ITR Filing form for companies, ITR-6 notified by Income Tax

ITR Filing form for companies, ITR-6 notified by Income Tax

The Central Board of Direct Taxes (CBDT) has notified Income Tax Return form 6 (ITR-6), required for Companies other than companies claiming exemption under section 11.

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ITR Filing 2025: I-T Dept. Releases ITR Form 1, 2, 3, 4, and 5, Find Out Which Tax Form You Need to File

Key updates made in the form as per the tweet shared by Income Tax Department:

Schedule-Capital Gain split for gains before/ after 23.07.2024 (post changes in Finance Act, 2024)
Capital loss on share buyback allowed if corresponding dividend income is shown as income from other sources (post 01.10.2024)
Reference of sec 44BBC (cruise biz) added
Schedule BP changes (Rule 10TIA): Profits from sale of raw diamonds shall be 4% or more of gross receipts.
Changes made to capture deductions claimed u/s 24(b).
TDS section code to be reported in Schedule-TDS

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Who all need to file Income Tax Return (ITR) for FY 24-25

The Income Tax (I-T) Department has already notified the Income Tax Return (ITR) forms 1, 2, 3, 4 and 5. The department released ITR Form-1 (sahaj) and ITR Form-4 (sugam) on April 29, 2025. After these, ITR Form 3 was released on April 30, 2025. Later on, ITR Form 5 was released on May 2, 2025, and Form 2 on May 3, 2025. These forms are used for filing Income Tax Return (ITR) for the financial year 2024-25.

The due date to file an income tax return for the financial year 2024-25 is 31st July 2025 for non-audit cases and 31st October for audit cases. Make sure you file your ITR before the relevant date.