[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304459-105":53,"doc-detail-304459-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","","Guidelines explain how to fill particulars in Income-tax Return Form ITR-6 for Assessment Year 2021-22, covering income earned in Financial Year 2020-21. The document states applicability only for AY 2021-22 and specifies eligible users, including companies under the Income Tax Act definition. It describes electronic filing on the Income-tax e-filing portal with digital signature and highlights key changes versus AY 2020-21 across multiple schedules and computation fields.",{"@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-2021-22/304459/",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-2021-22/304459.png","ImageObject",442,249,{"name":88,"@type":89},"Đào","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which assessment year is this ITR-6 applicable for?","Question",{"text":108,"@type":109},"ITR-6 is applicable only 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 this return form as per Section 2(17) of the Income-tax Act, including domestic companies, certain foreign-incorporated bodies, and institutions/associations declared by the Board.",{"name":115,"@type":106,"acceptedAnswer":116},"How should Form ITR-6 be filed for AY 2021-22?",{"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},304459,1790312949,{"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},1374402968488,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Instructions to Form ITR-6 (A.Y. 2021-22)  \nInstructions for filling out FORM ITRͲ6  \nThese instructions are guidelines for filling the particulars in IncomeͲtax Return FormͲ6 for the Assessment Year 2021Ͳ22 relating to the Financial Year 2020Ͳ21. In case of any doubt, please refer to relevant provisions of the IncomeͲtax Act, 1961 and the IncomeͲ tax Rules, 1962.  \n1. Assessment Year for which this Return Form is applicable   \nThis Return Form is applicable for assessment year2021Ͳ22only i.e., it relates to income earned in Financial Year 2020Ͳ21.  \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 ITRͲ7.  \nAs per section 2(17) of Income Tax Act, companymeans: Ͳ  \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 NonͲIndian 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 IncomeͲtax Department electronically on the eͲfiling web portal of IncomeͲtax Department ([www.incometaxindiaefi](www.incometaxindiaefi)[ling.gov.in](ling.gov.in))[[www.incometax.gov.in](www.incometax.gov.in) from 7ͲJuneͲ2021] and verified by way of digital signature only.  \n4.  Key changes (as compared to ITR for AY 2020Ͳ21)  \n¾ 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.  \n¾ In case of domestic company, the rate of incomeͲtax shall be twentyfive per cent. of the total income, if the total turnover or gross receipts of the previous year 2017Ͳ18 does not exceed four hundred crore rupees. For AY 2021Ͳ22 the previous year 2018Ͳ19 is changed to 2018Ͳ19  \n¾ In AY 2020Ͳ21 , 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 2021Ͳ22 , the limit of five crore rupees is increased to ten crore rupees  \n¾ The existing restriction of 3 codes in Nature of business/profession schedule is removed  \n¾ 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  \n¾ 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”  \n¾ 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 BͲTI  \n¾ 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  \n¾ 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 2021Ͳ22 w. r.t. to such assets.  \n¾ 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  \n¾ 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","cbCaigOZ6ZTvU6fp","https://ap.wps.com/l/cbCaigOZ6ZTvU6fp","pdf",2133966,187,"English","# Applicability of ITR-6\n## Assessment Year coverage\n# Eligibility to use Form ITR-6\n## Company definition under Section 2(17)\n# Manner of filing\n## Electronic filing and digital signature\n# Key changes for AY 2021-22 vs AY 2020-21\n## Filing options removed (153A/153C)\n## Tax rate and turnover threshold update\n## Changes across schedules (P&L, BP, DPM, CG, OS, CFL, 80GGA, 80IB)","[{\"question\":\"Which assessment year is this ITR-6 applicable for?\",\"answer\":\"ITR-6 is applicable only 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 this return form as per Section 2(17) of the Income-tax Act, including domestic companies, certain foreign-incorporated bodies, and institutions/associations declared by the Board.\"},{\"question\":\"How should Form ITR-6 be filed for AY 2021-22?\",\"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",1789813582,65]