ITR-6 – Complete Guide to Your Income Tax Return

What is ITR-6?

ITR-6 is the Income Tax Return form for companies registered under the Companies Act in India (or under any other law), except companies claiming exemption under section 11 of the Income Tax Act (charitable or religious trusts).

This form is applicable for companies earning income from business, profession, or other sources.

Who Can File ITR-6?

You can file ITR-6 if:

  • You are a company registered in India.
  • Your company earns income from:
    1. Business or profession.
    2. House property.
    3. Capital gains.
    4. Other sources (interest, dividends, etc.).
  • You are not claiming exemption under section 11.

Who Cannot File ITR-6?

You cannot use ITR-6 if:

  • You are an individual, HUF, or partnership firm (use ITR-1 to ITR-5 as applicable).
  • You are a company claiming exemption under section 11 (use ITR-7).

Due Date for Filing ITR-6

  • Non-audit companies: 15th September of the Assessment Year.
  • Audit companies: 31st October of the Assessment Year.
  • Example: For AY 2025-26, last date is 15 September 2025 (non-audit) or 31 October 2025 (audit).

Benefits of Filing ITR-6

  • Legal compliance for companies under the Income Tax Act.
  • Acts as proof of income for business expansion, loans, and tenders.
  • Avoids penalties and legal issues.
  • Enables refund claims if excess tax is paid.

Documents Required for ITR-6 Filing

  1. PAN Card of the company
  2. Certificate of Incorporation
  3. Audited financial statements (Balance Sheet, Profit & Loss, etc.)
  4. Audit report (if applicable)
  5. Bank account details
  6. Details of directors
  7. Capital gains details (if any)
  8. Investment proofs for deductions (if eligible)
  9. Previous year’s ITR
  10. Details of other income

ITR-6 Filing Process

  1. Prepare and audit the company’s financial statements.
  2. Compute total taxable income and tax liability.
  3. Login to the Income Tax e-filing portal.
  4. Fill ITR-6 form with all required schedules.
  5. Submit using Digital Signature Certificate (DSC) (mandatory for companies).
  6. Receive acknowledgment for filing.

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