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ITR-6 Form can be utilized to file their Tax Returns only by Companies that are not appealing exemption under section 11 (Income from property that are meant for charitable or religious purposes) with the Income Tax Department of India.

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    The income tax department of India mandates that all businesses, apart from those that can hold their income from properties for charitable or religious reasons, should fill up the ITR – 6 Form and submit it in order to file for income tax returns.

    Filing Income Tax Return ITR 6 Form

    ITR 6 Form is to be filed by every company irrespective of its structure registered under the Companies Act 2013 or the earlier Companies Act 1956. However, the companies whose source of income comes from the property that is held for religious or charitable purposes are not required to file ITR 6 Form.

    The ITR 6 form is an income tax form that is to be used by companies other than those companies that claim exemptions under Section-11. Companies that can claim exemptions under Section-11 are the ones who hold their income from property for religious or charitable purposes.

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