ITR 6 Form is to be furnished by the Companies to e-file the income tax returns if they are not
claiming exemption under Section 11 of the Income Tax Act 1961. Under the Income-tax Rules, the
Companies that can claim an exemption under section 11 are those that have income from the
property that is held for the charitable or religious person.
Hence, ITR 6 is to be filed by the companies that do not claim an exemption under
section 11.
ITR 6 Form is to be filed by every company irrespective of its structure registered under the Companies Act 2013 or the earlier Companies Act 1956. However, the companies whose source of income comes from the property that is held for religious or charitable purposes are not required to file ITR 6 Form.
If the sales, turnover, or gross receipts are more than Rs.1 crore in the preceding financial year the entity must get the accounts audited from a certified Chartered Accountant.
The Income-tax department advises to fill the Income-tax returns in the following sequence:
Part A ( and its subsection) All the Schedules
Part B ( its subsection) Verification
This income tax return has to be filed online and is to be furnished electronically by
affixing the DSC of the assessee. While filing the ITR 6 Form no document is required to be
attached with return. ITR 6 Form is an annexure-less form.
The taxpayer is required to tally the data with the tax credit statement Form 26 AS
regarding the tax deduction, collection, and payment.
| Monthly Purchase Bill |
| Monthly Sales Bill |
| Sales Return Details |
| Purchase Return Details |
| Tax Paid Challans for GST |
| From 26AS |
| Day to day Administration expenses and General expenses details |
| Rental Agreement (if applicable) |
| Fixed Assets Invoice Copy (if Applicable) |
| Investment details made by Cash |
Document required for Business Tax Filing
Document required for TDS Filing
Document required for GST Registration
Document required for GST Return Filing
Document required for Trademark Registration
Document required for company Registration
Document for private Limited Registration
Partnership company Registration
1.What is ITR 6 Form?
Companies other than companies that claim an exemption under Section 11 should furnish their income tax return in ITR 6 Form.
2. Which companies claim an exemption under Section 11?
Companies having income from property that is held for charitable or religious purposes than companies claiming exemption under Section 11.
3.What is the sequence for filing ITR 6 Form?
ITR 6 should be filed in the following sequence: Part A Schedules Part B Verification
4. How to file ITR 6 Form?
This ITR 6 form is to be compulsorily furnished electronically using the Digital Signatures with the Income Tax Department.
5. Are any documents to be attached with ITR 6?
No documents, not even the TDS certificate should be attached while filing ITR 6 returns. The taxpayers are advised to match the deducted taxes on behalf of.
