ITR-6 is used by companies to e-file income tax returns if they don’t claim exemption under Section 11 of the Income Tax Act, 1961. This section applies to entities earning from property held for charitable or religious purposes, so such organisations cannot file ITR-6.

Filing of ITR-6 is entirely electronic, and digital signature confirmation is mandatory.

Benefits of Filing ITR

• Avoid Penalties: Since FY 2017-18, the IT department imposes a fine of ₹10,000 under Section 234F for non-filing. If annual income is below ₹5 lakh, the fine is ₹1,000.
• Important Income Proof: ITR slips serve as valid proof of income and tax payment—more comprehensive than Form 16.
• Helpful for Loans: Required by banks/NBFCs for major loans like home or car loans.
• Required for Visa Applications: Many countries request past ITR records for visa approvals.
• Carry Forward Losses: Allows offsetting current losses against future gains if filed on time.

Checklist Requirements for ITR-6

• Every company registered under the Companies Act 2013 or 1956 must file ITR-6.
• Entities earning from religious or charitable trusts (exempt under Section 11) should not file ITR-6.
• Companies filing ITR-6 must obtain an audit report under Section 44AB.
• Audit mandatory if turnover exceeds ₹1 crore in the previous year.

Documents Required to File ITR-6

• Interest Certificate (Post Office & Bank)
• Form 16B / 16A / 16C
• Capital Gains Details
• Bank Account Information
• Aadhaar Card
• Salary Slips
• PPF Account Passbook
• Investment Details in Unlisted Shares

Features of ITR-6

• Online filing through ITR-6 form.
• Mandatory digital signature verification.
• Details to be filled as per relevant schedules.
• Acknowledgment generated via ITR-V form.

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Recent Updates: Key Changes in ITR-6 for AY 2025–26

• The filing deadline for corporate taxpayers using ITR-6 for AY 2025–26 remains as per the Income Tax Department’s prescribed schedule.
• Schedule 112A continues in ITR-6, requiring taxpayers to report details of equity share sales or units of equity-oriented funds where Securities Transaction Tax (STT) is applicable.
• Taxpayers must furnish clear disclosures of Long-Term Capital Gains (LTCG) under Section 112A, including details like sale price, purchase cost, and fair market value (FMV) as of 31st January 2018, for grandfathering benefit computation.