[vc_row][vc_column width=”2/3″][vc_empty_space height=”50px”][vc_single_image image=”4010″ img_size=”full” alignment=”center”][vc_column_text]

ITR 6 Form Filing

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.


[/vc_column_text][vc_empty_space height=”50px”][/vc_column][vc_column width=”1/3″ css=”.vc_custom_1631944551568{border-top-width: 2px !important;border-right-width: 2px !important;border-bottom-width: 2px !important;border-left-width: 2px !important;padding-top: 40px !important;padding-right: 30px !important;padding-bottom: 50px !important;padding-left: 30px !important;border-left-color: #93cb40 !important;border-left-style: solid !important;border-right-color: #93cb40 !important;border-right-style: solid !important;border-top-color: #93cb40 !important;border-top-style: solid !important;border-bottom-color: #93cb40 !important;border-bottom-style: solid !important;}”][vc_custom_heading text=”If you have any questions, please do not hesitate to contact us…” font_container=”tag:h3|text_align:left” use_theme_fonts=”yes” css=”.vc_custom_1631944485772{padding-bottom: 15px !important;}”][contact-form-7 404 "Not Found"][/vc_column][/vc_row][vc_row row_space=”remove_padding_top”][vc_column][vc_empty_space height=”60px”][vc_column_text]

Efiling audit reports

If in case the assessee is liable for the audit u/s 44AB and the accountant has audited the accounts, then the details of the audit report, the auditor along with the date of furnishing is to be sent to the department electronically.

[/vc_column_text][/vc_column][/vc_row][vc_row content_placement=”middle” custom_background=”bg-theme”][vc_column el_class=”bg”][vc_empty_space][vc_column_text el_class=”bg”]

[/vc_column_text][vc_empty_space height=”10px”][vc_column_text el_class=”bg”]

The companies who have sources of income from religious or charitable organizations can seek exemption under Section 11. In simpler words, an entity that is seeking exemption under Section 11 should not file ITR 6 Form.

[/vc_column_text][/vc_column][/vc_row][vc_row css=”.vc_custom_1631949249915{background-color: #ededed !important;}” el_id=”price”][vc_column][vc_column_text]

Pay as you go to get better pricing.

All Inclusive Pricing – No Hidden Fee

[/vc_column_text][vc_row_inner][vc_column_inner width=”1/3″][gva_pricing title=”Basic” price=”9899″ currency=”₹” period=””]

Income tax return filing for a taxpayer with taxable income of less than Rs.10 lakhs.

[/gva_pricing][/vc_column_inner][vc_column_inner width=”1/3″][gva_pricing title=”Standard” price=”12899″ currency=”₹” period=””]

Income tax return filing for a taxpayer with taxable income of more than Rs.10 lakhs.

[/gva_pricing][/vc_column_inner][vc_column_inner width=”1/3″][gva_pricing title=”Premium” price=”15899″ currency=”₹” period=””]

Income tax return filing for a taxpayer with taxable income of more than Rs.25 lakhs.


The Income-tax department advises to fill the Income-tax returns in the following sequence:

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.

[/vc_column_text][/vc_column][/vc_row][vc_row content_placement=”middle” custom_background=”bg-theme”][vc_column el_class=”bg” css=”.vc_custom_1634382265331{padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;background-color: #ffffff !important;border-radius: 10px !important;}”][vc_column_text el_class=”bg”]

ITR 6 is divided into Part A and Part B ( along with the sub-sections) with multiple schedules that include information relevant to the income and tax of the taxpayer. Let us have a detailed look at this.

Part A ( and its subsections)

General information:

This Sub-section should be filed with the basic details of the entity such as the Name, PAN number, address, CIN, Incorporation date, etc.

Trading Account

This sub-section requires the details that are relevant to the income and the expenditure of the company.

Balance sheet

This subsection should consist of the details of the balance sheet of the company such as the liabilities, current liabilities, share capital, and more.

Manufacturing account

This Sub-section required the figures of manufacturing the accounts relating to the inventory such as opening stock, closing stock, and cost of the goods that are produced.

Profit and Loss Account

This subsection should be filed with the details of the company’s profit or the loss that is incurred during the relevant financial year.

[/vc_column_text][/vc_column][/vc_row][vc_row content_placement=”middle” row_space=”remove_padding_top” custom_background=”bg-theme” css=”.vc_custom_1634385375407{padding-top: 20px !important;padding-right: 20px !important;padding-left: 20px !important;background-color: #93cb40 !important;border-radius: 10px !important;}”][vc_column el_class=”bg” css=”.vc_custom_1634385234808{padding-right: 20px !important;padding-left: 20px !important;background-color: #ffffff !important;border-radius: 10px !important;}”][vc_column_text el_class=”bg”]

Part B (and its subsections)


Part B-TI

Computation of Total Income

Part B-TTI

Computation of Tax liability of the Total Income.


Schedules Purpose
Bank account details
Schedule –HP For computing incomes under the head Income from House Property
Schedule –BP For computing incomes under the head “profit and gains from business and profession
Schedule –DPM For calculating depreciation on plant & machinery
Schedule –DOA For a summary of depreciation on all assets
Schedule –DCG For calculating the deemed capital gain on sale of depreciable assets
Schedule –ESR Deductions u/s 35, i.e. expenditure on scientific research
Schedule –CG For calculating income under the head “Capital gains”
Schedule –OS For calculating income from other sources
Schedule –CYLA Calculating the income after setting off the current year’s loss
Schedule –BFLA Calculation of income after setting off the unabsorbed loss of the previous year
Schedule –CFL Statement of loss for carrying forward to a further year
Schedule –UD Statements of unabsorbed depreciation and allowance
Schedule –ICDS Income computation disclosure standards on profit
Schedule –10AA Deductions u/s 10AA
Schedule –80G Details of deduction u/s 80G relating to donations
Schedule –80 GGA Statement of donations for scientific research and rural development
Schedule –VIA Statement of deductions from total income under chapter VI-A
Schedules Purpose
Schedule –SI Details of income chargeable at special tax rates
Schedule –PTI Details relating to passing through income from business trust or investment fund
Schedule –EI Statement of exempted incomes
Schedule –MAT Details of tax payable u/s 115JB (Minimum Alternate Tax)
Schedule –DDT statement of tax paid on dividend, i.e. “dividend distribution tax”
Schedule –BBS Details of tax distributed income on buyback of shares
Schedule –ESI Statement of foreign incomes and tax relief thereto
Schedule –IT Details on advance-tax paid and self-assessment tax
Schedule –TDS Details of TDS on incomes other than salaries
Schedule –TCS Statement of TCS (Tax collected at source)
Schedule –FSI Statement of income accruing outside India
Schedule –TR Details of tax relief claimed for foreign tax paid
Schedule –FA Complete details of foreign assets and foreign income
Schedule –SH1 Details of shareholding of an unlisted company
Schedule –SH2 Details of shareholding of start-ups
Schedule –AL1 Statement of assets and liabilities at the end of the year
Schedule –GST Statement of turnover reported for GST
Schedule –FD Details of payment/receipt made in foreign currency

[/vc_column_text][/vc_column][/vc_row][vc_row][vc_column][vc_custom_heading text=”Frequently Asked Questions” font_container=”tag:h2|text_align:center” use_theme_fonts=”yes”][/vc_column][/vc_row][vc_row row_space=”remove_padding_top”][vc_column][vc_tta_accordion][vc_tta_section title=”Q.1 What is ITR 6 Form?” tab_id=”1631962818888-f2d58f48-62d7″][vc_column_text]Companies other than companies that claim an exemption under Section 11 should furnish their income tax return in ITR 6 Form.[/vc_column_text][/vc_tta_section][vc_tta_section title=”Q.2 Which companies claim an exemption under Section 11?” tab_id=”1631962818890-d3706755-c985″][vc_column_text]Companies having income from property that is held for charitable or religious purposes than companies claiming exemption under Section 11.

[/vc_column_text][/vc_tta_section][vc_tta_section title=”Q.3 What is the sequence for filing ITR 6 Form?” tab_id=”1631963238585-591cb886-5728″][vc_column_text]ITR 6 should be filed in the following sequence:

[/vc_column_text][/vc_tta_section][vc_tta_section title=”Q.4 How to file ITR 6 Form?” tab_id=”1634375208465-1b41807f-303f”][vc_column_text]This ITR 6 form is to be compulsorily furnished electronically using the Digital Signatures with the Income Tax Department.

[/vc_column_text][/vc_tta_section][vc_tta_section title=”Q.4 Are any documents to be attached with ITR 6?” tab_id=”1634385597472-215ec832-cd6a”][vc_column_text]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 them.

[/vc_column_text][/vc_tta_section][/vc_tta_accordion][/vc_column][/vc_row][vc_row custom_background=”bg-theme”][vc_column][gva_call_to_action title=”Need any further assistance with business compliances and filings?” button_align=”button-center” style_button=”btn-white” text_link=”Contact us” link=”/contact-us/”][/gva_call_to_action][/vc_column][/vc_row]