ITR-6: Meaning, Due Date, Applicability & Easy Filing Guide for Companies
Filing income tax returns is a key part of running a compliant business in India. ITR-6 Filing is the form used by companies (except those claiming exemptions under Section 11) to report their income, claim deductions, and pay taxes.
In this guide, you’ll learn what ITR-6 means, who needs to file it, the due dates for AY 2025–26, and how to file it online — all in a simple, step-by-step way.
CBDT Releases Revised ITR-6 Filing Form for AY 2025–26
The Central Board of Direct Taxes (CBDT) has released the updated ITR-6 Filing form for Assessment Year 2025–26 through Notification No. 44/2025 dated May 6, 2025.
This revised version brings several key updates in line with the Finance Act, 2024, aiming to make tax reporting more transparent and accurate for corporate taxpayers.
Key Changes in ITR-6 Filing for AY 2025–26
Capital Gains Reporting:
The Schedule-CG now distinguishes capital gains made before and after July 23, 2024, for clearer reporting under the new tax rules.Buyback Loss Treatment:
Companies can now claim capital losses on share buybacks if related dividend income was earlier reported under ‘Income from Other Sources’. (Effective from October 1, 2024)New Section 44BBC Added:
A reference to Section 44BBC has been introduced for presumptive taxation of cruise ship businesses.Schedule BP Update (Rule 10TIA):
Foreign companies dealing in rough diamonds must now declare profits as at least 4% of gross receipts.Enhanced Disclosure – Section 24(b):
Those claiming interest deductions on home loans must now provide additional details for greater accuracy.Schedule-TDS Revision:
A new field now requires reporting the TDS section code, improving consistency with Form 26AS and TDS returns.
Who Should File ITR-6?
All companies registered under the Companies Act, 2013 (or the earlier Companies Act, 1956) must file their income tax returns using Form ITR-6. This includes:
Domestic companies
Foreign companies
Partnership firms and LLPs engaged in business activities
Who Cannot File ITR-6?
Companies whose income comes from property held for charitable or religious purposes—covered under Section 11 of the Income Tax Act—are not required to file ITR-6.
Need help with ITR-6 filing? File easily with Filingwise — consult a CA for free and get expert support
ITR-6 Filing Due Date for AY 2025–26
The due date for filing ITR-6 depends on whether your company’s accounts are subject to audit under the Income Tax Act:
If Accounts are Subject to Audit (Section 44AB):
Due Date: 31st October of the Assessment YearIf International or Specified Domestic Transactions Exist (Form 3CEB):
Due Date: 30th November of the Assessment YearIf No Audit is Required:
Due Date: 31st July of the Assessment Year
Mandatory Audit Filing for Companies
If your company needs to undergo an audit under Section 44AB of the Income Tax Act or any other law like the Companies Act, here’s what you need to know:
1. Audit Report Submission
The auditor must upload the audit report electronically through the Income Tax e-filing portal.
2. Audit Form Requirements
For companies audited under the Companies Act, the report must be submitted using:
Form 3CA – for companies audited under any other law
Form 3CD – statement of particulars
3. Details Required in ITR-6 Filing
When filing ITR-6, the company must provide:
Name and details of the auditor
Date of furnishing the audit report
Acknowledgement number of the electronically filed report
Protip: Ensure your auditor uploads the report before filing ITR-6 — it’s mandatory!
Structure of the ITR-6 Filing Form
The ITR-6 Filing Form is detailed and designed to capture both general and financial information of companies. It is broadly divided into two main parts along with several schedules:
Part A – General and Financial Information
Part A: General information about the company
Part A-BS: Balance Sheet as of 31st March
Part A-BS-Ind AS: Balance Sheet (Ind AS compliant) as of 31st March or business combination date
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 & 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 & Loss account (Ind AS compliant)
Part A-OI: Other information
Part A-QD: Quantitative details
Part A-OL: Receipts & 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
How to File ITR-6 Form Online
Companies in India can file their ITR-6 Filing online through the Income Tax Department’s e-filing portal. Filing must be verified using a Digital Signature Certificate (DSC). Here’s a step-by-step guide:
Step 1: Login
Visit the Income Tax e-filing portal.
Enter your PAN and password. If not registered, complete the registration first.
Step 2: Navigate to ‘File Income Tax Return’
Locate the section for filing returns. It may appear as “e-File” or “Income Tax Return” depending on the portal layout.
Step 3: Select Assessment Year (AY)
Choose the relevant AY for which you’re filing.
Example: For income earned between April 1, 2023, and March 31, 2024, select AY 2024-25.
Step 4: Select Status & ITR Form
Choose your filing status. For companies, this is usually “Company”.
Select “ITR-6” as the form type.
Step 5: Reason for Filing
Indicate whether this is an Original Return or a Revised Return.
Step 6: Review Pre-filled Information
The portal may pre-fill information from past filings or TDS records.
Carefully check and edit any incorrect or missing information.
Step 7: Fill ITR-6 Filing Form
You will need to provide details under the following sections:
1. General & Company Information
Company name, PAN, incorporation date
Filing and holding status
Nature and type of company
Shareholder and ownership details
Business structure and type
2. Audit & Financial Information
Audit details (Income Tax Act or other applicable laws)
Auditor info and Form 3CA/3CD details
Balance Sheet, Trading & Manufacturing accounts, Profit & Loss statement
3. Income Details
Income from business or profession
Income from house property
Capital gains (including scrip-wise under Section 112A)
Income from other sources
Presumptive income (Sections 44AE, 44B, 44BB, etc.)
Exempt and foreign income
4. Depreciation & Adjustments
Depreciation on assets (plant, machinery, etc.)
Deemed capital gains from asset sales
Unabsorbed depreciation and allowances
ICDS adjustments
5. Deductions & Reliefs
Chapter VI-A deductions (80G, 80IA, 80IB, 80IC, 80P, etc.)
Donations, SEZ/startup exemptions, DTAA relief
6. Tax Computation
Minimum Alternate Tax (MAT) under Section 115JB
Tax credits (115JAA), distributed profits, share buybacks, dividends
Income taxed at special rates
7. Other Disclosures
Shareholding information (including startups)
Assets and liabilities
Pass-through income from investment funds/trusts
GST turnover/revenue, foreign currency transactions
8. Tax Payments & Verification
Advance Tax and Self-assessment Tax
TDS and TCS details
Declaration and verification
Step 8: E-Verification
After completing the form, verify electronically using:
Aadhaar OTP
Digital Signature Certificate (DSC)
Other available e-verification methods
Follow the portal instructions to validate your submission.
Protip: Ensure your auditor uploads the Form 3CA/3CD before ITR-6 Filing. For guidance, you can consult a CA for free on Filingwise.
How to Fill Out the ITR-6 Filing Form
The Income Tax Department suggests the following order for completing the ITR-6 Filing Form:
Part A – General & Financial Information
Begin by entering your company’s basic details, financial statements, and any other relevant information.
Schedules – Detailed Disclosures
Fill in all applicable schedules based on your company’s income, deductions, and other disclosures.
Part B – Income & Tax Computation
Compute the total income and tax liability for the company.
Verification – Final Step
Complete the verification section and digitally sign the form to validate your submission.
Protip: Follow this sequence to avoid errors and ensure smooth filing of your ITR-6
Schedules in ITR-6 Filing Form
The ITR-6 form has 46 schedules to cover all possible income, deductions, and disclosures for companies. Here’s a simplified breakdown:
Income Schedules
Schedule HP: Income from House Property
Schedule BP: Profits and Gains from Business or Profession
Schedule CG: Capital Gains
Schedule 112A: Sale of equity shares/units with STT (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
Depreciation & 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
Schedule UD: Unabsorbed Depreciation & Section 35(4) Allowances
Losses & Adjustments
Schedule CYLA: Set-off of Current Year’s Losses
Schedule BFLA: Set-off of Unabsorbed Losses
Schedule CFL: Losses to be Carried Forward
Schedule ICDS: Income Computation & Disclosure Standards adjustments
Deductions & Reliefs
Schedule 10AA: Deduction under Section 10AA
Schedule 80G: Donations
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 / 80IB / 80IC/80IE: Business & Industrial Deductions
Schedule VIA: Other Deductions under Chapter VIA
Special Income & Exemptions
Schedule SI: Income Charged at Special Rates
Schedule IF: Investment in Unincorporated Entities
Schedule EI: Exempt Income
Schedule PTI: Pass-through Income from Trusts/Investment Funds
Tax Computation & Credits
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
Foreign Income & Assets
Schedule FSI: Foreign Source Income
Schedule TR: Tax Relief for Foreign Taxes Paid
Schedule FA: Foreign Assets & Income
Shareholding & Assets
Schedule SH-1 / SH-2: Shareholding of Unlisted Companies & Startups
Schedule AL-1 / AL-2: Assets & Liabilities (general & startups)
Other Disclosures
Schedule GST: GST Turnover / Gross Receipts
Schedule FD: Foreign Currency Payment/Receipt Breakup
Tax Payments
Advance Tax & Self-Assessment Tax
TDS (Tax Deducted at Source)
TCS (Tax Collected at Source)
Protip: Carefully fill all applicable schedules to ensure accurate reporting and smooth ITR-6 filing.
