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ITR-6 Return Filing


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Income tax return filing for Companies whose annual turnover is upto Rs.10 lakhs.


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ITR 6 Filing Form

ITR 6 Form is required to be filed by companies when they are not eligible for claiming an exemption under Section 11 of the Income Tax Act, 1961. Companies that have income from property held for charitable or religious purposes can claim an exemption under Section 11.
Therefore, ITR 6 is specifically for companies that do not qualify for this exemption under Section 11.

Efiling audit reports

In case the assessee is required to undergo an audit under section 44AB, and the accounts have been audited by an accountant, the details of the audit report, including the name of the auditor and the date of its submission, must be furnished electronically to the income tax department. This ensures compliance with the audit requirements under section 44AB of the Income Tax Act.

Who is eligible to file ITR 6 Form?

Who is not eligible to file ITR 6 Form?

Companies that derive their income primarily from religious or charitable organizations can claim an exemption under Section 11 of the Income Tax Act. In such cases, these companies are not required to file the ITR 6 Form.

Structure of ITR 6 Form

ITR 6 is divided into Part A and Part B ( along with the sub-sections) with multiple schedules that include information relevant to the income and tax of the taxpayer. Let us have a detailed look at this.

Part A (and its subsections)

General information: This Sub-section should be filed with the basic details of the entity such as the Name, PAN number, address, CIN, Incorporation date, etc.

Trading Account: This sub-section requires the details that are relevant to the income and the expenditure of the company.

Balance sheet: This subsection should consist of the details of the balance sheet of the company such as the liabilities, current liabilities, share capital, and more.

Manufacturing account: This Sub-section required the figures of manufacturing the accounts relating to the inventory such as opening stock, closing stock, and cost of the goods that are produced.

Profit and Loss Account: This subsection should be filed with the details of the company’s profit or the loss that is incurred during the relevant financial year.

Part B (and its subsections)

Part B-TI: Computation of Total Income

Part B-TTI: Computation of Tax liability of the Total Income.

 Bank account details
Schedule –HPFor computing incomes under the head Income from House Property
Schedule –BPFor computing incomes under the head “profit and gains from business and profession
Schedule –DPMFor calculating depreciation on plant & machinery
Schedule –DOAFor a summary of depreciation on all assets
Schedule –DCGFor calculating the deemed capital gain on sale of depreciable assets
Schedule –ESRDeductions u/s 35, i.e. expenditure on scientific research
Schedule –CGFor calculating income under the head “Capital gains”
Schedule –OSFor calculating income from other sources
Schedule –CYLACalculating the income after setting off the current year’s loss
Schedule –BFLACalculation of income after setting off the unabsorbed loss of the previous year
Schedule –CFLStatement of loss for carrying forward to a further year
Schedule –UDStatements of unabsorbed depreciation and allowance
Schedule –ICDSIncome computation disclosure standards on profit
Schedule –10AADeductions u/s 10AA
Schedule –80GDetails of deduction u/s 80G relating to donations
Schedule –80 GGAStatement of donations for scientific research and rural development
Schedule –VIAStatement of deductions from total income under chapter VI-A
Schedule –SIDetails of income chargeable at special tax rates
Schedule –PTIDetails relating to passing through income from business trust or investment fund
Schedule –EIStatement of exempted incomes
Schedule –MATDetails of tax payable u/s 115JB (Minimum Alternate Tax)
Schedule –DDTstatement of tax paid on dividend, i.e. “dividend distribution tax”
Schedule –BBSDetails of tax distributed income on buyback of shares
Schedule –ESIStatement of foreign incomes and tax relief thereto
Schedule –ITDetails on advance-tax paid and self-assessment tax
Schedule –TDSDetails of TDS on incomes other than salaries
Schedule –TCSStatement of TCS (Tax collected at source)
Schedule –FSIStatement of income accruing outside India
Schedule –TRDetails of tax relief claimed for foreign tax paid
Schedule –FAComplete details of foreign assets and foreign income
Schedule –SH1Details of shareholding of an unlisted company
Schedule –SH2Details of shareholding of start-ups
Schedule –AL1Statement of assets and liabilities at the end of the year
Schedule –GSTStatement of turnover reported for GST
Schedule –FDDetails of payment/receipt made in foreign currency

ITR 7 u/s 139 (4D)

Schools, colleges, and institutions are not covered under any section of the Income Tax Act and are required to file the ITR 7 under this regulation.

ITR 7 u/s 139 (4E)

Filing the returns of the income done by a business trust.

ITR 7 u/s 139 (4F)

This form is to be filed by any investment fund referred to in Section 115UB. There is no requirement to furnish the returns of income or loss under any other provision in this section.

What is the structure of the ITR 7 Form?

The ITR 7 Form has been divided into two parts and nineteen schedules.

Schedule-IDetails of amounts accumulated/ set apart within the meaning of section 11(2) in last year’s viz., previous years relevant to the current assessment year.
Schedule-JStatement showing the investment of all funds of the Trust or Institution as on the last day of the previous year.
Schedule-KStatement of particulars regarding the Author(s)/ Founder(s)/ Trustee(s)/ Manager(s), etc., of the Trust or Institution.
Schedule-LADetails in case of a political party.
Schedule-ETDetails in case of an Electoral Trust
Schedule-HPComputation of income under the head Income from House Property.
Schedule-CGComputation of income under the head ITR.
Schedule-OSComputation of income under the head Income from other sources.
Schedule-VCDetails of Voluntary Contributions received
Schedule-OAGeneral information about business and profession
Schedule-BPComputation of income under the head “profit and gains from business or profession
Schedule-CYLAStatement of income after set off of current year’s losses
Schedule-MATComputation of Minimum Alternate Tax payable under section 115JB (n)
Schedule-MATCComputation of tax credit under section 115JAA
Schedule AMTComputation of Alternate Minimum Tax payable under section 115JC (p)
Schedule AMTCComputation of tax credit under section 115JD
Schedule-SIStatement of income which is chargeable to tax at special rates
Schedule-ITStatement of payment of advance-tax and tax on self-assessment.
Schedule-TDSStatement of tax deducted at source on income other than salary.
Schedule-TCSStatement of tax collected at source
Schedule FSIDetails of income accruing or arising outside India
Schedule TRDetails of Taxes paid outside India
Schedule FADetails of Foreign Assets

How to file ITR 6 Form?

The Income-tax department advises to fill the Income-tax returns in the following sequence:

Filing the ITR 6 Form is an online process, and it should be submitted electronically by affixing the Digital Signature Certificate (DSC) of the assessee. No physical documents need to be attached when filing the ITR 6 Form, as it is an annexure-less form. It is essential for the taxpayer to reconcile the information in the form with their tax credit statement in Form 26AS, which contains details of tax deductions, collections, and payments.

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