Income Tax Return Filing: Complete ITR Form 6 Checklist

The income tax return ( ITR ) form 6 has to be furnished by the companies, barring those that are claiming exemption under Section 11 of the Income Tax Act (i.e., organizations with income from property held for charitable or religious purposes). This guide offers a checklist for ITR-6 filing for Assessment Year 2025-26.

Who is Eligible to Use the Form ITR 6 

Applicable Entities:

All companies registered under the Companies Act, 2013 or earlier Companies Act, 1956, including:

1. Domestic companies
2. Foreign companies
3. Firms such as partnerships and LLPs (if not claiming Section 11 exemption)

Not Applicable For: Companies whose income is derived from property held for charitable or religious purposes and claim exemption under Section 11 of the Income tax act.

Also read: Income Tax Returns: CBDT notifies ITR Form 6 for AY 2025-26, Know Complete Changes Here

Pre-Filing Checklist

Essential Documents required for ITR 6

Before starting the ITR-6 filing, gather the following documents for accuracy and smooth processing:

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1. Company Identification

• PAN Card of the company
• Certificate of Incorporation and Corporate Identity Number (CIN)
• Aadhaar details (if applicable)

2. Financial Statements

• Audited Balance Sheet, Profit and Loss Account
• Manufacturing/Trading Account (if applicable)

3. Audit Reports

• Form 3CA & 3CD (if audit applicable)
• Auditor’s name, details, and acknowledgement number of electronically filed report

4. Banking and Tax Details

• Bank statements and account details (account number, IFSC, bank name)
• Advance tax and self-assessment tax payment challans
• TDS/TCS certificates (Form 16A, 26AS, AIS)

5. Income and Investment Proofs

• Details of income from business/profession, house property, capital gains, other sources
• Capital gains statements (with scrip-wise details for Section 112A)
• Investment proofs for deductions (under Chapter VI-A)
• Home loan statements (if claiming interest deduction)

6. Foreign Transactions

• Details of income from business/profession, house property, capital gains, other sourcesDetails of foreign income, assets, and currency transactions (if applicable)

7. Other Relevant Documents

• Details of shareholders, directors, and ownership
• GST turnover/revenue details
• Previous year’s ITR and computation sheets

Also read: Income Tax Return: CBDT Notifies ITR Form 7 for AY 2025-26

Section-wise ITR-6 Form Checklist

1. General & Company Information

• Name, PAN, CIN, incorporation and business commencement dates
• Contact details, registered office address, and email
• Nature and type of company (domestic/foreign, public/private)

2.  Filing Status

• Residential status
• Filing due dates
• Specify if the return is original or revised
• Date of registration and registration number
• Specify company is under liquidation (if applicable)
• Specify return filed by assessee representative (if applicable) and mention its aadhar number, PAN..etc.
• Specify whether it is recognised under DPIIT. 

3. Audit & Financial Information

• Audit status and details (under Income Tax Act or other laws)
• Auditor’s name, date of audit report,UDIN number and acknowledgement number
• Attachments: Form 3CA/3CD as required
• Specify liability to maintain accounts as per section 44AA
• Specify liable for Audit under Section 92E

4. Holding status : Holding shares, company names..etc

5. Business organisation : PAN and name of amalgamated, demerged company

6. Nature of company : mention the nature of the public sector company/ company owned by the Reserve Bank of India/ banking company..etc.

7. Deductions & Reliefs

• Deductions under Chapter VI-A (Sections 80G, 80IA, 80IB, 80IC, 80P, etc.)
• Donations for scientific research, rural development, political parties
• Deductions for SEZ units, start-ups, IFSCs
• Tax relief under DTAA (if applicable)

8. Other Disclosures

• Assets and liabilities (Schedule AL)
• Pass-through income from investment funds/business trusts
• GST turnover/revenue details
• Foreign currency transaction breakup

9. Depreciation & Adjustments

• Depreciation on assets (Schedules DPM for plant/machinery, DOA for other assets, DEP for summary)
• Deemed capital gains on sale of depreciable assets (Schedule DCG)
• Unabsorbed depreciation and loss set-off (Schedules CYLA, BFLA, CFL, UD)

Step-by-Step Filing Procedure

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1. Login to the Income Tax e-filing portal using company credentials.
2. Navigate to ‘File Income Tax Return’ and select the relevant assessment year.
3. Choose Status and ITR Type: Select “Company” and “ITR-6”.
4. Fill Sections: Enter all required information as per the above checklist.
5. Attach Audit Reports: Upload Form 3CA/3CD if audited.
6. Verify and Submit: Preview, validate, and submit the return using a digital signature

Also read: Nearly 5-Year Delay in Filing Defective ITRs Due to Financial Hardship: Bombay HC Allows Condonation on Condition

Due date for Submission of ITR 6

For Assessment Year 2025-26, the due dates for submission of ITR differ based on the nature of the taxpayer’s accounts and transactions. Where the accounts of the taxpayer are audited under Section 44AB of the Income-tax Act, the due date for filing the ITR is 31st October 2025.

Where the taxpayers are dealing with international or specified domestic transactions, the requirement for filing Form 3CEB, the due date becomes 30th November 2025. But where the taxpayer and the assessee do not need an audit, the due date for the filing of the ITR remains 31st July 2025.

Why Is It Important to Choose the Correct ITR Form

Every income tax return form is to disclose important information according to your residential status, source of income, nature of employment, capital gains, business or professional income, and tax audit requirements to the government. Utilizing the right form guarantees your return is processed smoothly without defects, can claim the deductions and exemptions correctly..etc.

Also read: Income Tax Return Filing: Complete ITR Form 1 Checklist for AY 2025-26

How to Choose the Correct ITR Form

To select the appropriate ITR form for filing your return of income, begin with the latest CBDT notifications and visits to the Income Tax Department’s e-filing website for changes.

It is important to identify the nature of your earnings be it from salary, house property, business, capital gains, or overseas sources since each form is prepared for certain types of income and classes of taxpayers. You can also refer to your last year’s ITR can also be useful if your income remains the same.

For intricate income profiles or uncertainty, seek the advice of a professional tax consultant. It would be better if you consult the professionals to avoid the confusion and the negative consequences. You can also utilize the portal’s “Help me decide which ITR form to file” feature to receive suggestions about forms. 

Also read: Inadequate Opportunity of hearing: ITAT restores addition due to Delayed ITR filing matter for fresh adjudication

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