ITR-6 is the Income Tax Return form applicable to companies other than those claiming exemption under Section 11 of the Income Tax Act relating to income from charitable or religious purposes.
For Assessment Year (AY) 2026-27, the Central Board of Direct Taxes (CBDT) has notified the revised ITR-6 form filing with updated disclosure requirements, enhanced reporting standards, and improved compliance mechanisms.
ITR-6 is applicable to:
The form applies to all companies except those claiming exemption under Section 11.
The following entities cannot use ITR-6:
The revised ITR-6 introduces expanded disclosures relating to:
These changes are aimed at improving transparency and digital compliance.
CBDT has rationalized reporting requirements relating to capital gains and removed certain bifurcation requirements introduced in earlier forms.
The revised form now includes:
This improves communication between taxpayers and the Income Tax Department.
The updated Schedule-IT now requires:
These changes help improve reconciliation and reduce tax mismatches.
The revised ITR-6 aligns with evolving digital compliance standards and updated reporting systems introduced by CBDT for corporate taxpayers.
| Particulars | Due Date |
|---|---|
| Companies requiring Tax Audit | 31 October 2026 |
| Companies requiring a Transfer Pricing Report | 30 November 2026 |
| Belated Return | 31 December 2026 |
| Revised Return | 31 March 2027 |
| Updated Return (ITR-U) | Up to 31 March 2031 |
Before filing ITR-6, companies should keep the following documents ready:
ITR-6 contains multiple reporting schedules, including:
Companies liable under Section 115JB are required to report:
Proper MAT reporting is essential to avoid notices and reconciliation issues.
Companies are generally required to undergo tax audit under Section 44AB. Tax audit reports must be filed before the due date applicable to audit cases.
Delay in audit filing may result in:
Although the new Income Tax Act, 2025 has become effective from April 2026, returns for AY 2026-27 relating to FY 2025-26 will continue to be governed by the Income Tax Act, 1961.
Official filing portal: Income Tax e-Filing Portal
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