Deepak Gupta | May 17, 2018 |

CBDT issues guidelines for filling ITR-6 for AY 2018-19 | FY 2017-18 | CBDT issued ITR 6 Filing Guidelines | ITR 6 Guidelines
Guidelines for filling ITR-6 : These instructions are guidelines for filling the particulars in this Return Form. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.
1. Assessment Year for which this Return Form is applicable
This Return Form is applicable for assessment year 2018-19 only i.e., it relates to income earned in Financial Year 2017-18.
2. Who can use this Return Form
This Form can be used by a company, other than a company claiming exemption under section 11.
3. Annexure-less Return Form
Tax-payers are advised to match the taxes deducted/collected/paid by or on behalf of them with their Tax Credit Statement (Form 26AS). (Please refer to www.incometaxindia.gov.in)
4. Manner of filing this Return Form
This Form has to be compulsorily furnished electronically under digital signature to the Income Tax Department.
5. Codes for filling this Return Form

Under the heading ”Filing Status” in the Return Form the relevant box needs to be checked regarding section under which the return is being filed on the basis of following.

How the return is filed	Check Box No.
Voluntarily on or before the due date under section 139(1)	1
Voluntarily after the due date under section 139(4)	2
Revised return under section 139(5)	3
Modified return under section 92CD	4
Under section 119(2)(b) on an application to be made separately before the Income-tax authority. (The return shall be treated as valid only after the application/ claim/ relief under section 119(2)(b) has been admitted by the Income-tax Authority)	5
In response to notice under section 139(9)	6
In response to notice under section 142(1)	7
In response to notice under section 148	8
In response to notice under section 153A/ 153C	9

In case of a revised/defective/modified return, please enter the receipt number of Original return and Date of filing of Original Return. This field is mandatory otherwise the revised return will not be accepted by Income-tax Department. If the return is being filed in response to notice by the Income-tax Department under section 139(9)/142(1)/148/153A/153C, please provide the date of such notice. If this is a modified return under section 92CD, please provide the date of advance pricing agreement.

Under the head Audit Information, if the assessee is liable for Audit u/s 44AB and the accounts have been audited by an accountant, the details of such audit report along with the date of furnishing it (if filed before the return) to the department has to be filled. Further, if the assessee is liable to furnish other audit report the section under which such audit is required and the date of furnishing it to the department (if audit has been carried out under that section) has to be filled. It is mandatory to furnish audit reports (if the audit has been carried out) under the following sections electronically on or before the date of filing the return of income,

Section under which Audit report is mandatorily to be filed electronically (if the audit has been carried out) on or before the due date of furnishing the return of income
Sl.	Section	Sl.	Section
1.	10AA	8.	80-ID
2.	44AB	9.	80JJAA
3.	44DA	10.	80LA
4.	50B	11.	92E
5.	80-IA	12.	115JB
6.	80-IB	13.	115JC
7.	80-IC

Under the head Audit Information, if assessee is liable to audit under any Act other than the Income-tax Act, please fill up, in item (e), name of the Act, Section and date of furnishing audit report.

Under the head Shareholders information, please provide the details of all natural persons who were beneficial owners of shares, holding not less than 10% of the voting power, at any time during the year.
In case of an unlisted company under the ownership information, please provide particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less than 10% of voting power at any time of the previous year, if available with the assessee.

Click here to download the guidelines issued by CBDT. This guideline also include Item by Item Instructions for filing XML.
Click here to download the ITR form
Instructions for filing ITR for AY 2018-19 | FY 17-18

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Tags: Income Tax Return Form in Java Utility, IT RETURN FORM, ITR, ITR 1 Form 2018-19 Pdf, itr 3 for ay 2018-19, ITR Form in Excel Utility, ITR Forms

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