Quick Summary
The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Sixth Amendment) Rules, 2026, introducing a revised ITR-6 form applicable for the Assessment Year (AY) 2026-27. The notification, issued on 30th March 2026, amends the Income-tax Rules, 1962 and replaces the existing ITR-6 form w
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FAQ :
The revised ITR-6 form applies to all companies except those claiming exemption under Section 11 (charitable/religious trusts) and companies required to file returns for AY 2026-27 onwards.
The new rules and the revised ITR-6 form come into effect from 31st March 2026 and will apply to returns filed for the Assessment Year 2026-27.
Key changes include enhanced disclosure requirements on corporate identity, shareholding, startup recognition, MSME status, Significant Economic Presence, international taxation, and detailed financial statement reporting.
The revised form requires detailed balance sheet and financial statement reporting, segregation of current and non-current assets/liabilities, and reporting aligned with Indian Accounting Standards (Ind AS).
The new form is expected to strengthen data-driven tax assessments and improve tracking of corporate structures, but it will also increase the compliance burden due to more granular disclosures.
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