TaxTMI 
TaxTMI 
Form 6 - Frequently Asked Questions (FAQs)
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....orm 6 - Frequently Asked Questions (FAQs)<BR>Income Tax<BR>Dated:- 25-3-2026<BR><BR>Form 6 - Frequently Asked Questions (FAQs) Form of Application under Section 44(6)/51(7) of the Income-tax Act, 2025 Name of Form as per I.T. Rules, 1962 3AE Name of Form as per I.T. Rules, 2026 6 Corresponding section of I.T. Act, 1961 35D(4), 35E(6) Corresponding section of I.T. Act, 2025 ....
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.... 44(6), 51(7) Corresponding Rule of I.T. Rules, 1962 6AB Corresponding Rule of I.T. Rules, 2026 28 1. What is FORM 6? Ans: Form 6 is an audit report required to be furnished by an eligible assessee claiming deductions under Section 44 (preliminary and project-related expenditure) or Section 51 (mineral prospecting and development expenditure) of the Income-tax Act, 2025. The Fo....
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....rm is required to be certified by an accountant and submitted electronically 2. What is the purpose of FORM 6? Ans: The purpose of Form 6 is to: • Certify qualifying expenditure eligible for deduction under Section 44 or Section 51 • Ensure audit-based verification of eligible expenditure • Enable system-based validation of deductions claimed â....
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....¢ Improve accuracy, transparency, and revenue protection • Provide a statutory audit trail for capital and mineral-related claims 3. Who is required to file FORM 6? Ans: Any assessee other than a company or a co-operative society claiming deduction under: • Section 44 - Preliminary / project-related expenditure, OR • Section 51 - Mineral prospecting ....
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..../ development expenditure must furnish Form 6, duly certified by an accountant. 4. Who is authorised to certify FORM 6? Ans: Form 6 must be certified by an accountant as defined under Section 515(3)(b) of the Income-tax Act, 2025, i.e., a Chartered Accountant in practice (with some exceptions). 5. What is the due date for filing FORM 6? Ans: Form 6 must be filed at least one month p....
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....rior to the due date for furnishing the return of income for the relevant Tax Year under Section 263(1) of the Income-tax Act, 2025. 6. What is the frequency of filing FORM 6? Ans: Form 6 is required to be filed once for first Tax Year in which a deduction under Section 44 or Section 51 is claimed. 7. What information is required in FORM 6? Ans: Form 6 contains: (a) Audit Repo....
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....rt Section • Examination of financial statements • True and fair view declaration • Accountant details, UDIN, and Firm Registration Number (FRN) (b) Section A - Deduction under Section 44 • Business commencement details • Project / unit extension details • Qualifying expenditure (feasibility, project report, mar....
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....ket survey, engineering services) • Legal charges • Project cost and eligible deduction computation (c ) Section B - Deduction under Section 51 • Mineral / group details • Commercial production Tax Year • Year-wise qualifying expenditure • Audit date and expenditure amount 8. What documents are required for f....
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....iling FORM 6? Ans: * Audited financial statements • Project / feasibility / engineering reports • Bills and invoices for qualifying expenditure • Asset and project cost records • Mineral prospecting and development records (if applicable) • Supporting working papers for audit verification 9. What is the process flow for filing ....
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....FORM 6? Ans: * Assessee compiles financial statements and expenditure records • Assessee appoints the Accountant on the e-Filing portal for Form 6. • Accountant certifies the Form 6 • Accountant uploads Form 6 via their CA login. • Assessee reviews the uploaded Form under the 'Pending Actions' worklist. • Assessee accepts an....
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....d verifies the Form using DSC/EVC to complete the filing. • Electronic acknowledgement is generated upon successful verification by the Assessee. • UDIN has to be generated and updated on the filing portal by the CA 10. Is UDIN mandatory in FORM 6? Ans: Yes. Unique Document Identification Number (UDIN) is mandatory and must be generated by the certifying accountant ....
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....and quoted in Form 6. 11. Is Digital Signature Certificate (DSC) required for filing FORM 6? Ans: Yes. Form 6 must be verified and submitted using DSC of the authorised signatory / accountant. 12. Can FORM 6 be filed offline? Ans: No. Form 6 can only be filed electronically through the Income-tax e-Filing Portal. 13. What happens if FORM 6 is not filed? Ans: Failure to furnish Fo....
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....rm 6 may result in: • Disallowance of deduction under Section 44 / Section 51 • Additional scrutiny or verification • Possible penal consequences under applicable provisions 14. How does FORM 6 improve compliance? Ans: Form 6 strengthens compliance by: • Introducing audit-backed verification • Enhancing data accuracy and tracea....
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....bility • Enabling system analytics and risk assessment • Reducing incorrect or inflated deduction claims 15. Is FORM 5 linked with FORM 6? Ans: Yes. Form 6 requires confirmation of whether Form 5 has been filed under Rule 27 if applicable. 16. What are key benefits of FORM 6? Ans: * Improved audit discipline • Better deduction governance â....
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....€¢ Stronger revenue safeguards • Alignment with digital and faceless compliance framework Overall Summary Ans: Form 6 represents audit-certified deduction reporting under the Income-tax Act, 2025, enhancing credibility, transparency, and data integrity, while ensuring a structured and technology-driven compliance process. =============<BR> News - Press release - PIB....