ITR-6 Filing Guide: ITR-6 is the income tax return form for companies that do not claim tax exemption under Section 11, which applies to charitable or religious trusts.

For Assessment Year 2025–26, companies — both private and public — that earn taxable income and are not eligible for exemption must mandatorily file ITR-6 electronically.

This form covers various income sources such as business profits, capital gains, and other income, but excludes entities involved in charitable or religious activities.

Here’s a detailed breakdown of who is eligible to file ITR-6 and who must opt for other ITR forms.

Who can file ITR-6:

ITR-6 is meant exclusively for companies registered under the Companies Act that are not claiming exemption under Section 11 of the Income Tax Act. This includes private limited companies, public limited companies, and one-person companies that earn income from business, profession, capital gains, or other sources. These companies must file their returns electronically only.

Who cannot file ITR-6:

Entities claiming exemption under Section 11—such as companies engaged in charitable or religious activities—cannot use ITR-6. Instead, they must file ITR-7. Additionally, non-corporate entities like individuals, HUFs, partnership firms (including LLPs), trusts, AOPs, BOIs, and political parties are not eligible to file ITR-6. They should use ITR-1 to ITR-5 or ITR-7, depending on the nature of their income and legal structure.

The Income Tax department has now notified all seven forms for taxpayers to file their returns — with some due by the end of July. The last date for individuals and those who do not have to get their accounts audited is July 31. Meanwhile businesses and professionals requiring an audit as well as domestic companies will have time till October 31 to file their returns for the recently concluded financial year.

What is the ITR filing deadline?

According to details notified by the Income Tax Department, people who do not need their accounts to be audited have time till September 15 to file income tax return for AY 2025-26. The CBDT recently extended the deadline from July 31 to September 15, 2025.

This deadline will not be applicable for corporate-assessees as well as individuals whose books of account are required to be audited. It will also not apply for the partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A are applicable. An assessee who is required to furnish a report under section 92E will also be exempted from the July 31 deadline.

What are the upcoming ITR deadlines?

Individuals, HUFs, AOPs, BOIs (non-audit)September 15
Businesses or professionals requiring auditOctober 31
Domestic companiesOctober 31
Taxpayers with transfer pricing reportsNovember 30
Belated or revised returnsDecember 31

Who can file which ITR form?

ITR Form 1 (Sahaj) and ITR Form 4 (Sugam) are simpler forms that cater to a large number of small and medium taxpayers. Sahaj can be filed by a resident individual having annual income of up to Rs 50 lakh and who receives income from salary, one house property, other sources (interest) and agricultural income up to Rs 5,000 a year. Sugam can be filed by individuals, Hindu Undivided Families (HUFs) and firms (other than Limited Liability Partnerships (LLPs)) having a total annual income of up to Rs 50 lakh and income from business and profession.

ITR-2 is filed by individuals and HUFs not having income from profits and gains in business or profession, but having income from capital gains.

ITR-5 is filed by firms and Limited Liability Partnership and Cooperative Societies.

ITR-6 is filed by companies registered under the Companies Act.

ITR-7 is filed by trusts and charitable institutions.

(With inputs from agencies)