-Ind AS: Manufacturing account (Ind AS compliant)
• Part A-Trading Account Ind-AS: Trading account (Ind AS compliant)
• Part A-P&L Ind-AS: Profit and Loss account (Ind AS compliant)
• Part A-OI: Other Information
• Part A-QD: Quantitative Details
• Part A-OL: Receipts and Payments Account (for companies under liquidation)

Part B – Income and Tax Computation

• Part B-TI: Computation of Total Income
• Part B-TTI: Computation of Tax Liability on Total Income

Schedules in ITR-6 (Total: 46 Schedules)

• Schedule HP: Income from House Property
• Schedule BP: Profits and Gains from Business or Profession
• Schedule DPM: Depreciation on Plant and Machinery
• Schedule DOA: Depreciation on Other Assets
• Schedule DEP: Summary of Depreciation
• Schedule DCG: Deemed Capital Gains on Depreciable Assets
• Schedule ESR: Deduction under Section 35 (Scientific Research)
• Schedule CG: Capital Gains
• Schedule 112A: Sale of equity shares or units with STT under Section 112A
• Schedule 115AD(1)(b)(iii) - Proviso: Sale under Section 112A (for certain non-residents)
• Schedule VDA: Income from transfer of Virtual Digital Assets
• Schedule OS: Income from Other Sources
• Schedule CYLA: Set-off of Current Year’s Losses
• Schedule BFLA: Set-off of Unabsorbed Losses
• Schedule CFL: Losses to be Carried Forward
• Schedule UD: Unabsorbed Depreciation & Section 35(4) Allowances
• Schedule ICDS: Effect of Income Computation and Disclosure Standards
• Schedule 10AA: Deduction under Section 10AA
• Schedule 80G: Donations under Section 80G 
• Schedule 80GGA: Donations for Scientific Research or Rural Development
• Schedule 80GGC: Contributions to Political Parties
• Schedule 80IAC: Deduction for Eligible Start-ups
• Schedule 80LA: IFSC/Offshore Banking Deduction
• Schedule RA: Donations to Research Associations
• Schedule 80IA: Deduction under Section 80IA
• Schedule 80IB: Deduction under Section 80IB
• Schedule 80IC/80IE: Deduction under Sections 80IC or 80IE
• Schedule VIA: Deductions under Chapter VIA
• Schedule SI: Income Chargeable at Special Rates
• Schedule IF: Investment in Unincorporated Entities
• Schedule EI: Exempt Income
• Schedule PTI: Pass-through Income from Trusts/Investment Funds
• Schedule MAT: Minimum Alternate Tax (Section 115JB)
• Schedule MATC: MAT Credit (Section 115JAA)
• Schedule BBS: Tax on Buy-back of Shares
• Schedule TPSA: Secondary Transfer Pricing Adjustments
• Schedule 115TD: Accreted Income under Section 115TD
• Schedule FSI: Foreign Source Income
• Schedule TR: Tax Relief for Foreign Taxes Paid
• Schedule FA: Foreign Assets and Income
• Schedule SH-1: Shareholding of Unlisted Companies
• Schedule SH-2: Shareholding of Startups
• Schedule AL-1: Assets and Liabilities (end of year)
• Schedule AL-2: Assets and Liabilities for Startups
• Schedule GST: GST Turnover/Gross Receipts
• Schedule FD: Foreign Currency Payment/Receipt Breakup

 Tax Payment Details Included in the Form

• Advance Tax & Self-Assessment Tax
• TDS (Tax Deducted at Source)
• TCS (Tax Collected at Source)

Key Changes in ITR-6 Form – AY 2024-25

• Legal Entity Identifier (LEI): Mandatory disclosure of LEI information for companies involved in high-value transactions.
• New Schedule 115TD: Introduced for reporting tax payable on accreted income under Section 115TD.
• Capital Gains Accounts Scheme: Disclosure required if capital gains have been deposited under this scheme.
• Schedule 80GGC (New): Requires reporting of donations made to political parties.
• Schedule 80-IAC (New): Requires details in respect of eligible start-ups claiming deduction.
• Schedule 80LA (New): Requires information about offshore banking units or IFSC entities.
• MSME Dues Disclosure: Mandatory disclosure of amounts payable to Micro and Small Enterprises beyond the prescribed time limit.
• Online Gaming Winnings: Reporting of winnings from online games under the new Section 115BBJ.
• IFSC Dividends: Declaration of dividend income derived from units located in International Financial Services Centres (IFSC).
• Due Date of Return Filing: Companies must specify the applicable due date for filing their return.
• Audit Report Details: Furnishing of the Audit Report Acknowledgement Number and UDIN (Unique Document Identification Number).
• MSME Classification: The Company must disclose if it is recognised as a Micro or Small Enterprise.
• Reason for Tax Audit (Section 44AB): The reason for undergoing a tax audit must be specified.

Key Changes in ITR-6 Form – AY 2020-21

• Schedule 112A: Introduced for reporting long-term capital gains on sale of equity shares or units liable to STT.
• Section 92CE(2A): Details required on tax payable for secondary adjustments to transfer pricing.
• COVID Relief Reporting: Separate field for tax deduction claims on investments/payments/expenditures made between 1st April 2020 and 30th June 2020 (COVID-related relief period).

Key Changes in ITR-6 Form – AY 2019-20

• Startup Recognition: Requirement to disclose recognition status as a start-up by DPIIT (Department for Promotion of Industry and Internal Trade).
• Form-2 Declaration: Disclosure of declarations filed in Form-2 (used by start-ups).
• Donation Details: Bifurcation of donations into cash and non-cash modes.
• GST Reporting: Disclosure of turnover or gross receipts as reported in GST returns.

How to Fill Out the ITR-6 Form

The Income Tax Department recommends the following sequence for completing the ITR-6 Form:

• Part A – Start by filling in General Information, Financial Statements, and Other Relevant Details.
• Schedules – Complete all applicable schedules based on your company’s income, deductions, and disclosures.
• Part B – Enter the computation of total income and tax liability.
• Verification – Finally, complete the verification section and digitally sign the form.

How to File ITR-6 Form?

The applicant can do the online filing of ITR 6 for companies electronically on the e-filing web portal of the Income-tax Department and verify by way of a digital signature only. Here is the brief procedure for an ITR6 online filing:

Step 1: Login 

• Visit the Income Tax Department's e-filing portal
• Enter your valid User ID (PAN) and password to log in. You'll need to do so if you haven't registered yet.

Step 2: Go to 'File Income Tax Return

• Once logged in, locate the section for filing income tax returns. This might be labeled "e-File" or "Income Tax Return" depending on the portal's layout.

Step 3: Select the Assessment Year (AY)

• Choose the relevant assessment year (AY) for filing the ITR. The AY is based on the financial year you're reporting income (previous year + 1). For example, if you file for income earned between April 1, 2023, and March 31, 2024, the AY would be 2024-25.

Step 4: Select Status and ITR Type

• Here, you'll specify your filing status. Since you're filing for a company, it likely won't be "Individual." It could be "Company" or another category, depending on your business structure.
• Then, choose the ITR form type. Select "ITR 6" from the available options.

Step 5: Reason for Filing

Indicate the reason for filing the ITR. This could be "Original Return" if it's the first time you're filing for the AY, or "Revised Return" if you're correcting a previously filed return.

Step 6: Pre-filled Information

• The portal might pre-fill some information based on your previous filings or information received from third parties (like tax deducted at source - TDS). Carefully review this pre-filled data.
• Edit any pre-filled information that's inaccurate or incomplete.

Step 7: Fill ITR 6 Form

The applicant is required to furnish the following details in the income tax return Form-6 (ITR 6):

General & Company Information

• Basic company details (Name, PAN, Incorporation date, etc.)
• Filing and holding status
• Nature and type of company
• Shareholder and ownership details
• Business structure and nature of business

Audit & Financial Information

• Audit details (under Income Tax Act or other laws)
• Auditor information and audit report details (Form 3CA/3CD)
• Balance Sheet details
• Manufacturing and Trading account details
• Profit and Loss statement

Income Details

• Income from Business or Profession
• Income from House Property
• Capital Gains (including scrip-wise details under section 112A)
• Income from Other Sources
• Presumptive income under sections 44AE, 44B, 44BB, etc.
• Exempt Income
• Foreign Income

Depreciation & Adjustments

• Depreciation on assets (Plant, Machinery, etc.)
• Deemed capital gains on the sale of depreciable assets
• Unabsorbed depreciation and other allowances
• Income Computation Disclosure Standards (ICDS) adjustments

Deductions & Reliefs

• Deductions under Chapter VI-A (80G, 80IA, 80IB, 80IC, 80P, etc.)
• Dedications for donations (scientific research, rural development, political parties)
• Dedication for SEZ units, start-ups, and IFSCs
• Tax relief under the Double Taxation Avoidance Agreement (DTAA)

Tax Computation

• Minimum Alternate Tax (MAT) under section 115JB
• Tax credits under section 115JAA
• Tax on distributed profits, share buy-backs, and dividends
• Income chargeable at special rates

Other Disclosures

• Shareholding information (including start-ups)
• Assets and liabilities (for both startups and other companies)
• Pass-through income from investment funds/business trusts
• GST turnover/revenue details
• Foreign currency transaction breakup

Tax Payments & Verification

• Advance Tax, Self-assessment Tax
• Tax Deducted at Source (TDS) and Tax Collected at Source (TCS)
• Verification and declaration of the return

Step 8: E-verification

• Once you've completed filling out the ITR6 form, you'll need to verify it electronically. The portal will provide various e-verification methods like Aadhaar OTP, digital signature certificates, etc.
• Choose a convenient method and follow the on-screen instructions to sign the ITR, making it a valid electronic submission.

Key Notes:

• You are not required to attach any documents with the ITR-6 form—this includes TDS certificates, audit reports, or financial statements. The form is fully self-contained.
• Before submitting the return, make sure to reconcile your tax details with Form 26AS (Tax Credit Statement). This ensures that the taxes deducted, collected, or paid on your behalf match the official records.

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ITR-6 Frequently Asked Questions 

1. What is ITR-6?

ITR-6 is an income tax return form applicable to companies that do not claim exemptions under Section 11 (charitable or religious purposes). It is used to report income, claim deductions, and compute tax liability.

2. Who should file ITR-6?

All domestic and foreign companies registered under the Companies Act, except those claiming exemption under Section 11, must file ITR-6.

3. When is the due date for filing ITR-6?

• 31st October: If the company’s accounts are subject to audit
• 30th November: If the company is required to furnish Form 3CEB (international/domestic transfer pricing)
• 31st July: For companies not subject to audit

4. How do I fill out the ITR-6 form?

You need to follow this sequence:

• Part A – General info & financials
• Schedules – Income, deductions, depreciation, etc.
• Part B – Tax computation
• Verification – With DSC (Digital Signature Certificate)

5. Can I file ITR-6 online?

Yes. ITR-6 must be filed online, and it must be verified using a Digital Signature Certificate (DSC).

6. How do I upload ITR-6 on the income tax portal?

You need to:

• Log in to incometax.gov.in
• Prepare and validate the ITR-6 form using the Java or Excel utility
• Upload it under your company profile using a valid DSC

7. Where can I download the ITR-6 form?

You can download the latest ITR-6 form (in Excel/Java format) from the official Income Tax e-Filing portal.

8. What are the key details required in ITR-6?

• Company’s PAN & registration details
• Balance sheet & profit/loss account
• Income from business/profession
• Deductions under various sections
• Depreciation & capital gains
• Foreign income & assets (if applicable)

9. Can I revise ITR-6 after submitting it?

Yes, you can revise ITR-6 if there’s an error or omission, before the end of the assessment year. You can also revise to opt into the New Tax Regime, provided Forms 10IB/10IC/10ID were submitted on time.

10. Is ITR-6 applicable for LLPs or partnerships?

No. LLPs and partnerships should file ITR-5, not ITR-6. ITR-6 is only for companies.

Other ITR-related articles

• ITR-1 return filing
• ITR-2 return filing
• ITR-3 return filing
• ITR-4 return filing
• ITR-5 return filing
• ITR-7 return filing

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