This page explains all essential need-to-know about ITR-6 Form including eligibility, form structure, filing guidelines and related terms and definition. This form is used by the companies who does not claim the exemption mentioned under Section-11. The exemptions mentioned under Section 11 are the ones who earn income from the religious or charitable trust.
ITR-6 is designed for the companies and business organizations who does not hold any income share from the religious or charitable trust. Any organization which does not claim any exemption under Section11 can use this form to the e-file income tax return.
The taxpayers liable to file ITR with Form ITR-6 may require to e-file audit reports under section 44AB and in that case, they need to obtain an audit report from an accountant. The details of that audit report along with furnishing date must be mentioned under the head "Audit Information" in the Form ITR-6. If the taxpayers submit an audit report under Section 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(vi a), 10A, 12A(1)(b), 44AB, 80-IA, 80-IB, 80-IC, 80-ID, 80JJA, 80LA, 92E or 115JB, then they need to e-file the audit report before the ITR filing date.
The form is divided into parts and schedules and they have various sections including personal and income-related information.
The parts are:
The 33 schedules are:
The sequence to fill out the ITR-6 should be in the following order:
This form compulsorily needs to be filed electronically under digital signature or DSA to the Income Tax Department.
No documents even the TDS certificate is required to be attached with this ITR form. If any attachments are furnished, then they will be returned to the taxpayer. Also, taxpayers are required to match details mentioned in this form with the details mentioned in their Tax Credit Statement Form 26AS.
Fill up all the required information in the verification document and strike out whichever is not applicable to you. Also, sign the verification before furnishing the return along with mentioning your designation. For furnishing any false statement, you can be prosecuted under section 277 of the Income-tax Act, 1961 which can result in rigorous imprisonment and fine if proved.
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