CBDT has released ITR 6 for e-filing or Online filing of Income tax Return to be used by a company, other than a company claiming exemption under section 11 for Assessment year 2013-14 or Financial Year 2012-13. The ITR-6 can be downloaded from the following website :- https://incometaxindiaefiling.gov.in/
1. Assessment Year for which this Return Form is applicable
This Return Form is applicable for assessment year 2013-2014 only i.e., it relates to income earned in Financial Year 201 2-13.
2. Who can use this Return Form?
This Form can be used by a company, other than a company claiming exemption under section 11.
3. Annexure-less Return Form
No document (including TDS certificate) should be attached to this Return Form. All such documents enclosed with this Return Form will be detached and returned to the person filing the return. Tax-payers are advised to match the taxes deducted/collected/paid by or on behalf of them with their Tax Credit Statement (Form 26AS). (Please refer to www.incometaxindia.gov.i n)
4. Manner of filing this Return Form This Form has to be compulsorily furnished electronically under digital signature to the Income Tax Department.
5. Codes for filling this Return Form
(i) Under the heading ‘Filing Status’ in the Return Form the relevant box needs to be checked regarding section
under which the return is being filed on the basis of following.
|
Sl. No. |
How the return is filed |
| i. | On or before the due date as provided under section 139(1) |
| ii. | After the due date under section 139(1) but before the expiry of one year from the end of relevant assessment year as per section 139(4) |
|
iii |
Revised Return under section 139(5) |
|
iv |
In response to notice under section 139(9) for removal of defects |
| v. | In response to notice under section 142(1) |
| vi. | In response to notice under section 148 |
| vii. | In response to notice under section 153A |
| viii. | In response to notice under section 153C |
|
ix. |
Under section 92CD to give effect to advance pricing agreement entered with the Board |
(ii) Under the head Audit Information, if the assessee is liable for Audit u/s 44AB and the accounts have been audited by an accountant, the details of such audit report along with the date of furnishing it to the department has to be filled. Further, if the assessee is liable to furnish other audit report the section under which audit is required and the date of furnishing it to the department (if audit has been carried out under that section) has to be filled. From A.Y. 2013-14 it has become mandatory to furnish audit reports (if the audit has been carried out) under the following sections electronically on or before the date of filing the return of income.
| Section under which Audit report is mandatorily to be filed electronically (if the audit has been carried out) on or before the date of filing the return of income | |||
| Sl. | Section | Sl. | Section |
| 1. | 10(23C)(iv), 10(23C)(v), 10(23C)(vi), 10(23C)(via) | 7. | 80-IC |
| 2. | 10A | 8. | 80-ID |
| 3. | 12A(1)(b) | 9. | 80JJAA |
| 4. | 44AB | 10. | 80LA |
| 5. | 80-IA | 11. | 92E |
| 6. | 80-IB | 12. | 115JB |
In ITR 6 the Net Worth of our Company is negative the Shareholders fund in such case is showing zero reasulting Difference in Assets & Liabilities Please guide