ITR-6 Return Filing

Professional ITR-6 return filing support for eligible companies, including domestic and foreign companies for whom ITR-6 is the applicable return under the Income Tax Department's guidance.

What Is ITR-6?

ITR-6 is the income-tax return form applicable to companies other than companies claiming exemption under section 11 of the Income Tax Act, 1961. The Income Tax Department's AY 2026-27 guidance specifically identifies ITR-6 for eligible domestic and foreign companies. citeturn0search0turn0search2

ITR-6 is a detailed company return covering the company's legal status, financial information, income, deductions, tax computation and applicable schedules and disclosures.

Who Can File ITR-6 for AY 2026-27?

Domestic Company — ITR-6

The Income Tax Department defines a domestic company under section 2(22A). For AY 2026-27, its domestic-company guidance identifies ITR-6 as applicable to companies other than those claiming exemption under section 11. citeturn0search0

Foreign Company — ITR-6

The Income Tax Department defines a foreign company as a company which is not a domestic company. Its AY 2026-27 guidance also identifies ITR-6 for companies other than companies claiming exemption under section 11. citeturn0search2

ITR-6 vs ITR-7 — Critical Form Selection

The Income Tax Department's current company guidance should be used to determine the correct return before entering financial data. citeturn0search0turn0search2

Complete ITR-6 Filing Areas

Profit & Loss Account

ITR-6 preparation should be aligned with the company's final financial statements. Accounting profit may require tax-specific adjustments before taxable income is determined.

• Revenue and operating-income reconciliation
• Other income and non-operating income review
• Business and administrative expense review
• Depreciation and applicable tax adjustments
• Disallowances and deductions where applicable
• Exempt or specially treated income
• Accounting profit to taxable-income reconciliation
• Consistency between financial statements and ITR schedules

Balance Sheet Information

Company return preparation should include a review of balance-sheet information and its consistency with the final accounts.

Audit & Statutory Reporting

Where audit, tax-audit, transfer-pricing or other statutory reporting requirements apply, the ITR-6 should be consistent with the relevant reports and final financial statements. Audit and reporting obligations depend on the company's facts and the provisions applicable for the relevant year.

AIS & Form 26AS Reconciliation

Before finalising the return, the company's books and tax records should be reconciled with AIS and Form 26AS, including reported transactions, TDS/TCS and tax payments.

ITR-6 Tax Computation

The final computation should be checked against books, tax payments, TDS/TCS credits, applicable deductions and other relevant schedules before submission.

MAT & Company Tax Regime Review

Depending on the company's circumstances, additional tax computations or regime-specific conditions may apply. Where minimum alternate tax, book-profit computation, deductions, incentives or other special provisions are relevant, the calculations should be reviewed before filing.

Foreign Transactions & International Tax

Companies with international transactions may require additional tax review and disclosures. Depending on the facts, review foreign income, withholding, treaty positions, foreign assets, remittances and other applicable reporting.

• Foreign-source income
• Cross-border payments and withholding
• Applicable DTAA / treaty positions
• Foreign assets or accounts where reporting is applicable
• International related-party transactions
• Transfer-pricing documentation and reports
• Foreign tax credit information where applicable

Transfer Pricing & Related-Party Transactions

Where international or specified related-party transactions exist, applicable transfer-pricing compliance should be reviewed and the ITR-6 should be consistent with relevant documentation, reports and books.

Documents Required for ITR-6 Filing

• Company PAN and incorporation details
• Domestic / foreign company status information
• Constitutional documents where relevant
• Audited financial statements where applicable
• Profit & loss account
• Balance sheet and schedules
• Trial balance and relevant ledgers
• Bank statements and transaction summaries
• AIS and Form 26AS
• TDS/TCS certificates and tax-payment records
• Advance-tax and self-assessment-tax information
• Audit / tax-audit information where applicable
• Transfer-pricing information where applicable
• Investment, asset, liability and capital-transaction details
• Previous-year ITR and assessment information where relevant
• Documents supporting applicable deductions and tax adjustments

ITR-6 Filing Process

Official Income Tax Portal Workflow

The e-Filing portal and utility screens can change as the Department updates its system. In general, the authorised filer logs in, selects the applicable Assessment Year and return-filing service, selects the company status and ITR-6, reviews available information, completes required schedules, validates and previews the return, submits it and completes the applicable verification process.

AY 2026-27 — Current ITR-6 Utility Status

The Income Tax Department's current downloads page lists the ITR-6 utility at version 1.0.0, with latest release dated 20 August 2026. The same official page identifies ITR-6 as being for companies other than companies claiming exemption under section 11. citeturn0search1turn0search3

Common ITR-6 Filing Errors to Avoid

GSTBUY ITR-6 Return Filing Support

GSTBUY can assist eligible companies with ITR-6 form review, document organisation, financial-data reconciliation, tax-computation review, applicable schedule preparation, filing support and verification workflows.

Frequently Asked Questions