The Income Tax Department of India issues ITR 6 form for companies to file their income tax returns.
Companies (other than a company claiming exemption under section 11) can use ITR 6 for tax filing. Companies claiming exemption u/s 11 are the ones that hold their income arising from any property for religious or charitable purposes.
This return form has the following components:
As per Income Tax Department, an assessee should follow the below-mentioned sequence while filing ITR:
You are not supposed to attach any document (including TDS Certificate) to this return form. Such documents enclosed with the return form will be detached and returned to you. Taxpayers are advised to match the taxes deducted/collected/paid by or on behalf of them with their Tax Credit Statement (Form 26AS).
Under the head ‘Audit Information,’ if the assessee is liable for audit u/s 44AB and the accounts have been audited by an accountant, then the details of such audit report along with the date of furnishing it (if filed before the return) to the department has to be filled. Further, if the assessee is liable to furnish other audit report the section under which such audit is required and the date of furnishing it to the department (if audit has been carried out under that section) has to be filled. It is compulsory to furnish audit reports (if the audit has been carried out) electronically on or before the date of filing the return of income.