ITR Filing form for companies, ITR-6 notified by Income Tax

ITR-6 is form for companies (except those claiming exemption under section 11) to report income and pay taxes under the Income Tax Act.

ITR-6 form for companies notified

CA Pratibha Goyal | May 7, 2025 |

ITR Filing form for companies, ITR-6 notified by Income Tax

ITR Filing form for companies, ITR-6 notified by Income Tax

The Central Board of Direct Taxes (CBDT) has notified Income Tax Return form 6 (ITR-6), required for Companies other than companies claiming exemption under section 11.

Key updates made in the form as per the tweet shared by Income Tax Department:

  • Schedule-Capital Gain split for gains before/ after 23.07.2024 (post changes in Finance Act, 2024)
  • Capital loss on share buyback allowed if corresponding dividend income is shown as income from other sources (post 01.10.2024)
  • Reference of sec 44BBC (cruise biz) added
  • Schedule BP changes (Rule 10TIA): Profits from sale of raw diamonds shall be 4% or more of gross receipts.
  • Changes made to capture deductions claimed u/s 24(b).
  • TDS section code to be reported in Schedule-TDS

The Income Tax (I-T) Department has already notified the Income Tax Return (ITR) forms 1, 2, 3, 4 and 5. The department released ITR Form-1 (sahaj) and ITR Form-4 (sugam) on April 29, 2025. After these, ITR Form 3 was released on April 30, 2025. Later on, ITR Form 5 was released on May 2, 2025, and Form 2 on May 3, 2025. These forms are used for filing Income Tax Return (ITR) for the financial year 2024-25.

The due date to file an income tax return for the financial year 2024-25 is 31st July 2025 for non-audit cases and 31st October for audit cases. Make sure you file your ITR before the relevant date.

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