ITR-6 Form for Companies: Applicability, Meaning & Filing Guide for FY 2025-26 (AY 2026-27)
The Income Tax Department prescribes different Income Tax Return (ITR) forms for different categories of taxpayers based on their income sources and legal structure. Each assessee must file the correct return form to ensure accurate reporting and compliance under the Income-tax Act, 1961.
ITR-6 is the prescribed return form for companies that are required to file income tax returns under corporate taxation provisions. However, companies engaged in charitable or religious activities and eligible for exemption under Section 11 of the Income-tax Act, 1961 are not required to file ITR-6 and must follow separate return filing rules.
Table of content
What is ITR-6 Form for Companies and Who is Required to File It Under the Income-tax Act
Entities Covered Under Section 11 Exemption for Charitable and Religious Purposes
Who is Required to File ITR-6 Form for Companies Under the Income-tax Act
Who is Required to File ITR-6 Form for Companies and Business Entities Under the Income-tax Act
Detailed Structure of ITR-6 Form: Parts, Financial Statements, and Schedule Breakdown for Companies
Key Changes in ITR-6 Form for FY 2025-26 (AY 2026-27) Under the Income-tax Act, 1961
ITR-6 Filing Due Date for FY 2025-26 (AY 2026-27): Complete Compliance Timeline for Companies
Legal Responsibility for Incorrect Information in ITR-6 Filing
What is ITR-6 Form for Companies and Who is Required to File It Under the Income-tax Act
ITR-6 is an Income Tax Return form prescribed for companies that are required to file their income tax return under the Income-tax Act, 1961 (as amended). It is used by companies to report their income, expenses, deductions, and tax liability for a financial year.
This form applies to all companies except those claiming exemption under Section 11 of the Income-tax Act, 1961, which covers entities engaged in charitable or religious activities. Such entities follow separate compliance provisions and are not required to file ITR-6.All other companies are required to file their return of income using ITR-6 for the relevant assessment year in accordance with applicable tax provisions.
Entities Covered Under Section 11 Exemption for Charitable and Religious Purposes
Section 11 of the Income-tax Act, 1961 (as amended) applies to entities whose income is derived from property or funds held for charitable or religious purposes.
Such entities are typically engaged in activities including:
Charity and social welfare programs
Religious institutions and trusts
Public welfare activities such as education, healthcare, or relief services
Income of these organisations is exempt from tax if it is applied towards approved charitable or religious purposes and if all conditions prescribed under the Act are satisfied.
Since these entities operate under a separate exemption framework, they are not required to file ITR-6 and must file returns using the applicable alternative ITR forms prescribed under the Income-tax Act.
Who is Required to File ITR-6 Form for Companies Under the Income-tax Act
All companies registered under the Companies Act, 2013 or the Companies Act, 1956 are required to file their income tax return using ITR-6, unless they qualify for exemption under specific provisions of the Income-tax Act, 1961 (as amended).
ITR-6 is applicable to companies engaged in business, trade, or commercial activities and is used for reporting total income, deductions, and tax liability for the financial year.
However, companies whose income is derived from property held for charitable or religious purposes under Section 11 are not required to file ITR-6, as they fall under a separate tax exemption framework.
E-Filing of Audit Reports for Companies Filing ITR-6
Where a company is required to undergo an audit under Section 44AB of the Income-tax Act, 1961 or under any other applicable law, the audit report must be prepared and submitted electronically as part of the income tax return filing process.
Details to be Furnished Electronically:
Audit report details
Auditor information
Date of submission of audit report to the Income Tax Department
Statutory Audit Requirements for Companies
Since companies are also required to comply with audit provisions under the Companies Act, the statutory auditor must prepare and furnish audit reports in the prescribed formats, including:
Form 3CA
Applicable where accounts are already audited under other laws.
Form 3CD
A detailed audit statement containing prescribed financial and tax particulars.
Importance of Audit Reports in ITR-6 Filing
Audit reports play a crucial role in the ITR-6 filing process as they:
Ensure accurate financial disclosure
Support tax computation and deductions
Help maintain compliance with statutory requirements
Reduce the risk of discrepancies during assessment
Who is Required to File ITR-6 Form for Companies and Business Entities Under the Income-tax Act
ITR-6 is the prescribed income tax return form for companies and certain business entities that are required to report their income under the Income-tax Act, 1961 (as amended). It is applicable to entities engaged in business, trade, or professional activities and is used for detailed reporting of income, expenses, deductions, and tax liability for a financial year.
Categories of Taxpayers Required to File ITR-6
The following categories of taxpayers are generally required to file ITR-6:
1. Domestic Companies Operating in India
Domestic companies are entities that are incorporated in India and carry out business operations within the country. These companies are governed by Indian tax laws and are required to file their income tax return using ITR-6.
They must report:
Business income earned in India
Operating expenses and eligible deductions
Tax liability under applicable provisions
2. Foreign Companies Having Income in India
Foreign companies are entities incorporated outside India but earning income from Indian sources such as business activities, investments, or assets located in India.
Where such companies have taxable income in India, they are required to file ITR-6 in compliance with Indian tax regulations.
3. Partnership Firms and LLPs (Where Applicable)
Certain partnership entities, including Limited Liability Partnerships (LLPs), may be required to file ITR-6 depending on their tax classification and nature of income.
This generally applies where entities are engaged in business activities and are not covered under specific exemption provisions.
They must ensure reporting of:
Business or professional income
Partner or designated member details
Applicable deductions and tax liabilities
4. Companies Earning Income from Business or Professional Activities
Any company earning income from business or professional activities is required to file ITR-6.
This includes companies engaged in:
Trading and manufacturing
Service-based operations
Consultancy and professional services
Such companies must use ITR-6 to ensure accurate reporting of income and compliance with tax filing requirements.
Detailed Structure of ITR-6 Form: Parts, Financial Statements, and Schedule Breakdown for Companies
The ITR-6 form is a comprehensive income tax return structure designed for companies to report detailed financial, operational, and tax-related information. It is prepared in accordance with the Income-tax Act, 1961 (as amended) and ensures complete disclosure of income, deductions, and tax computation.
Main Structure of ITR-6 Form for Companies
The ITR-6 form is broadly divided into two main parts along with multiple supporting schedules:
Part A: Basic Information and Financial Statements
This section captures general company details and financial statements required for tax computation.
It includes:
Part A – General Information: Basic company identification and registration details
Part A-BS: Balance Sheet as on 31st March
Part A-BS (Ind AS): Balance sheet under Ind AS or on date of business combination
Part A – Manufacturing Account: Manufacturing details for the financial year
Part A – Trading Account: Trading activity details
Part A – Profit & Loss Account: Financial performance statement
Part A-OI: Other financial information
Part A-QD: Quantitative business details
Part A-OL: Receipt and payment account (for liquidation cases)
Part B: Income Computation and Tax Liability
This section is used for computing total income and tax liability of the company. It also includes multiple statutory schedules required under the Income-tax Act.
Detailed Schedule Breakdown in ITR-6 Form
The ITR-6 form contains 46+ schedules covering income, deductions, exemptions, and compliance reporting.
1. Income Computation Schedules
Schedule HP: Income from House Property
Schedule BP: Business or Profession Income
Schedule CG: Capital Gains
Schedule OS: Income from Other Sources
Schedule SI: Income taxable at special rates
2. Depreciation and Asset Schedules
Schedule DPM: Depreciation on plant & machinery
Schedule DOA: Depreciation on other assets
Schedule DEP: Summary of depreciation
Schedule DCG: Deemed capital gains on depreciable assets
3. Deduction and Exemption Schedules
Schedule VIA: Chapter VI-A deductions
Schedule 10AA: SEZ deduction
Schedule 80G / 80GGA / 80GGC: Donations
Schedule 80IA / 80IB / 80IC / 80IE: Business deductions
Schedule 80IAC: Start-up deduction
Schedule 80LA: IFSC/offshore banking deduction
Schedule RA: Research association donations
4. Loss Adjustment Schedules
Schedule CYLA: Current year loss adjustment
Schedule BFLA: Brought forward loss adjustment
Schedule CFL: Carry forward of losses
Schedule UD: Unabsorbed depreciation
5. Tax Compliance & Special Income Schedules
Schedule MAT: Minimum Alternate Tax
Schedule MATC: MAT credit
Schedule ICDS: Accounting standards adjustments
Schedule PTI: Pass-through income
Schedule VDA: Virtual Digital Assets (crypto)
Schedule 115TD: Accreted income
6. Foreign Income & Tax Relief Schedules
Schedule FSI: Foreign income
Schedule TR: Foreign tax relief
Schedule FA: Foreign assets disclosure
Schedule TPSA: Transfer pricing adjustment
7. Corporate Ownership & Reporting
Schedule SH-1 / SH-2: Shareholding details
Schedule AL-1 / AL-2: Assets & liabilities
Schedule GST: GST turnover reconciliation
Schedule FD: Foreign currency transactions
8. Final Tax Computation
Part B-TI: Total income calculation
Part B-TTI: Tax liability calculation
Tax Payment Details:
Advance tax
Self-assessment tax
TDS
TCS
Key Changes in ITR-6 Form for FY 2025-26 (AY 2026-27) Under the Income-tax Act, 1961
The Income Tax Department has introduced key updates in the ITR-6 form for Assessment Year 2026-27 (corresponding to Financial Year 2025-26) under the Income-tax Act, 1961 (as amended). These changes are aimed at improving reporting accuracy, strengthening disclosure requirements, and enhancing compliance for companies filing income tax returns in India.
1. Separate Reporting of Capital Gains Based on Date of Transfer
Companies are required to report capital gains separately based on the transaction date:
Capital gains arising before 23 July 2024
Capital gains arising on or after 23 July 2024
This ensures accurate classification of income and correct tax computation under applicable provisions.
2. Treatment of Share Buyback Losses as Capital Losses
Losses arising from share buyback transactions may be treated as capital losses, subject to conditions under the Income-tax Act, 1961 (as amended).
This improves clarity and consistency in reporting capital market transactions.
3. Presumptive Taxation for Cruise Operators (Section 44BBC)
A new presumptive taxation scheme under Section 44BBC applies to cruise operators.
Eligible taxpayers may compute income on a presumptive basis, reducing compliance burden and eliminating the need for detailed books of accounts.
4. Presumptive Income for Diamond Trading Businesses
Businesses engaged in diamond trading are required to declare income on a presumptive basis at:
4% of gross turnover or gross receipts
This simplifies income computation and reduces compliance complexity.
5. Enhanced TDS Reporting with Section-Level Disclosure
Companies must now provide detailed TDS reporting, including:
Exact section under which TDS is deducted
Improved classification of TDS entries
Better reconciliation with Form 26AS and AIS data
This improves transparency and reduces mismatches during return processing.
6. Additional Disclosure for Housing Loan Interest Deduction (Section 24(b))
To claim deduction under Section 24(b), taxpayers must provide additional details such as:
Loan particulars
Interest breakdown
Supporting documentation
This strengthens verification and reduces errors during assessment.
How to Fill ITR-6 Form for FY 2025-26
The Income Tax Department recommends a structured sequence for filling the ITR-6 form to ensure accuracy and smooth processing.
Recommended Order of Filing:
Part A – Basic information and financial statements
Schedules – Detailed income, deductions, exemptions, and tax computation
Part B – Total income and tax liability calculation
Verification – Final declaration and authentication
Following this sequence helps avoid data mismatches and filing errors.
How to File ITR-6 Form (Mandatory e-Filing Requirement)
ITR-6 must be filed electronically through the Income Tax e-filing portal.
Key Filing Rules:
Mandatory online filing only
Authentication required using Digital Signature Certificate (DSC)
No physical submission allowed
Important Filing Guidelines for Companies
No annexures or physical documents are required
TDS certificates should not be attached while filing
Taxpayers must verify all data using Form 26AS and AIS
Ensure reconciliation of TDS, TCS, and advance tax before submission
ITR-6 Filing Due Date for FY 2025-26 (AY 2026-27): Complete Compliance Timeline for Companies
The due date for filing ITR-6 for Assessment Year 2026-27 (corresponding to Financial Year 2025-26) depends on audit applicability and reporting requirements under the Income-tax Act, 1961 (as amended).Timely filing is essential to avoid interest, late filing fees, and penalties under the Act.
ITR-6 Due Dates Based on Audit and Reporting Requirements
1. Companies Required to Undergo Tax Audit
If a company is required to get its accounts audited under the Income-tax Act:
Due Date: 31 October 2026 (AY 2026-27)
This applies where audit is mandatory under Section 44AB or other applicable provisions.
2. Companies Required to Furnish Form 3CEB (Transfer Pricing Report)
If a company has international transactions or specified domestic transactions:
Due Date: 30 November 2026 (AY 2026-27)
This applies where Form 3CEB is required to be filed along with the return.
3. Companies Not Required to Undergo Audit
For companies where audit is not applicable:
Due Date: 31 October 2026 (AY 2026-27)
This applies to companies with simpler compliance requirements and no statutory audit obligation.
How to Fill the Verification Section in ITR-6
The verification section in ITR-6 is a mandatory declaration by the taxpayer confirming that all information furnished in the return is true, correct, and complete to the best of their knowledge.
Important Instructions for Verification
Ensure all required details in the verification section are filled accurately
Strike off any inapplicable statements before signing the return
The return must be digitally signed before submission in case of companies
Select the correct designation of the authorised signatory such as Director, Managing Director, or Authorised Signatory
Compliance Requirement
The verification must be completed carefully as it serves as a legal confirmation of the accuracy of the return filed under the Income-tax Act. Any incorrect declaration may attract consequences under applicable provisions of the Act.
Legal Responsibility for Incorrect Information in ITR-6 Filing
Any false statement, misreporting, or incorrect disclosure in the income tax return or accompanying schedules may attract legal consequences under Section 277 of the Income-tax Act, 1961 (provisions relating to prosecution for false statements).
Consequences of Incorrect Reporting
On conviction under the applicable provisions, the taxpayer may be liable to:
Rigorous imprisonment
Monetary penalty
Or both, depending on the nature and severity of the offence
Compliance Note
Taxpayers are advised to ensure complete accuracy while filing ITR-6, as incorrect or misleading information may lead to prosecution and other legal actions under the Income-tax Act.
Important Tips for Filing ITR-6 for FY 2025-26 (AY 2026-27)
To ensure accurate, compliant, and error-free filing of ITR-6, companies should follow the best practices outlined below under the Income-tax Act, 1961 (as amended).
1. Maintain All Required Documents in Advance
Before initiating the filing process, ensure the following documents are available:
Audited financial statements
Tax audit report (if applicable)
Form 26AS and AIS data
TDS/TCS certificates
Previous year’s income tax return
2. Ensure Accuracy in Financial Reporting
All financial data must be carefully verified to avoid:
Mismatches with AIS or Form 26AS
Notices or queries from tax authorities
Delay or rejection in return processing
3. Claim Eligible Deductions Correctly
Taxpayers should review all applicable deductions under the Income-tax Act to ensure:
Legally valid tax reduction
Avoidance of incorrect claims
Proper compliance with Chapter VI-A and other provisions
4. File Before the Due Date
Timely filing helps avoid:
Interest under Section 234A
Late filing fee under Section 234F
Additional compliance complications
5. Seek Professional Assistance When Needed
If the company has complex transactions such as:
International transactions
Transfer pricing compliance
Multiple income sources
It is advisable to consult a Chartered Accountant or tax professional to ensure accurate filing.
Conclusion
The ITR-6 filing due dates for FY 2025-26 (AY 2026-27) are structured based on audit requirements, transfer pricing compliance, and reporting obligations under the Income-tax Act, 2025.
Companies must ensure timely filing, correct verification, and accurate financial disclosure to remain compliant and avoid penalties or interest under the law.
FAQs
Q1. Who is required to file ITR-6 under the Income-tax Act?
All companies registered under the Companies Act, 2013 or the Companies Act, 1956 are required to file ITR-6, except those eligible for exemption under Section 11 of the Income-tax Act, 1961 (as amended).
This form applies to companies engaged in business, trade, or professional activities for reporting income, deductions, and tax liability.
Q2. Are charitable or religious entities required to file ITR-6?
No. Entities covered under Section 11 of the Income-tax Act, 1961 (as amended), such as charitable trusts and religious institutions, are not required to file ITR-6.
They must file returns using the applicable alternative ITR forms prescribed for exempt entities.
Q3. What is the due date for filing ITR-6 for FY 2025-26?
The due date depends on audit applicability:
Tax audit cases: 31 October 2026
Transfer pricing (Form 3CEB): 30 November 2026
Non-audit companies: 31 October 2026
These timelines apply for AY 2026-27.
Q4. Is Form 3CEB required for all companies filing ITR-6?
No. Form 3CEB is required only for companies having international transactions or specified domestic transactions under transfer pricing regulations.
Such companies must submit Form 3CEB before the applicable due date along with the return.
Q5. How is ITR-6 filed by companies?
ITR-6 must be filed electronically only through the Income Tax e-filing portal.
Companies are required to authenticate the return using a Digital Signature Certificate (DSC) before submission.
Q6. Are physical documents required to be submitted with ITR-6?
No physical documents or annexures are required while filing ITR-6.
However, taxpayers must ensure proper reconciliation with:
Form 26AS
AIS (Annual Information Statement)
TDS/TCS records
Q7. Can a company choose tax regimes under ITR-6?
Yes, eligible companies may opt for concessional tax regimes under provisions such as:
Section 115BA
Section 115BAA
Section 115BAB
Additional declarations such as Forms 10IB / 10IC / 10ID may be required depending on the chosen regime and eligibility conditions.
Q8. What precautions should be taken while claiming TDS in ITR-6?
Taxpayers must ensure that:
TDS details match Form 26AS and AIS
Income and TDS belong to the correct financial year
Credit is claimed only after verification of records
Mismatch in TDS reporting may lead to delays or notices.
Q9. Is audit mandatory for filing ITR-6?
Audit is mandatory for companies falling under Section 44AB or other applicable provisions of law.
Where audit is applicable, companies must furnish audit reports along with the return in prescribed formats.
Q10. Is maintaining books of accounts mandatory for ITR-6 filing?
Yes. Companies are required to maintain proper books of accounts as per applicable provisions of the Income-tax Act, 1961 and Companies Act requirements.
These records are essential for accurate computation of income and tax liability.
Q11. How is taxable income calculated in ITR-6?
Taxable income is computed by:
Aggregating income from all sources
Deducting eligible business expenses and deductions
Applying applicable tax provisions
Adjusting TDS, TCS, and advance tax credits
The final amount determines the tax liability of the company.
Q12. What are the key components of the ITR-6 form?
ITR-6 consists of:
Company details and basic information
Financial statements (Balance Sheet, P&L, etc.)
Income computation schedules
Deduction and exemption schedules
Tax computation and payment details
Verification and declaration section
These ensure complete disclosure of financial and tax data.
