What is the ITR-6 Form?

Every company operating in India must file its income tax return each year, and ITR-6 is the specific form prescribed for most corporate taxpayers. It captures the company’s financials, taxes, deductions, and compliance details. Understanding its structure and filing process is crucial for timely and accurate submissions.

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Corporate Income Tax

Understanding ITR-6

Before filing, companies must know what the ITR-6 form includes, which entities are covered, and what exemptions apply. This section helps you understand its purpose and key features.

Definition and Purpose of ITR-6

The ITR-6 form is used by companies registered under the Companies Act that are not claiming exemptions under Section 11. It records income from business, profession, capital gains, and other sources. The purpose of ITR-6 is to ensure that companies declare their total income and pay tax accordingly for the relevant financial year.

Entities Claiming Exemptions under Section 11

Organizations whose income is derived from property held for charitable or religious purposes and who claim exemptions under Section 11 of the Income Tax Act are not required to file ITR-6. Instead, they use ITR-7 for such cases.

Key Features of ITR-6 Form

ITR-6 includes detailed schedules for income, deductions, depreciation, capital gains , and tax payments. It also requires companies to provide details of GST turnover, depreciation on assets, related-party transactions, and audit information.

Applicability of ITR-6

ITR-6 applies primarily to companies other than those claiming exemptions. Let’s explore which entities are required to file and which are not.

Companies Required to File ITR-6

Domestic private limited and public limited companies.
Companies registered under the Companies Act 2013 (or earlier Acts).
Firms engaged in manufacturing, trading, or service activities that generate taxable income.
Start-ups and MSMEs structured as registered companies also fall under this category.

Cases Where ITR-6 Filing is Not Needed

Charitable or religious organizations claiming exemptions under Section 11.
Political parties, research institutions, and specific entities that are required to file ITR-7.
LLPs, partnerships, and sole proprietorships (they use other ITR forms like ITR-5 or ITR-3).

Structure of ITR-6 Form

The structure of ITR-6 is comprehensive, divided into multiple parts and schedules. Each section focuses on a specific financial aspect of the company.

Part A – Basic Details

Part A captures the company’s general information—name, address, PAN, registration number, business type, and audit details. It also includes a profit and loss statement and a balance sheet summary.

Part B – Schedules (1–46)

This section consists of multiple schedules covering:

Computation of total income and tax liability.
Depreciation, capital gains, and deductions under Chapter VI-A.
MAT (Minimum Alternate Tax) details and MAT credit utilization.
Schedule BP ( business income ), Schedule CFL (carry-forward losses), and Schedule UD (unabsorbed depreciation).

Annexures and Attachments

ITR-6 does not allow physical attachments. All supporting documents such as audit reports or balance sheets must be uploaded electronically or retained for verification.

Filing ITR-6 Form

Filing ITR-6 online is mandatory for all companies. The process involves accurate data entry, audit validation, and digital verification.

Step-by-Step Filing Process

Log in to the Income Tax e-Filing portal using company credentials.
Download the ITR-6 utility (Java/Excel or online version).
Enter company details, financial statements , tax deductions, and schedules.
Validate and generate the JSON file.
Upload and e-verify the return using a Digital Signature Certificate (DSC).

E-filing Audit Reports

Companies subject to tax audits under Section 44AB must submit audit reports in Form 3CA/3CB and Form 3CD electronically before the ITR-6 due date. The auditor uploads the report on the portal, and the company accepts it through its e-Filing account.

Tips to Avoid Common Mistakes

Cross-check turnover and profit figures with audited statements.
Ensure correct PAN, TAN, and GST details are entered.
Verify deductions under Chapter VI-A properly.
Confirm that all applicable schedules are filled before submission.

Key Changes in ITR-6 for AY 2025-26

Every year, the Income Tax Department updates the form to align with new laws and reporting standards. For AY 2025-26, some structural and reporting changes have been introduced.

Updates to Form Structure

The new ITR-6 format introduces enhanced disclosure for foreign income, CSR expenditure, and transfer pricing adjustments. A few redundant schedules have been simplified for better readability.

Changes in Reporting Requirements

Companies must now provide detailed break-ups for deductions, write-offs, and unabsorbed losses. Schedule G (GST turnover reconciliation) and Schedule E (expenditure details) have been refined for improved accuracy.

Digital Filing Enhancements

The e-Filing portal now supports prefilled data, real-time validation, and auto-calculation for tax liability. These enhancements minimize manual effort and reduce the risk of error.

Due Dates and Verification

Meeting the ITR-6 due date is critical for maintaining compliance. Delays can attract penalties and restrict loss carry-forward benefits.

Due Date for Filing ITR-6

For Assessment Year 2025-26, the due date for ITR-6 filing for companies that require audits is 31 October 2025. For companies not requiring audits, the due date is 31 July 2025 (unless extended by the Central Board of Direct Taxes).

How to Fill the Verification Document

After submitting the form, the company’s authorized signatory (director, managing director, or authorized accountant) must digitally verify the return using a registered DSC. This acts as legal authentication of the filing.

Penalties for Late Filing

Filing after the due date may result in:

A penalty of up to ₹5,000 under Section 234F.
Interest under Section 234A/B/C for delayed payments.
Loss of ability to carry forward certain losses.

Conclusion

The ITR-6 form is the backbone of corporate income tax compliance in India. Understanding its sections, schedules, and due dates enables companies to file accurately and on time. With new digital tools, filing has become faster, easier, and more transparent.

For Assessment Year 2025-26, businesses should review the latest ITR-6 updates, prepare audit reports in advance, and complete filing before the due date to avoid penalties and maintain a clean compliance record.

Fazeel Zaidi

Chartered Accountant

MRN No.: 469741

City: Prayagraj

I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.

Frequently Asked Questions

What is ITR-6 form and who should file it?

ITR-6 is meant for companies registered under the Companies Act that are not claiming exemptions under Section 11.
What is the due date for filing ITR-6?

The ITR-6 due date for audited companies is 31 October 2025 and for non-audited companies is 31 July 2025, unless extended.
What are the key sections in the ITR-6 form?

ITR-6 includes Part A (Basic Details), Part B (Schedules 1–46), and verification details. It covers income computation, deductions, and tax liability.
Can a company file ITR-6 without annexures?

Yes, ITR-6 must be filed electronically without physical annexures. All supporting documents must be uploaded digitally or kept ready for verification.
Is ITR-6 mandatory for all companies?

Yes, except for those claiming Section 11 exemptions or filing ITR-7. Every other company must file ITR-6 to declare income and pay taxes.

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