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The Income Tax Department released the ITR-6 Excel Utility for AY 2024-25. ITR-6 is mandatory for companies under the Companies Act, except those eligible for ITR-5.
Tax dept releases ITR-6 Excel utility.
Income Tax Filing 2025: The Income Tax Department has released the ITR-6 Excel Utility for the financial year 2024-25 (Assessment Year (AY) 2024–25), enabling eligible entities to file their annual income tax returns with updated reporting features.
Who Needs to File ITR-6?
ITR-6 is mandatory for all companies registered under the Companies Act, 2013 (or earlier versions), except those eligible to file ITR-5.
This includes:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs)
- Other companies not claiming exemptions under Section 11 of the Income Tax Act (e.g., charitable or religious institutions).
Who Are Not Eligible For ITR-6
Not applicable for companies claiming exemptions under Section 11 (e.g., trusts or institutions with income from property held for charitable or religious purposes).
ITR-6 is not for individuals, HUFs, firms, or other entities—these use other ITR forms (e.g., ITR-1, ITR-3, ITR-5, etc.).
Companies must file ITR-6 electronically with a digital signature.
Different Deadlines For Taxpayers:
September 15 Deadline For Those Who Don’t Require Audit
The tax department has extended the deadline for those taxpayers who don’t require audit to file the taxes. The changes in income tax forms, new slabs under new income tax and capital gain taxes have prompted the department to extend the dates.
Who Can File ITR By October 31, 2025?
Taxpayers whose accounts need to be audited—such as companies, proprietorships, and working partners in firms—have until October 31, 2025, to file their income tax returns (ITR) for the financial year 2024-25 (assessment year 2025-26).
Before they can do that, they must ensure their audit report is submitted by September 30, 2025. As of now, the Income Tax Department has not announced any extension to this deadline.
Deadline for Those with International Dealings
If a taxpayer is involved in international transactions or certain specified domestic transactions, they are required to submit a report under Section 92E. In this case, the due date for filing ITR is November 30, 2025.
To stick to this timeline, their audit report must be submitted by October 31, 2025. Just like in other categories, the government has not given any update about extending this due date.
Varun Yadav is a Sub Editor at News18 Business Digital. He writes articles on markets, personal finance, technology, and more. He completed his post-graduation diploma in English Journalism from the Indian Inst…Read More
Varun Yadav is a Sub Editor at News18 Business Digital. He writes articles on markets, personal finance, technology, and more. He completed his post-graduation diploma in English Journalism from the Indian Inst… Read More
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