Company Income Tax Return in India

From the company

• Audited financial statements for the year - the balance sheet as at 31 March 2026 and the statement of profit and loss, with the schedules behind them. A company on Ind AS gives the Ind AS versions; the form carries a separate Part A-BS - Ind AS and Part A-P&L - Ind AS for them. The figures are keyed into the return, not attached to it

  FORM ITR-6 (AY 2026-27), Part A-BS 'BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OR AS ON THE DATE OF AMALGAMATION' and Part A-P&L; Part A-BS - Ind AS '[applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015]'keyed into the return; no attachment is filed

  Read at source on 2026-09-16

• Form 10-IB, 10-IC or 10-ID, where the company has opted or is opting for taxation under section 115BA, 115BAA or 115BAB - the return needs the assessment year the option was first exercised, and the date of filing and acknowledgement number of that form

  FORM ITR-6 (AY 2026-27), Part A-GEN (e): 'Have you opted for taxation under section 115BA/115BAA/115BAB? ... If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number. If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? ... Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.'filed separately before the return; the return records its date and acknowledgement number

  Read at source on 2026-09-16

• Tax computation and the supporting schedules - advance tax and self-assessment tax challans, and TDS and TCS credit particulars, reconciled against Form 26AS / AIS. The challan and deduction details are entered in the return's tax-payment schedules; no certificate or challan is attached

  FORM ITR-6 (AY 2026-27), Part B-TTI and Schedules TDS/TCS (ScheduleTDS2, ScheduleTDS3 and the TCS schedule in the Department's schema for the year)entered in the return; nothing attached

  Read at source on 2026-09-16

• The company's Corporate Identity Number (CIN) issued by MCA, its date of incorporation and its date of commencement of business

  FORM ITR-6 (AY 2026-27), Part A-GEN, PERSONAL INFORMATION: '(A4) Corporate Identity Number (CIN) issued by MCA', '(A5) Date of incorporation (DD/MM/YYYY)', '(A6) Date of commencement of business (DD/MM/YYYY)'keyed into the return

  Read at source on 2026-09-16

• Udyam registration number under the MSMED Act 2006, where the company is recognised as an MSME; and an LEI number with its valid-upto date, where the refund claimed is Rs 50 crore or more

  FORM ITR-6 (AY 2026-27), Part A-GEN (r) 'Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) | LEI Number | Valid upto date' and (s) 'Whether you are recognized as MSME? ... If yes, please provide registration number allotted as per MSMED Act, 2006'keyed into the return; conditional

  Read at source on 2026-09-16

From each director

• Particulars of every Managing Director, director, secretary and principal officer who held office during the year, and of the person verifying the return - name, designation, residential address, PAN or Aadhaar number, and DIN issued by MCA for each director

  FORM ITR-6 (AY 2026-27), KEY PERSONS A23: 'Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. | S.No. | Name | Designation | Residential Address | PAN/Aadhaar No. | Director Identification Number (DIN) issued by MCA, in case of Director'keyed into the return

  Read at source on 2026-09-16

• Digital Signature Certificate of the person verifying the return - understood to be the only permitted verification method for a company, though see the note

  Income-tax Rules 1962, rule 12(3) - NOT READ AT SOURCE. Previously cited to the Instructions to Form ITR-6 for AY 2021-22: 'This Return Form can be filed with the Income-tax Department electronically ... and verified by way of digital signature only'class 2 or class 3 DSC of the authorised signatory, registered on the e-filing portal

  Indicative — from Income Tax Department - Instructions to Form ITR-6, AY 2021-22, not confirmed on a government portal. We confirm it with the authority before you pay.

From each shareholder

• Particulars of every beneficial owner of 10% or more of the voting power at any time during the year - name, address, percentage held and PAN

  FORM ITR-6 (AY 2026-27), SHAREHOLDERS INFORMATION A24: 'Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year | S.No. | Name and Address | Percentage of shares held | PAN'keyed into the return

  Read at source on 2026-09-16

Other

• Tax audit report under section 44AB (Form 3CA/3CB with Form 3CD), where the company is liable - e-filed separately by the accountant. The return records its date of furnishing, its ACKNOWLEDGEMENT NUMBER, the name of the auditor (proprietorship/firm) and that firm's PAN

  FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(b)-(c): 'Whether liable for audit under section 44AB? ... If (b) is Yes, whether the accounts have been audited by an accountant? ... (1) Date of furnishing of audit report (2) Acknowledgement Number of the Audit Report (3) Name of the auditor (proprietorship/firm) (4) Permanent Account Number (PAN) of the proprietorship/ firm'e-filed separately; the return records only its date and acknowledgement details

  Read at source on 2026-09-16

• Transfer pricing audit report under section 92E, where the company is liable, with its date of furnishing and acknowledgement number

  FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(di)-(dii): 'Are you liable for Audit u/s 92E?' and 'If (di) is Yes, whether the accounts have been audited u/s. 92E? ... Date of furnishing audit report? DD/MM/YYYY ... Acknowledgement Number'e-filed separately

  Read at source on 2026-09-16

• Any other audit report required under the Income-tax Act, with the section code, the date of furnishing and the acknowledgement number for each

  FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(diii): 'If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under: Sl. No. | Section Code | Date (DD/MM/YYYY) | Acknowledgement Number'e-filed separately

  Read at source on 2026-09-16