ITR 6
An Income Tax Return (ITR) is a prescribed form or statement through which a taxpayer furnishes details of their total income, applicable deductions, tax liability, taxes paid, and refund due, if any, to the Income Tax Department for a particular tax year.
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ITR-6 FORM – Eligibility and Non-Eligibility
ITR-6 is applicable to the following entities:
1. Private Limited Companies.
2. Public Limited Companies.
3. One Person Companies (OPCs).
4. Section 8 Companies (not claiming exemption under Section 11).
5. Government Companies.
6. Foreign Companies having taxable income in India.
7. Other domestic companies incorporated under the Companies Act.
8. Other entities treated as companies under the Income Tax Act.
ITR-6 is NOT applicable to:
1. Individual taxpayers.
2. Hindu Undivided Families (HUFs).
3. Partnership Firms.
4. Limited Liability Partnerships (LLPs).
5. Association of Persons (AOP).
6. Body of Individuals (BOI).
7. Trusts claiming exemption under Section 11.
8. Charitable or Religious Institutions required to file ITR-7.
9. Political Parties required to file ITR-7.
10. Educational Institutions required to file ITR-7 under the applicable provisions.
Important Points:
- ITR-6 is specifically designed for companies other than those claiming exemption under Section 11.
- There is no general ₹50 lakh income limit for filing ITR-6.
- Companies are required to file their income tax returns electronically using a Digital Signature Certificate (DSC).
- Applicability depends on the company's legal status and exemption claims.
TR-6 – DOCUMENTS REQUIRED
Applicable for: Domestic and Foreign Companies, Private Limited Companies, Public Limited Companies, One Person Companies (OPCs) and other companies required to file ITR-6, except companies covered under the ITR-7 filing provisions.
Documents Checklist
1. Company Registration Documents
1. Company PAN Card.
2. Certificate of Incorporation.
3. Corporate Identification Number (CIN).
4. Memorandum of Association (MOA).
5. Articles of Association (AOA).
6. Company Master Data.
7. Registered Office Address Proof.
8. Details of Directors and Shareholders.
9. PAN and Aadhaar Details of Directors.
10. Authorised Signatory Details.
2. Financial Documents
11. Audited Balance Sheet.
12. Profit & Loss Account.
13. Cash Flow Statement, if applicable.
14. Notes to Accounts.
15. Trial Balance.
16. General Ledger.
17. Bank Statements of All Company Accounts.
18. Fixed Assets Register.
19. Depreciation Working.
20. Stock / Inventory Details, if applicable.
21. Debtors and Creditors Details.
22. Loans and Borrowings Details.
23. Share Capital and Reserves Details.
3. Business & Income Documents
24. Sales and Purchase Details.
25. Business Revenue Details.
26. Business Expenses Details.
27. Interest and Dividend Income Details.
28. Capital Gains Details, if applicable.
29. Rental Income Details, if applicable.
30. Foreign Income and Asset Details, if applicable.
31. Related Party Transaction Details.
32. Investment and Fixed Deposit Details.
4. GST & Tax Documents
33. GST Registration Certificate, if applicable.
34. GSTR-1 Returns, if applicable.
35. GSTR-3B Returns, if applicable.
36. GST Annual Return and Reconciliation, if applicable.
37. Form 168.
38. Annual Information Statement (AIS).
39. Taxpayer Information Summary (TIS).
40. TDS / TCS Certificates.
41. Advance Tax Payment Details.
42. Self-Assessment Tax Challans.
43. Previous Income Tax Return Acknowledgement.
5. Audit & Compliance Documents
44. Statutory Audit Report.
45. Tax Audit Report, if applicable.
46. Auditor's Name and Membership Details.
47. UDIN Details, where applicable.
48. Details of Disallowable Expenses.
49. Brought Forward Losses Details.
50. Unabsorbed Depreciation Details.
51. Tax Credit and Tax Computation Working.
52. Applicable Special Tax Regime Election / Option Details.
53. Details of Income-tax Notices and Proceedings, if any.
6. Additional Documents (If Applicable)
54. Foreign Tax Credit Details.
55. International Transaction Details.
56. Transfer Pricing Documentation.
57. Foreign Bank Account Details.
58. Details of Business Restructuring / Merger / Amalgamation.
59. Details of Tax Exemptions and Deductions.
60. Details of Tax Refund Bank Account.
Important Notes
- Companies are required to file their income tax returns electronically using a Digital Signature Certificate (DSC).
- Companies covered under the specific ITR-7 provisions must use ITR-7 instead.
- Additional documents may be required depending on company activities and applicable tax provisions.
- Supporting documents are generally retained for verification and are not uploaded with the return.
ITR-6 is applicable to the following entities:
1. Private Limited Companies.
2. Public Limited Companies.
3. One Person Companies (OPCs).
4. Section 8 Companies (not claiming exemption under Section 11).
5. Government Companies.
6. Foreign Companies having taxable income in India.
7. Other domestic companies incorporated under the Companies Act.
8. Other entities treated as companies under the Income Tax Act.
ITR-6 is NOT applicable to:
1. Individual taxpayers.
2. Hindu Undivided Families (HUFs).
3. Partnership Firms.
4. Limited Liability Partnerships (LLPs).
5. Association of Persons (AOP).
6. Body of Individuals (BOI).
7. Trusts claiming exemption under Section 11.
8. Charitable or Religious Institutions required to file ITR-7.
9. Political Parties required to file ITR-7.
10. Educational Institutions required to file ITR-7 under the applicable provisions.
Important Points:
- ITR-6 is specifically designed for companies other than those claiming exemption under Section 11.
- There is no general ₹50 lakh income limit for filing ITR-6.
- Companies are required to file their income tax returns electronically using a Digital Signature Certificate (DSC).
- Applicability depends on the company's legal status and exemption claims.
TR-6 – DOCUMENTS REQUIRED
Applicable for: Domestic and Foreign Companies, Private Limited Companies, Public Limited Companies, One Person Companies (OPCs) and other companies required to file ITR-6, except companies covered under the ITR-7 filing provisions.
Documents Checklist
1. Company Registration Documents
1. Company PAN Card.
2. Certificate of Incorporation.
3. Corporate Identification Number (CIN).
4. Memorandum of Association (MOA).
5. Articles of Association (AOA).
6. Company Master Data.
7. Registered Office Address Proof.
8. Details of Directors and Shareholders.
9. PAN and Aadhaar Details of Directors.
10. Authorised Signatory Details.
2. Financial Documents
11. Audited Balance Sheet.
12. Profit & Loss Account.
13. Cash Flow Statement, if applicable.
14. Notes to Accounts.
15. Trial Balance.
16. General Ledger.
17. Bank Statements of All Company Accounts.
18. Fixed Assets Register.
19. Depreciation Working.
20. Stock / Inventory Details, if applicable.
21. Debtors and Creditors Details.
22. Loans and Borrowings Details.
23. Share Capital and Reserves Details.
3. Business & Income Documents
24. Sales and Purchase Details.
25. Business Revenue Details.
26. Business Expenses Details.
27. Interest and Dividend Income Details.
28. Capital Gains Details, if applicable.
29. Rental Income Details, if applicable.
30. Foreign Income and Asset Details, if applicable.
31. Related Party Transaction Details.
32. Investment and Fixed Deposit Details.
4. GST & Tax Documents
33. GST Registration Certificate, if applicable.
34. GSTR-1 Returns, if applicable.
35. GSTR-3B Returns, if applicable.
36. GST Annual Return and Reconciliation, if applicable.
37. Form 168.
38. Annual Information Statement (AIS).
39. Taxpayer Information Summary (TIS).
40. TDS / TCS Certificates.
41. Advance Tax Payment Details.
42. Self-Assessment Tax Challans.
43. Previous Income Tax Return Acknowledgement.
5. Audit & Compliance Documents
44. Statutory Audit Report.
45. Tax Audit Report, if applicable.
46. Auditor's Name and Membership Details.
47. UDIN Details, where applicable.
48. Details of Disallowable Expenses.
49. Brought Forward Losses Details.
50. Unabsorbed Depreciation Details.
51. Tax Credit and Tax Computation Working.
52. Applicable Special Tax Regime Election / Option Details.
53. Details of Income-tax Notices and Proceedings, if any.
6. Additional Documents (If Applicable)
54. Foreign Tax Credit Details.
55. International Transaction Details.
56. Transfer Pricing Documentation.
57. Foreign Bank Account Details.
58. Details of Business Restructuring / Merger / Amalgamation.
59. Details of Tax Exemptions and Deductions.
60. Details of Tax Refund Bank Account.
Important Notes
- Companies are required to file their income tax returns electronically using a Digital Signature Certificate (DSC).
- Companies covered under the specific ITR-7 provisions must use ITR-7 instead.
- Additional documents may be required depending on company activities and applicable tax provisions.
- Supporting documents are generally retained for verification and are not uploaded with the return.
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