Published Jul 1, 2025 3 Min Read

What is the ITR-6 Form?,What are the Entities Claiming Exemptions under Section 11?,Who Should File ITR 6?,E-filing Audit Reports,Who Should File ITR-6 Form?,What is the Structure of the ITR-6 Form?,How do I Fill out the ITR-6 Form?,How do I File my ITR-6 Form?,Due Date for Filing ITR-6 Form,How to Fill out the Verification Document?,Tips to File ITR-6,Conclusion.

Filing Income Tax Returns (ITR) is an essential responsibility for companies in India, ensuring compliance with tax laws while maintaining financial transparency. For Assessment Year (AY) 2025-26, companies that do not claim exemptions under Section 11 must file their returns using the ITR 6 Form. This article simplifies the process of filing ITR 6 online, offering a step-by-step guide and practical tips to help companies navigate the complexities of tax filing seamlessly.

Additionally, we explore how financial planning tools, such as Bajaj Finserv Home Loans, can help companies optimise their resources and manage expenses effectively.

What is the ITR-6 Form?

The ITR-6 Form is an income tax return form specifically designed for companies, excluding those claiming exemptions under Section 11. It is mandatory for such entities to report their income, deductions, and tax liabilities for the relevant financial year using this form.

By filing the ITR-6 Form, companies can ensure compliance with India’s tax regulations while contributing to the nation’s economic growth.

What are the entities claiming exemptions under Section 11?

Section 11 of the Income Tax Act provides exemptions for income derived from property held under trust for charitable or religious purposes. Companies engaged in these activities, such as trusts or non-profit organisations, are not required to file their returns using the ITR-6 Form. Instead, they must use other applicable forms, such as ITR-7.

Who should file ITR 6?

The ITR-6 Form is mandatory for companies registered under the Companies Act, 2013, except those claiming exemptions under Section 11. This includes:

  • Private limited companies
  • Public limited companies
  • One-person companies
  • Startups and other incorporated entities

E-filing audit reports

Companies required to file the ITR-6 Form must also submit their audit reports electronically. These reports are mandatory for entities whose turnover exceeds specific thresholds, ensuring the accuracy and authenticity of financial records. The audit report must be filed before the due date to avoid penalties.

What is the structure of the ITR-6 Form?

The ITR-6 Form is structured into various sections, each serving a specific purpose:

  1. General Information: Basic details about the company, such as name, PAN, and address.
  2. Balance Sheet and Profit & Loss: Financial statements for the relevant financial year.
  3. Tax Computation: Details of taxable income, deductions, and tax liability.
  4. Verification: Declaration by the authorised signatory confirming the accuracy of the information provided.

How do I fill out the ITR-6 Form?

Filling out the ITR-6 Form requires accuracy and attention to detail. Follow these steps:

  1. Gather essential documents, including financial statements, audit reports, and tax payment receipts.
  2. Log in to the Income Tax Department’s e-filing portal using your company’s credentials.
  3. Select the ITR-6 Form and download the applicable utility software.
  4. Fill in the required details, ensuring all figures match your financial records.
  5. Validate the form and generate the XML file for submission.

How do I file my ITR-6 Form?

The process of filing the ITR-6 Form online is straightforward:

  1. Log in to the e-filing portal.
  2. Upload the XML file generated after filling the form.
  3. Verify the submission using your digital signature or electronic verification code (EVC).
  4. Once verified, download the acknowledgment for future reference.

Due date for filing ITR-6 Form

For AY 2025-26, the due date for filing the ITR-6 Form is 31st October 2025. Companies must ensure timely submission to avoid penalties and interest on late payments.

How to fill out the verification document

The verification section of the ITR-6 Form is crucial, as it confirms the authenticity of the information provided. The authorised signatory of the company must:

  1. Sign the form digitally using a valid digital signature certificate (DSC).
  2. Provide their name, designation, and date of signing.

Tips to file ITR-6

Filing ITR-6 can be simplified with these pro tips:

  • Prepare in advance: Collate all necessary documents, including financial statements and audit reports, before the due date.
  • Use tools for accuracy: Financial tools like Bajaj Finserv’s EMI Calculator can help companies plan their expenses and ensure accurate reporting.
  • Seek professional help: Consult a tax advisor or chartered accountant for complex tax computations.
  • Verify details: Double-check all entries to avoid errors or discrepancies.

Conclusion

Filing the ITR-6 Form is a critical step for companies to ensure compliance with tax laws and maintain financial transparency. By following the steps and tips outlined above, companies can streamline the process and avoid penalties.

Effective financial planning can further help companies manage their resources efficiently. Bajaj Finserv Home Loans offer a range of benefits, including loan amounts up to Rs. 15 crore, competitive interest rates starting at 7.49%* p.a., and repayment tenures of up to 32 years. Companies can use tools like the EMI Calculator to plan their finances and optimise their tax strategies.

Take control of your company’s financial health today. Explore Bajaj Finserv Home Loans and make informed decisions for a secure future.

 

Frequently asked questions

What is ITR 6?

ITR 6 is the income tax return form used by companies registered under the Companies Act, except those claiming exemptions under Section 11.

 

Who needs to file ITR 6?

All companies, except those engaged in charitable or religious activities under Section 11, must file ITR 6.

 

What is the due date for filing ITR 6?

The due date for filing ITR 6 for AY 2025-26 is 31st October 2025.

 

What documents are required for filing ITR 6?

Documents include financial statements, audit reports, tax payment receipts, and details of deductions.

 

What are the consequences of filing ITR 6 late?

Late filing attracts penalties, interest on unpaid taxes, and loss of eligibility to carry forward certain losses.

 

Can a company carry forward its losses by filing ITR 6 on time?

Yes, timely filing allows companies to carry forward eligible losses to offset future income.

 

Who is not eligible to file ITR 6?

Entities claiming exemptions under Section 11, such as charitable trusts, are not eligible to file ITR 6.

 

What are the key sections of ITR 6?

The key sections include general information, financial statements, tax computation, and verification.

Show More Show Less

Bajaj Finserv App for All Your Financial Needs and Goals

Trusted by 50 million+ customers in India, Bajaj Finserv App is a one-stop solution for all your financial needs and goals. 

You can use the Bajaj Finserv App to: 

  • Apply for loans online, such as Instant Personal Loan, Home Loan, Business Loan, Gold Loan, and more.
  • Explore and apply for co-branded credit cards online.
  • Invest in fixed deposits and mutual funds on the app.
  • Choose from multiple insurance for your health, motor and even pocket insurance, from various insurance providers.
  • Pay and manage your bills and recharges using the BBPS platform. Use Bajaj Pay and Bajaj Wallet for quick and simple money transfers and transactions.
  • Apply for Insta EMI Card and get a pre-approved limit on the app. Explore over 1 million products on the app that can be purchased from a partner store on Low Cost EMIs.
  • Shop from over 100+ brand partners that offer a diverse range of products and services.
  • Use specialised tools like EMI calculators, SIP Calculators
  • Check your credit score, download loan statements and even get quick customer support—all on the app.

Download the Bajaj Finserv App today and experience the convenience of managing your finances on one app.

Disclaimer

1. Bajaj Finance Limited (“BFL”) is a Non-Banking Finance Company (NBFC) and Prepaid Payment Instrument Issuer offering financial services viz., loans, deposits, Bajaj Pay Wallet, Bajaj Pay UPI, bill payments and third-party wealth management products. The details mentioned in the respective product/ service document shall prevail in case of any inconsistency with respect to the information referring to BFL products and services on this page.

2. All other information, such as, the images, facts, statistics etc. (“information”) that are in addition to the details mentioned in the BFL’s product/ service document and which are being displayed on this page only depicts the summary of the information sourced from the public domain. The said information is neither owned by BFL nor it is to the exclusive knowledge of BFL. There may be inadvertent inaccuracies or typographical errors or delays in updating the said information. Hence, users are advised to independently exercise diligence by verifying complete information, including by consulting experts, if any. Users shall be the sole owner of the decision taken, if any, about suitability of the same.

Do more with the Bajaj Finserv App!

UPI, Wallet, Loans, Investments, Cards, Shopping and more