CBDT Notifies ITR-6 Applicable for AY 2025-26 with Key Changes

Notification no. 44/2025, dated 06-05-2025

1. Introduction

The Central Board of Direct Taxes (CBDT) has officially notified the Income Tax Return (ITR) Form 6 applicable for the Assessment Year (AY) 2025-26. This form is primarily meant for companies other than those claiming exemption under Section 11 of the Income-tax Act, 1961.

2. Key Updates

The newly notified ITR Form 6 incorporates several changes, most of which stem from the amendments introduced through the Finance (No. 2) Act, 2024. These modifications aim to align the reporting requirements of taxpayers with the updated provisions of the Income-tax Act.

3. Changes Introduced

While the CBDT has yet to release a comprehensive list of all revisions, preliminary observations indicate that the following types of updates have been made –

• Inclusion of new reporting fields to capture disclosures under amended provisions.
• Revised schedules to accommodate changes in deductions, exemptions, and surcharge applicability.
• Adjustments in audit reporting as per updates to Section 44AB and other relevant sections.

4. Applicability

ITR Form 6 is to be filed by –

• All companies (except those claiming exemption under Section 11)
• Domestic and foreign companies having income under the head “Profits and Gains from Business or Profession”
• Companies liable to file returns in electronic format under digital signature

5. Conclusion

Taxpayers falling under the scope of ITR-6 should carefully examine the updated form and the relevant Finance Act changes before preparing their returns for AY 2025–26. It is advisable to consult tax professionals or refer to the detailed instructions issued by the CBDT to ensure accurate and compliant filing.

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