New corporate income-tax ITR form ITR-6 introduced for companies, effective 1 April 2024, with comprehensive schedules. Notification substitutes a new Form ITR-6 in Appendix-II of the Income-tax Rules, 1962, effective 1 April 2024, for companies other than those claiming exemption under section 11. The new ITR-6 is a comprehensive corporate return collecting corporate identification, residency and audit details, Ind AS compliance, and extensive schedules including balance sheet, profit & loss (with Ind AS variant), depreciation, capital gains, ICDS adjustments, MAT computations, loss carryforwards, foreign assets and income, GST, and related-party/shareholder disclosures to support tax computation and e filing.