[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304457-105":53,"doc-detail-304457-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-to-form-itr-6-ay-2021-22","Instructions to Form ITR-6 - A.Y. 2021-22","","Instructions to complete Income-tax Return Form ITR-6 for Assessment Year 2021-22, covering income earned in Financial Year 2020-21. The document explains eligibility for companies, and the process to file electronically via the Income-tax e-filing portal with digital signature verification only. It also summarizes key updates from the ITR for AY 2020-21, including changes to tax rates, thresholds, schedule structures, dividend-related treatment, and specific schedule mapping and field modifications.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-to-form-itr-6-ay-2021-22/304457/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-to-form-itr-6-ay-2021-22/304457.png","ImageObject",442,249,{"name":88,"@type":89},"Chumphorn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"For which assessment year is Form ITR-6 applicable?","Question",{"text":108,"@type":109},"Form ITR-6 is applicable for Assessment Year 2021-22, which relates to income earned in Financial Year 2020-21.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who can use Form ITR-6?",{"text":113,"@type":109},"A company can use Form ITR-6, including an Indian company and certain bodies corporate or institutions defined under section 2(17), excluding companies required to file return in Form ITR-7.",{"name":115,"@type":106,"acceptedAnswer":116},"How should Form ITR-6 be filed and verified?",{"text":117,"@type":109},"It can be filed electronically on the Income-tax Department e-filing web portal and must be verified using a digital signature only.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304457,1790500363,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},2336475401981,"https://ap-avatar.wpscdn.com/avatar/22000c94efd8d5204d?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786935347598174694","Instructions to Form ITR-6 (A.Y. 2021-22)  \nInstructions for filling out FORM ITR‐6  \nThese instructions are guidelines for filling the particulars in Income‐tax Return Form‐6 for the Assessment Year 2021‐22 relating to the Financial Year 2020‐21. In case of any doubt, please refer to relevant provisions of the Income‐tax Act, 1961 and the Income‐ tax Rules, 1962.  \n1. Assessment Year for which this Return Form is applicable   \nThis Return Form is applicable for assessment year2021‐22only i.e., it relates to income earned in Financial Year 2020‐21.  \n2.  Who is eligible to use this Return Form?   \nThis Return Form can be used by a company as per section 2(17) of the Income Tax Act, This form is filed by company other than a company which is required to file return in Form ITR‐7.  \nAs per section 2(17) of Income Tax Act, companymeans: ‐  \n(i) Indian Company (Domestic Company)  \n(ii) Body corporate incorporated by or under the laws of country outside India  \n(iii) Any institution, association or body, whether incorporated or not & whether Indian or Non‐Indian which is declared by general or special order of the board to be company,etc.  \n3.  Manner of filing this Return Form   \nThis Return Form can be filed with the Income‐tax Department electronically on the e‐filing web portal of Income‐tax Department ([www.incometaxindiaefi](www.incometaxindiaefi)[ling.gov.in](ling.gov.in))[[www.incometax.gov.in](www.incometax.gov.in) from 7‐June‐2021] and verified by way of digital signature only.  \n4.  Key changes (as compared to ITR for AY 2020‐21)  \n􀂾 Option of Filing ITR in response to notice u/s 153A and 153C is removed from ITRas requirement to file ITR under these sections is omitted.  \n􀂾 In case of domestic company, the rate of income‐tax shall be twentyfive per cent. of the total income, if the total turnover or gross receipts of the previous year 2017‐18 does not exceed four hundred crore rupees. For AY 2021‐22 the previous year 2018‐19 is changed to 2018‐19  \n􀂾 In AY 2020‐21 , the threshold limit for a person carrying on business was increased from one crore rupees to five crore rupees in cases where the cash receipts or payments by a business don’t exceed 5% of the such receipts or such payments, however in AY 2021‐22 , the limit of five crore rupees is increased to ten crore rupees  \n􀂾 The existing restriction of 3 codes in Nature of business/profession schedule is removed  \n􀂾 In schedule P & L Account at Sl. No. 62 , the form has been enabled to capture section wise profits u/s 44B, 44BB, 44BBA and 44BBB  \n􀂾 In schedule BP, Income/ receipts credited to profit and loss account considered  \nInstructions to Form ITR-6 (A.Y. 2021-22)  \nunder head “other sources” has been bifurcated into 2 parts as “Dividend income”and “Other than dividend income”  \n􀂾 In Schedule BP, Table E \"Computation of income from life insurance business referred to in section 115B \" has been removed in Schedule BP. And corresponding mapping has been updated in schedule CYLA and Part B‐TI  \n􀂾 In Schedule DPM, the column \"3a.Amount as adjusted on account of opting for taxation section 115BA\" and \"3b. Adjusted Written down value on the first day of previous year (3) + (3a)\" has been removed . Hence corresponding mapping changes are made in schedule DPM  \n􀂾 CBDT vide notification dated 20th September 2019 increased depreciation to 45% on motor cars, motor buses etc w. r.t. assets purchased on or after the 23rd day of August, 2019 but before the 1st day of April, 2020 and is put to use before the 1st day of April, 2020. Therefore, no additions will be allowed in 45% block in the AY 2021‐22 w. r.t. to such assets.  \n􀂾 In Schedule CG, the allowable difference between full value of consideration u/s.  \n50 C and value of property as per stamp authority has been increased from 1.05 times to 1.10 times  \n􀂾 In schedule OS,  \n(i) The existing drop related to “Dividend income” is bifurcated into 2 parts i.e.“Dividend income [other than (ii)]”and “Dividend income u/s 2(22)(e","cbCaiih0XSDqjW7t","https://ap.wps.com/l/cbCaiih0XSDqjW7t","pdf",977335,187,"English","# Eligibility and applicability\n## Assessment year coverage\n## Who is eligible to use ITR-6\n# Filing process\n## Electronic filing and verification\n# Key changes for AY 2021-22\n## Rate and threshold changes\n## Schedule-wise modifications\n## Dividend and other-source reporting changes","[{\"question\":\"For which assessment year is Form ITR-6 applicable?\",\"answer\":\"Form ITR-6 is applicable for Assessment Year 2021-22, which relates to income earned in Financial Year 2020-21.\"},{\"question\":\"Who can use Form ITR-6?\",\"answer\":\"A company can use Form ITR-6, including an Indian company and certain bodies corporate or institutions defined under section 2(17), excluding companies required to file return in Form ITR-7.\"},{\"question\":\"How should Form ITR-6 be filed and verified?\",\"answer\":\"It can be filed electronically on the Income-tax Department e-filing web portal and must be verified using a digital signature only.\"}]","Instructions to Form ITR-6 - A.Y. 2021-22 | PDF",1789813581,65]