Eligibility Criteria for filing ITR in Form ITR-6

Form ITR-6 is the Income Tax Return form that is used by companies to file their income tax returns with the Income Tax Department of India. To be eligible to file ITR-6, the following conditions must be met:

  • The taxpayer must be a company, other than a company claiming exemption under Section 11 (income from property held for charitable or religious purposes) of the Income Tax Act.

  • The company must not have any income from sources outside India.

  • The company must not have any income from the sale or distribution of liquor, tobacco, or any other similar products.

  • The company must not have any income from speculative business.

  • The company must not have any loss to be carried forward under any head of income.

  • The company must not have any foreign assets or foreign income.

If a company meets all of the above conditions, it is eligible to file its income tax return in Form ITR-6.




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