The Income Tax Department has released the much-awaited ITR-6 Excel Utility, along with the corresponding JSON Schema and Validation Rules, for Assessment Year (AY) 2026-27. The release will enable eligible companies to begin preparing and filing their income tax returns for Financial Year 2025-26 using the latest offline utility framework.
The first version of the utility was made available on August 4, 2026, through the Income Tax e-Filing portal.

Who Should File ITR-6?
ITR-6 is applicable to companies other than those claiming exemption under Section 11 of the Income-tax Act, which generally covers income from property held for charitable or religious purposes. Companies falling outside the ambit of Section 11 are required to use this return form for reporting their income, deductions, tax liabilities, and other disclosures.
Utility Excel Based (Version 1.0) (14.4 MB)
Date of release of first version of utility: 04-Aug-2026
Schema (1.2 MB)
Date of first release of JSON Schema: 04-Aug-2026
Validations (1.2 MB)
Date of first release of validation