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.

ITR 6 Form is applicable for those Companies who do not hold any income share from the religious or charitable trust. Any company which does not claim any exemption under Section 11 can use this form to the E-file income tax return.

ITR-6 cannot be filed by Taxpayers who Mentioned below :

1. Individuals
2. Hindu Undivided Family (HUF) Firm
3. Association of Person (AOP)
4. Body of Individuals (BOI)
5. Local Authority and Artificial Judiciary Person

ITR-6 form is to be used when the tax payer is registered as a Company under Indian Companies Act of 1956 or any other law, and if the company is not claiming exemption under section 11 (Income from property held for charitable or religious purposes).

The last day for filing Income tax returns for FY 2020-21 is 31st December 2021 for most of the individual taxpayers. Last date for income tax return filing for taxpayers whose accounts needs to be audited is 15th February 2022.