The ITR-6 form must be filed online through the Income Tax Department’s e-filing portal and verified using a digital signature. Here’s the procedure:
Step 1: Login
Visit the Income Tax Department’s e-filing portal.
Enter your valid User ID (PAN) and password to log in. If you haven’t registered, do so now.
Step 2: Go to ‘File Income Tax Return’
Once logged in, locate the section for filing income tax returns. This may be labeled “e-File” or “Income Tax Return” depending on the portal.
Step 3: Select the Assessment Year (AY)
Choose the relevant assessment year (e.g., AY 2024-25 for income earned in FY 2023-24).
Step 4: Select Status and ITR Type
Select the appropriate filing status. For companies, it will likely be “Company.”
Choose “ITR 6” from the list of available forms.
Step 5: Reason for Filing
Indicate if it’s an “Original Return” (first-time filing) or “Revised Return” (for amendments).
Step 6: Pre-filled Information
Review pre-filled data (from previous filings or TDS records) and edit any inaccurate or missing information.
Step 7: Fill ITR 6 Form
Provide the following details in the form:
General & Company Information:
Basic company details (Name, PAN, Incorporation date, etc.)
Filing and holding status
Nature and type of company
Shareholder and ownership details
Business structure and nature
Audit & Financial Information:
Audit details, auditor information, and audit report (Forms 3CA/3CD)
Balance Sheet, Profit & Loss, and Trading accounts
Income Details:
Business or profession income
Capital gains, house property income, and other sources
Depreciation & Adjustments:
Depreciation on assets (plant, machinery, etc.)
Unabsorbed depreciation, ICDS adjustments
Deductions & Reliefs:
Chapter VI-A deductions (80G, 80IA, etc.)
Donations for research, political parties, SEZ, start-ups, IFSCs
Tax Computation:
MAT, tax credits, tax on distributed profits, and special rates
Other Disclosures:
Shareholding, assets and liabilities, GST turnover, foreign currency transactions
Tax Payments & Verification:
Advance tax, TDS, and TCS details
Verify and digitally sign the return
Step 8: E-verification
After filling the form, verify it electronically via Aadhaar OTP, digital signature, or other available methods.
Key Notes:
No Document Submission:
You are not required to attach documents (e.g., TDS certificates, audit reports, or financial statements) when filing the ITR-6 form.Reconcile Tax Details:
Ensure your tax details match with Form 26AS before submitting, as it reflects the tax deducted, collected, or paid on your behalf.
