Filing Income Tax Returns (ITR) is mandatory for companies and businesses in India. The ITR-6 form is specifically designed for companies other than those claiming exemption under Section 11 (Income from property held for charitable/religious purposes).
If you’re a business owner, a company representative, or a tax professional, this 2025 ITR-6 guide will help you understand the filing process, eligibility, documents required, and recent updates.
1. Who Should File ITR-6?
The ITR-6 form applies to:
- All companies registered under the Companies Act (including private and public limited companies).
- LLPs (Limited Liability Partnerships) – Though LLPs usually file ITR-5, certain cases may require ITR-6.
- Foreign companies operating in India.
Exemptions:
- Companies filing under Section 11 (charitable/religious trusts) must file ITR-7 instead.
2. Key Changes in ITR-6 for 2025
The Income Tax Department updates ITR forms yearly. Here are the 2025 changes:
Enhanced Digital Compliance:
- Mandatory pre-filling of financial data (GST, TDS, AIS).
- Two-factor authentication (2FA) for e-filing login.
Revised Disclosure Requirements:
- Additional details on CSR (Corporate Social Responsibility) spending.
- Separate reporting for cryptocurrency & virtual digital assets (VDAs).
Stricter Penalty for Late Filing:
- Late filing beyond October 31, 2025 (for non-audit cases) or November 30, 2025 (audit cases) attracts higher penalties.
3. Documents Required for ITR-6 Filing
- Financial Statements (Balance Sheet, P&L Statement)
- Audit Report (if applicable, under Section 44AB)
- GST Returns & Sales Data
- TDS/TCS Certificates (Form 16A, 16B, 16C)
- Bank Statements & Interest Certificates
- AIS (Annual Information Statement) from Income Tax Portal
4. Step-by-Step ITR-6 Filing Process for 2025
Step 1: Register/Login to Income Tax e-Filing Portal
- Visit https://www.incometax.gov.in
- Use DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) for authentication.
Step 2: Download ITR-6 Excel/JSON Utility
- Go to Downloads > ITR Forms > ITR-6 (AY 2025-26).
- Fill in financial details offline before uploading.
Step 3: Pre-validate Bank Account & Other Details
- Ensure pre-validation of bank accounts for refunds.
- Verify TDS details in Form 26AS & AIS.
Step 4: Upload & Submit ITR-6
- Upload the Excel/JSON file on the portal.
- E-verify using Aadhaar OTP, DSC, or EVC.
Step 5: Acknowledgement & Tracking
- Download ITR-V (if not e-verified) and send to CPC within 30 days.
Track status via “View Returns/Forms” section.
5. Late Fees:
- ₹5,000 (if filed by Dec 31, 2025)
- ₹10,000 (after Dec 31, 2025)
6. Common Mistakes to Avoid
- Incorrect PAN or Company Details
- Mismatch in TDS & 26AS Data
- Missing Audit Report (if turnover > ₹1 crore)
- Not E-verifying ITR after submission
7. Conclusion
Filing ITR-6 correctly ensures compliance and avoids penalties. For 2025, ensure you:
✔️ Gather all financial documents in advance.
✔️ Check AIS & Form 26AS for discrepancies.
✔️ File before the due date to avoid late fees.