ITR-6 form for companies updated: new disclosure requirements including foreign assets, Ind-AS, transfer pricing; effective AY2025-26. Notification No. 44/2025 substitutes a revised FORM ITR-6 in Appendix II of the Income-tax Rules, 1962, via the Income-tax (Sixteenth Amendment) Rules, 2025, effective 1 April 2025. The new ITR-6 for AY2025-26 requires expanded company identification, Ind AS reporting where applicable, extensive balance sheet and P&L schedules, detailed capital gains and virtual digital asset disclosure, transfer-pricing and secondary adjustment reporting, foreign assets/income schedules, LEI and IFSC-related fields, and numerous tax-computation and compliance schedules. An explanatory memorandum certifies retrospective effect will not adversely affect any person and a correction notification is noted.
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ITR-6 form for companies updated: new disclosure requirements including foreign assets, Ind-AS, transfer pricing; effective AY2025-26.
Notification No. 44/2025 substitutes a revised FORM ITR-6 in Appendix II of the Income-tax Rules, 1962, via the Income-tax (Sixteenth Amendment) Rules, 2025, effective 1 April 2025. The new ITR-6 for AY2025-26 requires expanded company identification, Ind AS reporting where applicable, extensive balance sheet and P&L schedules, detailed capital gains and virtual digital asset disclosure, transfer-pricing and secondary adjustment reporting, foreign assets/income schedules, LEI and IFSC-related fields, and numerous tax-computation and compliance schedules. An explanatory memorandum certifies retrospective effect will not adversely affect any person and a correction notification is noted.
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