Brought forward depreciation in ITR6

There is no specific schedule / item in ITR-6 to report brought down depreciation and carried forward depreciation. The same is due to Section 32(2) which states that, earlier depreciation unabsorded will become part of current year's depreciation.

Hence, a separate working has to be kept by the assessee and only the depreciation loss adjusted against current income needs to be reported in ' Schedule BFLA ' of ITR-6.