ITR-6 Utility for AY 2025-26: Now Available for Filing

The Income Tax Department has released the ITR-6 utility for AY 2025-26. Companies (except those claiming Section 11 exemption) can now file returns online or offline.

Know ITR-6 Filing Eligibility Criteria and Document Required

Vanshika verma | Sep 26, 2025 |

ITR-6 Utility for AY 2025-26: Now Available for Filing

ITR-6 Utility for AY 2025-26: Now Available for Filing

The Income Tax Department has made an announcement on its portal regarding Income Tax Return (ITR) filing. The department released both online and offline utilities for ITR-6 for Assessment Year 2025-26 for filing. Online Utility was released on September 25, 2025 however, the offline utility was released one day prior i.e., on September 24, 2025.

Companies can now file ITR-6 either online directly on the Income Tax Department’s official portal or by using the offline utility.

Table of Content
  1. ITR-6 Form
  2. Who is Eligible to File ITR-6?
  3. Documents Required

ITR-6 Form

ITR-6 is specifically meant for companies registered under the Companies Act, except those claiming exemption under Section 11 (income from property held for charitable or religious purposes).

The utility permits companies to prepare and submit their tax return online, ensuring compliance with India’s tax laws. It is available in different formats such as Excel-based and JSON-based utilities which enables both offline preparation and online submission.

Who is Eligible to File ITR-6?

Applicable to both domestic or foreign companies with income in India except those claiming exemption under Section 11. It includes companies with:

  • Capital gains
  • Business income
  • Foreign assets or income
  • Other taxable income

Documents Required

Below are some major documents which companies require to file ITR-6:

  • Profit and Loss Account details
  • Balance Sheet as per Companies Act
  • Audit information (if applicable)
  • Details of depreciation, deductions, MAT (Minimum Alternate Tax), etc.

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