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AURIGA ACCOUNTING PRIVATE LIMITED ITR 6 Overview Due Dates Eligibility and Filing Guide for Companies

ITR-6: Overview, Due Dates, Eligibility, and Filing Guide for Companies

If your company is registered under the Companies Act and is not claiming exemptions under Section 11, you are required to file ITR-6. This form is essential for reporting income and calculating taxes, ensuring compliance with the regulations. In this guide, we’ll cover everything you need to know about ITR-6—including its due date, applicability, recent updates, and a detailed step-by-step filing process.

What is the ITR-6 Form?

ITR-6 is the designated Income Tax Return form for companies, excluding those claiming exemptions under Section 11 of the Income Tax Act. Companies claiming exemptions under Section 11, which applies to income derived from property held for charitable or religious purposes, must use a different form for their tax filing.

Who Should File ITR-6?

ITR-6 must be filed by all companies registered under the Companies Act, 2013 (or the earlier Companies Act, 1956), except those claiming exemptions under Section 11 of the Income Tax Act. The following entities are required to file ITR-6:

  • Domestic Companies

  • Foreign Companies

  • Firms, including partnerships and LLPs

Who is Not Eligible to File ITR-6?

Companies whose income is derived from property held for charitable or religious purposes, and which are eligible for exemptions under Section 11 of the Income Tax Act, are not required to file ITR-6.

ITR-6 Due Dates

The due date for filing the ITR-6 form depends on the company’s audit requirements. Here are the key deadlines according to the Income Tax Act:

  1. If Accounts are Subject to Audit (Section 44AB)
    Due Date: 31st October of the Assessment Year

  2. If International or Specified Domestic Transactions Exist (Form 3CEB)
    Due Date: 30th November of the Assessment Year

  3. If No Audit is Required
    Due Date: 31st July of the Assessment Year


Mandatory Audit Filing for Companies

If a company is required to undergo an audit under Section 44AB of the Income Tax Act or any other relevant law, the following must be ensured:

  • Audit Report Submission: The audit report must be submitted electronically by the auditor through the Income Tax e-filing portal.

  • Audit Form Requirements: Companies must submit the audit report in Form 3CA and Form 3CD.

  • Details Required: The ITR-6 form should include:

    • Auditor’s name and details

    • Date of audit report submission

    • Acknowledgment number of the electronically filed report

[Click here to learn more about Form 3CA and Form 3CD requirements]

Structure of the ITR-6 Form

The ITR-6 form is a detailed document divided into two main sections, along with a variety of specific schedules. Here’s an overview:


Part A – General and Financial Information

  • Part A: General Information

  • Part A-BS: Balance Sheet as of 31st March

  • Part A-BS-Ind AS: Balance Sheet as of 31st March (or date of business combination) compliant with Ind AS

  • 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 and 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 and Loss account (Ind AS compliant)

  • Part A-OI: Other Information

  • Part A-QD: Quantitative Details

  • Part A-OL: Receipts and 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


Schedules in ITR-6 (46 Schedules)

The form includes a wide range of schedules to account for different types of income and deductions. Here’s a breakdown:

  • Schedule HP: Income from House Property

  • Schedule BP: Profits and Gains from Business or Profession

  • Schedule DPM: Depreciation on Plant and Machinery

  • Schedule DOA: Depreciation on Other Assets

  • Schedule DEP: Summary of Depreciation

  • Schedule DCG: Deemed Capital Gains on Depreciable Assets

  • Schedule ESR: Deduction under Section 35 (Scientific Research)

  • Schedule CG: Capital Gains

  • Schedule 112A: Sale of equity shares or units with STT under 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

  • Schedule CYLA: Set-off of Current Year’s Losses

  • Schedule BFLA: Set-off of Unabsorbed Losses

  • Schedule CFL: Losses to be Carried Forward

  • Schedule UD: Unabsorbed Depreciation & Section 35(4) Allowances

  • Schedule ICDS: Effect of Income Computation and Disclosure Standards

  • Schedule 10AA: Deduction under Section 10AA

  • Schedule 80G: Donations under Section 80G

  • 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: Deduction under Section 80IA

  • Schedule 80IB: Deduction under Section 80IB

  • Schedule 80IC/80IE: Deduction under Sections 80IC or 80IE

  • Schedule VIA: Deductions under Chapter VIA

  • Schedule SI: Income Chargeable at Special Rates

  • Schedule IF: Investment in Unincorporated Entities

  • Schedule EI: Exempt Income

  • Schedule PTI: Pass-through Income from Trusts/Investment Funds

  • 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

  • Schedule FSI: Foreign Source Income

  • Schedule TR: Tax Relief for Foreign Taxes Paid

  • Schedule FA: Foreign Assets and Income

  • Schedule SH-1: Shareholding of Unlisted Companies

  • Schedule SH-2: Shareholding of Startups

  • Schedule AL-1: Assets and Liabilities (end of year)

  • Schedule AL-2: Assets and Liabilities for Startups

  • Schedule GST: GST Turnover/Gross Receipts

  • Schedule FD: Foreign Currency Payment/Receipt Breakup


Tax Payment Details Included in the Form

  • Advance Tax & Self-Assessment Tax

  • TDS (Tax Deducted at Source)

  • TCS (Tax Collected at Source)

Key Changes in ITR-6 Form – AY 2024-25
  1. Legal Entity Identifier (LEI):
    Companies involved in high-value transactions must now mandatorily disclose their LEI.

  2. New Schedule 115TD:
    A new schedule introduced to report tax payable on accreted income under Section 115TD.

  3. Capital Gains Accounts Scheme:
    Companies must now disclose if capital gains have been deposited under this scheme.

  4. Schedule 80GGC (New):
    Requires the reporting of donations made to political parties.

  5. Schedule 80-IAC (New):
    Requires information on eligible start-ups claiming deductions under Section 80-IAC.

  6. Schedule 80LA (New):
    Requires details of offshore banking units or entities located in IFSC (International Financial Services Centres).

  7. MSME Dues Disclosure:
    Companies must disclose amounts payable to Micro and Small Enterprises beyond the prescribed time limit.

  8. Online Gaming Winnings:
    Winnings from online games must now be reported under the new Section 115BBJ.

  9. IFSC Dividends:
    Dividend income derived from units located in IFSC must be declared.

  10. Due Date of Return Filing:
    Companies are now required to specify the applicable due date for filing their return.

  11. Audit Report Details:
    Companies must now provide the Audit Report Acknowledgement Number and UDIN (Unique Document Identification Number).

  12. MSME Classification:
    Companies must disclose if they are recognized as a Micro or Small Enterprise.

  13. Reason for Tax Audit (Section 44AB):
    The reason for undergoing a tax audit must be specified.

Key Changes in ITR-6 Form – AY 2020-21
  1. Schedule 112A:
    Introduced for reporting long-term capital gains from the sale of equity shares or units liable to STT.

  2. Section 92CE(2A):
    Details required on tax payable for secondary adjustments to transfer pricing.

  3. COVID Relief Reporting:
    A separate field has been added to claim tax deductions for investments, payments, or expenditures made during the COVID-related relief period (1st April 2020 to 30th June 2020).

Key Changes in ITR-6 Form – AY 2019-20
  1. Startup Recognition:
    Requirement to disclose if the company is recognized as a start-up by DPIIT (Department for Promotion of Industry and Internal Trade).

  2. Form-2 Declaration:
    Disclosure of declarations filed in Form-2 (used by start-ups).

  3. Donation Details:
    Donations must be bifurcated into cash and non-cash modes.

  4. GST Reporting:
    Companies must disclose their turnover or gross receipts as reported in GST returns.

How to Fill Out the ITR-6 Form

The Income Tax Department recommends completing the ITR-6 Form in the following order:

  1. Part A:
    Start with General Information, Financial Statements, and other relevant details.

  2. Schedules:
    Complete all applicable schedules based on your company’s income, deductions, and disclosures.

  3. Part B:
    Enter the computation of total income and tax liability.

  4. Verification:
    Complete the verification section and digitally sign the form.

How to File the ITR-6 Form

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.

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