ITR-6 ineligibility: companies claiming tax exemption for charitable or religious activities must file a different return. Form ITR-6 cannot be used by companies claiming exemption under section 11. Companies entitled to exemption for charitable or religious activity must not file on ITR-6 and should use the return form prescribed for tax-exempt entities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ITR-6 ineligibility: companies claiming tax exemption for charitable or religious activities must file a different return.
Form ITR-6 cannot be used by companies claiming exemption under section 11. Companies entitled to exemption for charitable or religious activity must not file on ITR-6 and should use the return form prescribed for tax-exempt entities.
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