ITR-6 Excel utility for AY 2026-27 released: Eligibility, due dates, key documents explained

The Income Tax Department has released the Excel utility for the ITR-6 for Assessment Year (AY) 2026-27, allowing eligible companies to start preparing their tax returns offline.

In a post on X on 5 August, the Income Tax Department said, “Kind Attention Taxpayers! The Excel Utility for ITR-6 for Assessment Year 2026–27 is now available on the Income Tax e-Filing portal.”

The release of the Excel utility allows companies to prepare and validate their income tax returns offline before uploading them to the Income Tax Department's e-Filing portal. It also allows taxpayers and professionals to begin return preparation well ahead of the filing deadlines, helping reduce last-minute compliance issues.

What is ITR-6?

ITR-6 is the income tax return form meant for companies that are not claiming exemption under Section 11 of the Income Tax Act, 1961.

Companies eligible to file ITR-6 include:

• Indian companies
• Body corporates incorporated outside India
• Institutions, associations or bodies (whether incorporated or not, Indian or foreign) that have been declared as a company by a general or special order of the Board

Companies claiming exemption under Section 11, which generally relates to income from property held for charitable or religious purposes, are required to file ITR-7 instead.

Is filing mandatory for companies?

Yes. All companies are required to file an income tax return, irrespective of whether they have earned profits or incurred losses during the financial year.

The Income Tax Department mandates electronic filing of returns through the e-Filing portal, and every return must be verified using a Digital Signature Certificate (DSC).

Generally, the return must be verified by the company's managing director. In specified circumstances, another authorised person may verify the return.

What is the due date to file ITR?

Companies should keep the following deadlines in mind for AY 2026-27:

• Transfer Pricing Audit (Form 3CEB): 30 November
• If the company is a partner in a Firm with a TP (Transfer Pricing) Audit: 30 November
• Other Cases: 31 October

What documents do companies need to file ITR-6?

Domestic companies filing ITR-6 should keep the following documents and reports ready, depending on their tax profile and compliance requirements:

• Form 26AS and Annual Information Statement (AIS): These help taxpayers verify TDS, TCS, refunds, SFT information, and other financial information reported to the Income Tax Department before filing the return.
• Tax audit reports: Companies whose accounts are subject to audit under the Income-tax Act or other laws may be required to furnish Form 3CA-3CD, while those covered under the transfer pricing provisions must furnish Form 3CEB.
• TDS certificate: Form 16A contains details of tax deducted at source on income other than salary.
• Form 29B: Companies covered under Section 115JB of the Income Tax Act are required to obtain Form 29B, which certifies the computation of book profit as per the MAT (Minimum Alternate Tax) provisions.
• Form 67: Companies claiming foreign tax credit on income earned outside India are required to file Form 67.
• Concessional tax regime forms: Eligible domestic companies opting for concessional tax rates may need to submit Form 10-IB, Form 10-IC or Form 10-ID.
• Deduction-related reports: Companies claiming certain deductions under the Income Tax Act may need to furnish audit reports in specific forms. These include Forms 10-CCB, 10-CCBBA, and 10-CCBC.

Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.