FY 2020-21 AY 2021-22 – ITR 6 Form Structure

The article discusses FY 2020-21 AY 2021-22 – Income Tax Return ITR 6 Form Structure.

Table of Contents

ITR 6 Form

Form ITR 6 is for the company as per section 2(17) of the Income Tax Act, this form is filed by a company other than a company that is required to file a return in Form ITR‐7.

Part‐ A – General Information

The general information part contains the following:

PERSONAL INFORMATION

Name
PAN
Is there any change in the company’s name? If yes, please furnish the old name
Corporate Identity Number (CIN) issued by MCA
Flat/ Door/ Block No.Name of Premises/ Building /Village Road/ Street/Post Office
Area/ Locality
Town/ City/ District
State
Country
PIN Code/ Zip Code
Date of incorporation (DD/MM/YYYY)
Date of commencement of business (DD/MM/YYYY)
Type of company
If a public company write 6, and if a private company write 7 (as defined in section 3 of The Companies Act)
Office Phone Number with STD code/ Mobile No.1
Mobile No.2
Email Address (Self)
Email Address‐2

FILING STATUS

Filed u/s
If filed voluntarily on or before the due date, tick ‘139(1)’
If filed voluntarily after the due date, tick ‘139(4)’
If this is a revised return, tick ‘139(5)’
If this is a modified return, filed in accordance with an Advanced Pricing Agreement (APA), tick ‘92CD’ (e) If filed in pursuance to an order u/s 119(2)(b)
If revised/ defective/ modified then enter Receipt No. and Date of filing original return Or Filed in response to notice u/s

(a) If filed in response to a notice u/s 139(9),

(b) If filed in response to notice u/s 142(1),

If filed in response to notice or order , please enter Unique number/Document Identification Number &date of such notice or order or if filed u/s 92CD enter date of advance pricing agreement
Residential Status in India
- Resident
- Non Resident
Whether assessee has opted for taxation under section 115BA/ 115BAA/ 115BAB?
Whether total turnover/ gross receipts in the previous year 2018‐19 exceeds 400 crore rupees?
Whether the assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central Government has adopted any agreement under sec 90A(1)?
In the case of non‐resident, is there a Permanent Establishment (PE) in India
Whether the assessee is required to seek registration under any law for the time being in force relating to companies?
Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015
Whether the assessee is located in an International Financial Services Centre and derives income solely in convertible foreign exchange?
Whether the assessee company is under liquidation
Whether you are an FII/ FPI? If yes, please provide SEBI Regn. No.
Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956?
Whether this return is being filed by a representative assessee
Whether you are recognized as start-up by DPIIT? If yes, please provide the start-up recognition number allotted by the DPIIT.
Whether certificate from the inter‐ministerial board for certification is received? If yes, provide the certification number
Whether declaration in Form 2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return? If yes, provide the date of filing Form‐2

AUDIT INFORMATION

Whether liable to maintain accounts as per section 44AA?
Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB
- If No, whether during the year Total sales/turnover/gross receipts of business exceeds Rs. 1 crore but does not exceeds Rs 10Crore?
- If Yes is selected at a2i, whether the aggregate of all amounts received including the amount received for sales, turnover, or gross receipts or on capital account such as capital contribution, loans, etc. during the previous year, in cash, does not exceed five percent of the said amount?
- If Yes is selected at a2i, whether the aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loan, etc., in cash, during the previous year does not exceed five percent of the said payment?
Whether liable for audit under section 44AB? If Yes, whether the accounts have been audited by an accountant? Please furnish the following information below:
Date of furnishing of the audit report (DD/MM/YYYY)
Name of the auditor signing the tax audit report
Membership No. of the auditor
Name of the auditor (proprietorship/ firm)
Proprietorship/firm registration number
Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm
Date of the report of the audit
Are you liable for Audit u/s 92E? If Yes, whether the accounts have been audited u/s. 92E? Date of furnishing audit report? DD/MM/YYYY
If liable to furnish other audit reports, mention whether have you furnished such report. If yes, please provide details as under:
- Section Code
- Date of furnishing the audit report (DD/MM/YY)

Mention the Act, section, and date of furnishing the audit report under any Act other than the Income‐tax Act

HOLDING STATUS

Nature of company
Details of holding company
Details of the subsidiary company

BUSINESS ORGANISATION

In case there was a business reorganization such as amalgamation or demerger during the previous year, please provide the details thereof in the relevant column.

In case of amalgamating company, mention the details of amalgamated company
In case of the amalgamated company, mention the details of amalgamating company
In case of demerged company, mention the details of the resulting company.
In the case of the resulting company, mention the details of demerged company.

KEY PERSONS

Particulars of key persons and details of an eligible person who is verifying the return

SHAREHOLDERS INFORMATION

Particulars of major shareholders

OWNERSHIP INFORMATION

In the case of an unlisted company, particulars of ultimate beneficial owners.
In the case of a Foreign Company, please furnish the details of the immediate parent company.
In case of a Foreign Company, please furnish the details of the ultimate parent company.

NATURE OF COMPANY

Please specify the nature of the company in columns (1) to (8) by ticking the applicable check-box.

Whether a public sector company as defined in section 2(36A) of the Income‐tax Act
Whether a company owned by the Reserve Bank of India
Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank
Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949
Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act
Whether a company registered with Insurance Regulatory and Development Authority (established under sub‐section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999)
Whether a company being a non‐banking Financial Institution
Whether the company is unlisted? If yes, please ensure to fill up the Schedule SH‐1 and Schedule AL‐1

Schedule HP‐ Details of Income from House Property

Address of property
Town/City
State
Pin code/ Zip code
Owner of Property
Is the property co‐owned
Assesses percentage of share in the Property
Name of Co‐owners
PAN/Aadhaar No. of Co owner(s)
Percentage share of co‐owner(s) in property
Type of House property
Name(s) of Tenant
PAN/Aadhaar No. of
Tenant(s)
PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed)
1) Gross rent received/ receivable/ lettable value during the year
The amount of rent which cannot be realised
Tax paid to local authorities
Total
Annual Value
Annual value of the property owned
30% of Annual value of the property owned
Interest payable on borrowed capital
Total
Arrears/Unrealized rent received during the year less 30%
Income from house property 1
2) Income from house property 2
3) Pass through income/loss, if any
4) Income under the head “Income from house property”

Schedule BP – Computation of income from business or profession

Furnish detail of Income chargeable under the head ‘Profits and gains of business or profession is computed starting from the net profit before taxes arrived at in the profit and loss account.

Schedule DPM

Schedule DPM provides for computation of depreciation admissible under the Income‐tax Act for the financial year in respect of Plant & Machinery.

Schedule DOA

Schedule DOA provides for computation of depreciation admissible under the Income‐tax Act for the year in respect of other category of assets ‐ land, building, furniture and fittings, intangible assets and ships.

Schedule DEP

Schedule DEP provides a summary of depreciation admissible under the Income‐tax Act for the year in respect of all categories of assets – plant and machinery, land, building, furniture and fittings, intangible assets, and ships.

Schedule DCG

Schedule DCG provides a summary of deemed short‐term capital gains on the sale of depreciable assets.

Schedule ESR

Schedule ESR captures the details of expenditure on scientific research etc. referred to in section 35, expenditure on agricultural extension project referred to in section 35CCC, and expenditure on skilled development project referred to in section 35CCD.

Schedule CG – Capital Gains

Capital gains arising from the sale/transfer of different types of capital assets.

Schedule 112A & Schedule 115AD(1)(b)(iii)‐Proviso

In Schedule 112‐A ‐ please enter the scrip wise/unit wise detail of sale of equity shares of a company, an equity‐oriented fund, or a unit of a business trust on which STT is paid under section 112A.

No
Share/Unit Acquired
ISIN Code
Name of the Share/Unit
of Shares/Units
Sale‐price per Share/Unit
Full value consideration (Total Sale Value 4*5)
Cost of acquisition without indexation
Cost of acquisition
If the long‐term capital asset was acquired before 01.02.2018, lower of 11 & 6
Fair Market Value per share/unit as on 31st January,2018
Total Fair Market Value of capital asset as per Section 55(2) (ac)‐ (4*10)
Expenditure wholly and exclusively in connection with transfer
Total deductions (7+12)
Long term capital Gain
Balance (6–13)
Item 5 of LTCG Schedule of CG
Item 8 of LTCG Schedule CG
Total of each column

Schedule‐OS ‐ Income from other source

Gross income chargeable to tax at normal applicable rates
- Dividends Gross
  - Dividend income [other than (ii)]
  - Dividend income u/s 2(22)(e)
- Interest,
- Gross Rental income from machinery, plants, buildings etc.,
- Gross Income of the nature referred to in section 56(2)(x) which is chargeable to tax
  - Aggregate value of sum of money received without consideration
  - In case immovable property is received without consideration, stamp duty value of property
  - In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration
  - In case any other property is received without consideration, fair market value of property
  - In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration
  - Any other income (please specify nature)
- Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e relating to 1)
  - Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB
  - Income chargeable u/s 115BBE
    - Cash credits u/s 68
    - Unexplained investments u/s 69
    - Unexplained money etc. u/s 69A
    - Undisclosed investments etc. 69B u/s
    - Unexplained expenditure etc. 69C u/s
    - Amount borrowed or repaid hundi u/s 69D on
  - Any other income chargeable at special rate (total of di to dxix)

List of types of income chargeable at special rate

Pass through income in the nature of income from other sources chargeable at special rates

List of types of pass through income chargeable at special rates

Amount included in 1 which is chargeable at in India as per DTAA ( (2) of table below) and 2 special total of above, rates column

Deductions under section 57:‐

(other than those relating to income chargeable at special rates under 2a, 2b, 2c, 2d& 2e)

Amounts not deductible u/s 58
Profits chargeable to tax u/s 59
Net Income from other sources chargeable at normal applicable rates (1 – 3 + 4 + 5‐ 2erelating to 1) (If negative take the figure to 4i of Schedule CYLA)
Income from other sources (other than from owning race horses)(2+6) (enter 6 as nil, if negative)
Income from the activity of owning and maintaining race horses
Income under the head “Income from other sources” (7+8e) (take 8e as nil if negative)
Information about accrual/receipt of income from Other Sources

Schedule‐CYLA ‐ Details of Income after set‐off of current year losses

This schedule contains details of loss to set off against current year income.

Schedule‐BFLA‐ Details of Income after Set off of Brought Forward Losses of earlier years

The positive income remaining after set-off of current year losses, as per Schedule CYLA, under various heads of income for the current year should be mentioned in the respective head.

Schedule‐CFL ‐Details of Losses to be carried forward to future years

Details of loss to carried forward to next assessment year

Schedule–UD‐ Unabsorbed depreciation and allowance under section 35(4)

This Schedule contains amount of brought forward unabsorbed depreciation, amount as adjusted to unabsorbed depreciation.

Schedule‐ICDS‐ Effect of Income Computation Disclosure Standards on profit

This schedule contains disclosure as per Income Computation Disclosure Standards (ICDS).

Schedule‐10AA‐ Deduction in respect of units located in Special Economic Zone

This schedule contains details of eligible SEZ undertakings claiming deduction under this section. Also, furnish Form No. 56F being the report of audit u/s 10AA.

Schedule‐ 80G ‐ Details of donations entitled for deduction u/s 80G

Name and address of donee
PAN of donee
The total amount of donation – give a break‐up of the amount paid in cash/other modes
The eligible amount of donation (Amount which is eligible for deduction)

Schedule‐ RA‐ Details of donations to research associations etc.

[deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)]

Details of donations given to research associations as follows:

Name and address of the donee
PAN of donee
The total amount of donation – give a break‐up of the amount paid in cash/other modes
The eligible amount of donation

Schedule‐ 80‐IA, Schedule‐ 80‐IB, Schedule‐ 80‐IC and Schedule‐80‐IE

Undertaking to furnish details of deduction under Form No.10CCB being the report of audit under sections 80‐IA/ 80‐IB/ 80‐IC and 80‐IE except in the following cases:

Schedule 80IB

Deduction in the case of multiplex theatre [Section 80‐IB(7A)]
Deduction in the case of convention center [Section 80‐IB(7B)]
Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [Section 80‐IB(11B)]
Deduction in the case of an undertaking engaged in operating and maintaining a hospital in any area, other than excluded area [Section 80‐IB(11C)

Schedule‐VIA ‐ Deductions under Chapter VI‐A

80G Deduction in respect of donations to certain funds, charitable institutions, etc.
80GGB Deduction in respect of contribution given by companies to political parties
80GGA Deduction in respect of donation for scientific research or rural development
80GGC Deduction in respect of contributions given by any person to Political parties

Part C‐ Deduction in respect of certain incomes

80‐IA Deduction in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
80‐IAB Deduction in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
80‐IAC Special provision in respect of specified business
80‐IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
80‐IBA Deductions in respect of profits and gains from housing projects
80‐IC/
80‐IE Special provisions in respect of certain undertakings or enterprises in certain special category States/NorthEastern States
80JJA Deduction in respect of profits and gains from business of collecting and processing of bio‐degradable waste
80JJAA Deduction in respect of employment of new workmen
Deduction in respect of certain incomes of Offshore Banking Units
Deduction in respect of Certain Income of unit of International Financial Services Centre
Deduction in respect of certain intercorporate dividends.
Deduction in respect of Income of Producer Companies

Total Deduction under Part C (total of e to p)

Total Deductions

Schedule‐SI – Income chargeable to tax at special rates

Details of total income which is chargeable to tax at special rates.

Schedule‐EI ‐ Details of Exempt Income (Income not to be included in total income or not chargeable to tax)

Interest income
Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules)
- Expenditure incurred on agriculture
- Unabsorbed agricultural loss of previous eight assessment years
- Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A), and 8 (from Sl. No. 40 of Sch. BP)
- Net Agricultural income for the year (i – ii – iii+iv) (enter nil if loss)
- In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details
Other exempt income, Income not chargeable to tax as per DTAA
Pass-through income not chargeable to tax (Schedule PTI)
Total

Schedule PTI‐Pass Through Income/loss details from business trust or investment fund as per section 115UA, 115UB

Investment entity covered by section 115UA/115UB
Name of business trust/ investment fund
PAN of the business trust/ investment fund
Head of Income& Current year income
Share of current year loss distributed by Investment fund
Net Income/ Loss (7‐8)
TDS on such amount, if any

Schedule MAT ‐ Computation of Minimum Alternate Tax payable u/s 115JB

In this Schedule, please furnish the details of computation of Minimum Alternate Tax (MAT)payable under section 115JB (special provisions for payment of tax by certain companies).

Schedule MATC – Computation of tax credit u/s 115JAA

Credit for MAT paid in the assessment year 2008‐09 and subsequent assessment years, in excess of normal tax liability, is allowed to be set‐off against the normal tax liability of the current assessment year.

Schedule BBS ‐ Details of tax on distributed income of a domestic company on buy‐back of shares

In case you are a domestic company and have distributed any income on buy‐back of shares from a shareholder, please enter the details of distributed income of the company, tax on distributed income payable u/s 115QA, interest payable for delay u/s 115QB, and details of actual payment of tax on distributed income in this Schedule.

Schedule TPSA ‐ Details of tax on secondary adjustment as per section 92CE(2A)

Details of amount of primary adjustment on which option u/s 92CE(2A).

Schedule FSI ‐ Details of Income from outside India and tax relief

Schedule FSI is applicable for the taxpayer who is resident in India. Furnish details of income, which is already included in total income, accruing or arising from any source outside India.

Schedule TR ‐Summary of tax relief claimed for taxes paid outside India

Schedule TR is applicable for the taxpayer who is resident in India. Furnish a summary of tax relief which is being claimed in India for taxes paid outside India in respect of each country.

Schedule FA ‐ Details of Foreign Assets and Income from any source outside India

Indian Resident Assessee is required to furnish details of any foreign asset.

Schedule SH‐1‐Shareholding of Unlisted Company (other than a start‐up for which Schedule SH‐2 is to be filled up)

If you are an unlisted company other than a company that is registered under section 8 of the Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or, please furnish the following details in respective columns of this Schedule:

The details of shareholding as on 31^st March, 2021;
The details of share application money pending allotment as on 31^st March, 2021; and

The details of shareholder who did not have a shareholding as on 31^st March, 2021 but had a shareholding during the financial year 2020‐21.

This schedule is not required to be filled up by the foreign unlisted company.

Schedule SH‐2 ‐ Shareholding of Start‐ups (which has filed a declaration in Form‐2 with DPIIT)

In case you are a start‐up and you have filed a declaration in Form‐2 with the Department for Promotion of Industry and Internal Trade (DPIIT), for seeking exemption from the provisions of section 56(2)(viib) of the Income‐tax Act, before the filing of the return of income, please furnish the following details of shareholding of the company in the respective columns of this Schedule:

The details of shareholding as on 31^st March 2021;
The details of share application money pending allotment as on 31^st March 2021; and
The details of shareholders who did not have a shareholding as on 31^st March, 2021 but had a shareholding during the financial year 2020‐21.

Schedule AL‐1 ‐ Assets and liabilities as at the end of the year (for the unlisted company other than start‐up for which Schedule AL‐2 is required to be filled up)

If you are an unlisted company, please furnish the details of assets and liabilities of the company in the respective items of this Schedule. This schedule is not required to be filled up by the foreign unlisted company.

Schedule AL‐2 ‐ Assets and liabilities as at the end of the year (for a start‐up which has filed a declaration in Form‐2 with DPIIT only)

In case you are a start‐up and you have filed a declaration in Form‐2 with the Department for Promotion of Industry and Internal Trade (DPIIT), for seeking exemption from the provisions of section 56(2)(viib) of the Income‐tax Act, before the filing of the return of income, please furnish the details of assets and liabilities of the company in the respective items of this Schedule.

Schedule GST ‐ Information regarding turnover/gross receipt reported for GST

The assessee should furnish GSTIN Number registered and respective amounts of the annual value of outward supplies reported against each GSTIN Number, if applicable.

Schedule FD –Break‐up of payments/receipts in Foreign currency

In case of anassessee who is not liable to get accounts audited u/s 44AB, the details of receipts and payments made during the year in foreign currency should be filled up in this Schedule.The break‐up of receipts and payments in foreign currency is required to be reported only in respect of business operations in India.

Part B – TI ‐Computation of total income

Income from house property
Profits and gains business or profession from
Capital gains
Income from other sources
Total of head wise income
Losses of the current year to be set off
Balance after set off current year losses
Brought forward losses to be set off
Gross Total income
Income chargeable to tax at the special rate under section 111A, 112, 112A, etc.
Deductions under Chapter VIA
Deduction u/s 10AA
Total income
Income chargeable to tax at special rates
Income chargeable to tax at normal rates
Net agricultural income
Losses of the current year to be carried forward
Deemed income under section 115JB

Part B – TTI ‐ Computation of tax liability on total income

Tax payable on deemed income under section 115JB
Tax payable on total income
Gross tax payable
Credit under section 115JAA of tax paid in earlier years
Tax payable after credit under section 115JAA
Tax relief
Net tax liability
Interest and Fee payable
Aggregate liability
Taxes Paid
Amount payable
Refund
Do you have a bank account in India (Non‐ Residents claiming refund with no bank account in India may select No)
- IFS Code of the bank (SWIFT code in case of the foreign bank)
- Name of the Bank
- Account Number
- Country of Location
- IBAN
Do you at any time during the previous year,‐
- hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India;
- or have signing authority in any account located outside India;
- or have income from any source outside India?

Item No.15 ‐ Tax payments

Part –A ‐ Details of payments of Advance Tax and Self‐Assessment Tax

BSR Code
Date of Deposit
Serial Number of Challan
Amount

Part‐ B ‐ Details of Tax Deducted at Source on income

TDS credit relating to self /another person [Another person as per Rule 37BA(2)]
PAN/Aadhaar No. of another person (If TDS credit related to another person)
TAN of the Deductor/PAN or
Aadhaar No. of Tenant/Buyer
Unclaimed TDS brought forward (b/f)
TDS of the current financial year (TDS deducted during the FY 2020‐21)
TDS credit being claimed this year (only if corresponding income is being offered for tax this year not applicable if TDS is deducted u/s 194N)
Corresponding receipt/withdrawals offered TDS credit being carried forward

Part‐ C – Details of Tax Collected at Source (TCS)

Tax deduction and Tax
Collection Account Number of the Collector
Name of the Collector
Unclaimed TCS brought forward (b/f)
TCS of the current financial year (TCS collected during the FY 2019‐20)
Amount out of (5) or (6) being claimed this year (only if the corresponding receipt is being offered for tax this year)
Amount out of (5) or (6) being carried forward

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