CBDT has notified revised Income-tax Return Form ITR-6, under Section 139 of the Income Tax Act, 1961, applicable for the AY 2024-25 (effective from 01/04/2024), vide Notification 16/2024 relating to Income-tax (First Amendment) Rules, 2024. This form is meant for Companies other than companies claiming exemption under section 11.
New form ITR-6 incorporates changes in line with amendments made by the Finance Act 2023. Revised ITR-6 mandates submission of few additional details from companies, like furnishing of Legal Entity Identifier (LEI) in case of large refunds, MSME registration number, reasons for section 44AB tax audit, details of winnings from online games, MSME disallowance, donations to political parties, etc. new/supplementary reporting obligations have been incorporated.
Companies filing ITR-6 for AY 2024-25 shall furnish these new specific details as part of their tax reporting in respect of AY 2024-25.
CBDT Income Tax Notification 16/2024 dated 24/01/2024: Revised Form ITR-6 for AY 2024-25 Notified
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