ITR-6 Form

ITR-6 is used by eligible companies. For income earned during FY 2025-26, companies file ITR-6 for AY 2026-27.

• Used by eligible registered companies
• Section 11 companies cannot use it
• Filed online through the income tax portal
• DSC is required for verification
• Normal due date is 31 October
• Section 92E due date is 30 November

ITR-6 is an income tax return form.

Companies use it to report their income. They also report expenses, deductions, and taxes.

The form includes details such as:

• Business income
• Capital gains
• House property income
• Depreciation
• Taxes already paid
• Minimum Alternate Tax, where applicable

For example, a company may earn money from selling goods. It may also sell an investment.

Both types of income must be reported correctly.

For income earned in FY 2025-26, the company files ITR-6 for AY 2026-27.

Companies that do not claim exemption under Section 11 should file ITR-6.

This includes eligible:

• Private limited companies
• Public limited companies
• Domestic companies
• Foreign companies

A company claiming exemption under Section 11 does not use ITR-6.

Limited Liability Partnerships (LLPs), partnership firms, and individuals also do not use ITR-6.

They use the return form meant for them.

For example, a private limited company earning normal business income may use ITR-6.

An LLP uses a different return form.

ITR-6 has different sections.

Each section covers a different type of information.

A company fills only the sections that apply.

For example, a company with no foreign income may not need the related foreign income section.

If an audit report is required, it is filed separately online.

It is not attached like a normal document with ITR-6.

The Central Board of Direct Taxes notified ITR-6 for AY 2026-27 on 30 March 2026.

This form covers income earned during FY 2025-26.

That period runs from 1 April 2025 to 31 March 2026.

Important points include:

• Companies must use AY 2026-27 ITR-6.
• The Excel utility came in August 2026.
• Online filing started in August 2026.
• The offline utility also came in August 2026.
• AY 2026-27 remains under the Income-tax Act, 1961.

This last point can be confusing.

Think of it this way.

Income earned up to 31 March 2026 belongs to FY 2025-26.

The return for that income is filed under AY 2026-27.

So, the Income-tax Act, 1961 still applies to that return.

Check current STT rates before you trade.

For AY 2020-21, ITR-6 added changes linked to Sections 115BAA and 115BAB.

Section 115BAA gave eligible domestic companies a concessional tax option.

Section 115BAB applied to eligible new domestic manufacturing companies.

A company choosing Section 115BAA had to file Form 10-IC.

A company choosing Section 115BAB had to file Form 10-ID.

Companies using these tax regimes were also not required to calculate Minimum Alternate Tax under Section 115JB.

For AY 2019-20, ITR-6 asked for more company ownership details.

It also asked for details of important people in the company.

These included:

• Managing Director
• Directors
• Company secretary
• Principal officers
• Major shareholders
• Ultimate beneficial owners
• Parent company details, where applicable

For example, details were required for certain major shareholders holding at least 10% voting power.

Companies file ITR-6 online.

They use the Income Tax Department's e-filing system.

The process is simple to understand.

1. Choose the assessment year: Select AY 2026-27.
2. Choose ITR-6: Select the correct return form.
3. Enter company details: Add basic company information.
4. Enter income details: Add all applicable income.
5. Fill required schedules: Complete only relevant sections.
6. Check tax payments: Verify TDS, TCS, and tax paid.
7. Review the return: Check for mistakes.
8. Submit and verify: Use a Digital Signature Certificate.

A Digital Signature Certificate is an electronic signature.

It confirms that the company has approved the return.

For example, income earned between 1 April 2025 and 31 March 2026 is filed under AY 2026-27.

The due date depends on the company.

Section 92E mainly applies to certain international transactions.

It can also apply to specified domestic transactions.

If a company misses the due date, a late fee may apply.

The fee is:

• ₹1,000 if total income is up to ₹5 lakh
• ₹5,000 in other cases

A belated return for AY 2026-27 can be filed up to 31 December 2026.

It can also be closed earlier if the assessment is completed first.

Late filing may also affect the carry-forward of some losses.

ITR-6 is the income tax return form for companies that do not claim exemption under Section 11. For income earned in FY 2025-26, companies file ITR-6 for AY 2026-27. The return is filed online and verified using a Digital Signature Certificate. The normal due date is 31 October 2026. Companies covered under Section 92E have a 30 November 2026 deadline. Filing on time helps avoid late fees and problems with carrying forward certain losses.