top of page
Filing form for ITR 6


Companies must submit the ITR 6 Form in order to electronically file their income tax returns if they do not qualify for an exemption under Section 11 of the Income Tax Act of 1961. Businesses may be excused from paying income tax under section 11 of the tax code if they obtain income from real estate held for charitable or religious purposes.

Consequently, businesses that don't claim tax exemption under section 11 must submit an ITR 6.


The filing of audit reports

If the accountant has audited the accounts and the assesse is responsible for the audit under Section 44AB, the department must be electronically forwarded the audit report's data, the auditor's name, and the date of providing.


Who is qualified to submit an ITR 6 Form?

No matter whether a company is registered under the 2013 Companies Act or the 1956 Companies Act, the ITR 6 Form must be submitted by all companies. However, businesses that derive their revenue from assets held for charity or religious reasons are

exempt from filing ITR 6 Form.

The entity must have the accounts audited by a certified Chartered Accountant if the sales, turnover, or gross receipts in the prior financial year were higher than Rs. 1 crore.


Who cannot submit an ITR 6 Form?

Companies that receive revenue from charitable or religious groups may apply for exemptions under Section 11. To put it another way, an entity that wants to be exempted from Section 11 shouldn't file an ITR 6 Form.


ITR 6 Form Part A and Part B (together with their respective sub-sections) are divided into separate schedules that each contains information pertinent to the taxpayer's income and taxes. Let's examine this in more detail.


 Part A (and its subsections)

  • A General statement: The entity's basic information, including the Name, PAN number, Address, CIN, Incorporation Date, etc., should be filed in this subsection.

  • Trading Account: Information regarding the company's earnings and expenses is required in this subsection.

  • This part should include information about the company's balance sheet, including its liabilities, current liabilities, share capital, and other items.

  • Manufacturing account: The data for this subsection's manufacturing accounts, which relate to inventories, were required. These accounts included opening stock, closing stock, and the cost of the manufactured goods.

  • Profit and Loss Account: This section should be filled out with information on the company's profit or loss for the pertinent fiscal year.

Part B (and its subsections)

  • Measurement of Total Income in Part B-TI

  • Compute the tax obligation on the total income in Part B-TTI.

  • Bank account information

  • Program – HP-For calculating earnings under the heading "Income from House Property,"

  • Program – BP-For calculating earnings under the heading "profit and gains from business and profession,"

  • Plan – DPM- To determine how much equipment and plant will depreciate

  • Plan – DOA-To view a list of all assets' depreciation,

  • DCG Schedule-For the purpose of determining the considered capital gain on the sale of depreciable assets,

  •  Schedule -ESR.-Deductions under Section 35, i.e., expenditures on scientific research

  • Program –CG-When determining income under the "Capital gains" category

  • Scheduling – OS-To figure out additional income,

  • CYLA Schedule - after deducting the loss from the current year when calculating the income

  • BFLA Schedule- calculation of income after deducting any unrealized loss from the previous year

  • Timetable – CFL-Statement of Loss for Continuing Into Another Year

  • Calendar –UD-Reconciliations of unabsorbed depreciation and allowance

  • ICDS Schedule - Income disclosure requirements for profit

  • 10AA Schedule - Reductions u/s 10AA

  • 80G Schedule - contains information on donations and the deduction under Section 80G.

  • Schedule -80 GGA Statement of contributions to rural development and scientific research

  • Timetable – VIA-Statement of deductions under Chapter VI-A Schedule

  • SI from total income-Specifics of income subject to special tax rates

  • Calendar –PTI-information about company trust or investment fund income that is passed through

  • Calendar –EI-Statement of Exclusivity Income

  • Timetable – MAT-Information on taxes due under Section 115JB (Minimum Alternate Tax)

  • Dividend distribution tax Schedule -DDT statement of tax paid on dividend

  • Schedule -BBS Details of Tax Distributed Income on Share Buyback

  • Schedule –ESI-Statement of Foreign Incomes and Tax Relief Thereto

  • Schedule-IT-Information on self-assessment tax and advance tax payment

  • Schedule –TDS-Information about TDS on revenues other than salary

  • Schedule –TCS-TCS's statement (Tax collected at source)

  • Schedule –FSI-Statement of Income Occurring Outside of India

  • Schedule-TR Specifics of Tax Relief Claimed for Foreign Tax Paid

  • Schedule – FA-full disclosure of foreign assets and foreign income

  • Schedule -SH1- Shareholding Information of an Unlisted Company

  • Schedule -SH2- Specifics of Start-up Shareholding

  • Schedule -AL1- Statement of assets and liabilities at year's conclusion

  • Schedule GST-Gross Turnover Reporting Statement

  • Schedule -FD-Details of payment or receipt made in foreign currency


How can I submit an ITR 6 Form?

The following order is recommended by the income-tax department for completing the income-tax returns:

 Part A (and its subsection) the entire schedule

Part B (its subsection) Verification


This income tax return must be submitted electronically and online by attaching the assesses DSC. No document needs to be included when submitting the ITR 6 Form. Annexes are not required for the ITR 6 Form.

The data on the tax deduction, collection, and payment must be added up by the taxpayer with the tax credit statement Form 26 AS.


Business Tax Return Filing Requirements

  •  Sales return information and monthly purchase bills

  • Refund Information for Purchase

  • Challans for GST Tax Paid

  • From 26 AS

  • Administration costs that are incurred on a daily basis and general expenses

  • Agreement for Rent (if applicable)

  • The invoice for fixed assets (if Applicable)

  • Particulars of Cash's investments

  • Information about investments made through a bank

  • Source Documentation for Cash Flows, Both Incoming and Outgoing

  • Outstanding receivables and payables from a bank or other third party

  • Pan for the business and two DSCs

  • Information on the Bank utilized for Business Transactions (Acct No, IFSC Code)

  • Financial statement from the bank used for commercial transactions

  • An explanation of how a bank statement for commercial transactions was broken up


 ITR-6 Return Filing FAQ

  1. What is the ITR 6 Form, and how do I file an ITR 6 return?

Companies other than those who make a Section 11 exemption claim should submit their income tax return in ITR 6 Form.


2. Which businesses cite Section 11 exemptions?

Companies claiming exemption under Section 11 yet receiving income from assets held for charity or religious purposes.


3. How should ITR 6 Forms be filed?

Following is the order in which ITR 6 should be filed: Scheduling in Part A Checking Part B


4. How can I submit Form ITR 6?

Using digital signatures with the Income Tax Department, this ITR 6 form must be submitted electronically as a requirement.


5. Should ITR 6 include any documents?

While submitting ITR 6 returns, absolutely no papers, not even the TDS certificate, should be attached. The taxpayers are urged to compensate for the taxes that have been deducted.

bottom of page