Income-tax return form for companies updated with expanded disclosure, audit, capital gains, MAT and foreign asset reporting. Income-tax (Sixth Amendment) Rules, 2026 substitute FORM ITR-6 in Appendix II of the Income-tax Rules, 1962 for returns filed for Assessment Year 2026-27. The revised form applies to companies other than companies claiming exemption under section 11 and expands the reporting structure for corporate particulars, audit status, ownership disclosures, balance sheet and profit and loss items, presumptive income, depreciation, capital gains, other sources, deductions, MAT, foreign income and assets, and related compliance schedules.