ITR Form 6 Explained: Who Should File and What You Need to Know for AY 2025–26

As the Income Tax Return (ITR) filing season for Assessment Year (AY) 2025–26 kicks off, it’s essential for businesses to understand which form applies to them. For companies registered under the Companies Act, ITR Form 6 is the designated form for filing, unless the company is claiming exemption under Section 11 of the Income Tax Act, which covers income derived from charitable or religious activities.

Also Read: ITR Filing 2025: ITR-1 to 7 Explained — Which Income Tax Return Form is Right for You? | Republic World

Who should file ITR Form 6?

ITR Form 6 is specifically intended for companies—both private and public—that are not seeking tax exemption under Section 11. This includes most registered businesses, but it excludes individuals, Hindu Undivided Families (HUFs), Limited Liability Partnerships (LLPs), and partnership firms, which have their own distinct filing requirements.

Key requirements and filing dates

Filing ITR Form 6 requires detailed financial disclosure, ensuring transparency in the company’s tax dealings. The form asks for information such as the balance sheet, profit and loss account, depreciation schedules, and a breakdown of any exemptions or deductions claimed. Companies must also report foreign shareholding information, capital gains, and other vital data regarding operational expenses.

To ensure the accuracy and authenticity of submissions, ITR Form 6 must be filed electronically. Companies are required to authenticate their returns through a Digital Signature Certificate (DSC), and paper-based submissions are no longer permitted.

For most companies, the deadline for filing ITR Form 6 is October 31, 2025. However, businesses involved in transfer pricing transactions must submit their reports by November 30, 2025. It’s crucial for companies to meet these deadlines to avoid penalties or delays.

Audit applicability

Additionally, companies with a turnover exceeding Rs 1 crore are required to undergo a tax audit under Section 44AB. The audit report, which is an essential component of ITR filing, must be submitted before the return itself. This ensures that the company’s financials are reviewed thoroughly for compliance.

How to file

All filings must be done through the official Income Tax Department e-filing portal (www.incometax.gov.in). Companies should carefully ensure that all required documents and schedules are uploaded correctly and that they meet the necessary compliance standards.