Corporate return filing format updated with a revised ITR-6 form covering audit, MAT, capital gains, losses, and foreign asset disclosures. Amends the Income-tax Rules, 1962 by substituting Form ITR-6 in Appendix II for companies other than those claiming exemption under section 11. The amended return form applies to returns filed for Assessment Year 2026-27 and comes into force from 31 March 2026. The substituted form expands corporate return reporting on company identity, audit, business structure, balance sheet, profit and loss particulars, capital gains, losses, MAT, tax relief, foreign assets, deductions, exemptions, GST turnover, and verification.