Excel Utilities Now Available for ITR-5 and ITR-6; File ITR Before Sept 15

The Income Tax department has announced an Excel utility for filing Income Tax Return Form 6 (ITR-6) for Companies other than companies claiming exemption under section 11.

The last ITR-5 required for filing ITR of persons other than individuals, HUFs, companies and persons filing form ITR-7 was released. Excel utility for ITR-5 and ITR-6 Forms now available.

Who is eligible to file form ITR-5?

The ITR-5 is mainly used for filing ITR by firms, Limited liability partnership (LLPs), associations of persons (AOPs) and bodies of Individuals (BOIs), Artificial Juridical Person Estate of the deceased, estates of the insolvent or business trusts.

Who is eligible to file ITR-6 ?

ITR-6 is compulsory for all companies registered under the Companies Act, 2013 or earlier versions, except those eligible to file ITR-5. This includes Private Limited Companies, Public Limited Companies, One person companies (OPCs) and other companies not claiming exemptions under Section 11 of the Income Tax Act.

Taxpayers whose accounts need to be audited, such as companies or working partners in firms, have until October 31, 2025, to file their income tax returns (ITR) for the financial year 2024-25 assessment year 2025-26.

Note: September 15, 2025, is the due date for filing ITR for Non-Audit entities for FY 2024-25