CBDT notifies format of ITR-6 for AY 2025-26. Download PDF Format of ITR-6

CBDT notifies format of ITR-6 for AY 2025-26. Download PDF Form ITR-6

CBDT has notified format of ITR-6 for AY 2025-26. Download PDF Form ITR-6. The major changes in the ITR-6 for AY 2025-26 as compared to ITR-7 for AY 2024-25 are as under:

1. Schedule Capital Gain split for gains before or after 23.07.2024 (for indexing purpose)

2. Capital Gain on share buyback allowed if corresponding dividend income is shown as IFOS (post 01.10.2024)

3. Reference of section 44BBC (cruise) added.

4. Schedule BP changes (Rule 10TIA) : Profits from sale of raw diamonds shall be @ 4% or more of gross receipts.

5. Changes made to capture deduction claimed u/s 24(b)

6. TDS section codes to be reported in Schedule TDS

Ministry Of Finance
Department of Revenue
Central Board of Direct Taxes

Notification No. 44/2025

New Delhi, the 6th May, 2025

G.S.R 290(E)  In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Sixteenth Amendment) Rules, 2025. (2) They shall come into force with effect from the 1st day of April, 2025. 2. In the Income-tax Rules, 1962, in Appendix II, for FORM ITR-6, the following FORM shall be substituted, namely: –

Form ITR-6
Indian Income Tax Return
(For Companies other than companies claiming exemption under section 11)
(See rule 12 of the Income-tax Rules,1962)

Download ITR-6 Click Here >>

[F. No. 370142/16/2025-TPL]

SURBENDU THAKUR, Under Secy.,
Tax Policy and Legislation

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification number G.S.R. 287(E), dated the 03 May, 2025.

Explanatory Memorandum: – It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules.

• Limitation u/s 201(3) for TDS defaults operate quarter-wise – High Court
• Pillar Two model rules – The Companies (Accounting Standards) Amendment Rules, 2026
• Addition can’t be made based on statement u/s 133A of husband who was employee of assessee
• Satisfaction note u/s 153C should be prepared for each AY mentioning documents seized
• Writ Petition to be filed within reasonable period, challenge to order u/s 119(2)(b) dismissed