Income Tax Return (ITR) 6

Income Tax Return (ITR) 6 is a tax form designed for companies other than companies claiming exemption under Section 11. These companies typically include public limited companies, private limited companies, and foreign companies with operations in India. ITR 6 is a comprehensive form used by these companies to declare their income, pay applicable taxes, and provide details of their financial activities.

Applications for Filing ITR 6

ITR 6 can be filed online using the Income Tax Department’s e-Filing Portal or through our commercial tax filing platform.

Eligibility Criteria for Filing ITR 6

Companies other than those claiming exemption under Section 11 are required to file ITR 6. These companies include:

• Public limited companies
• Private limited companies
• Foreign companies with operations in India
• Non-profit companies registered under Section 8 of the Companies Act, 2013
• Producer companies registered under Section 581A of the Companies Act, 1956

Documents Needed to File ITR 6

The specific documents required for filing ITR 6 may vary depending on the company’s activities and financial transactions. However, common documents typically include:

• PAN card
• Certificate of Incorporation (COI)
• Memorandum of Association (MoA) and Articles of Association (AoA)
• Audited Profit and Loss Account (P&L) Statement
• Audited Balance Sheet
• Tax Audit Report (if applicable)
• Bank account statements
• Proof of income (e.g., sales invoices, rental income receipts)
• Proof of expenses (e.g., purchase invoices, salary payments, interest payments)
• Proof of investments (e.g., mutual funds, stocks, bonds)
• Proof of deductions (e.g., corporate social responsibility (CSR) expenses, donations)