TaxTMI 
TaxTMI 
Guidance Note - Form 6
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....uidance Note - Form 6<BR>Income Tax<BR>Dated:- 25-3-2026<BR><BR>Guidance Note on Form 6 Form 6 is an Income-tax form used by an assessee claiming deduction under Section 44 or Section 51 of the Income-tax Act, 2025, and is required to be furnished as an audit report certified by an accountant, as mandated under section 44(6) or section 51(7). Purpose of Form 6: The primary purpose of filing Form 6 is to: • Furnish an audit report after examination of accounts • Support claims of deduction under Section 44 (preliminary/project expenditure) • Support claims of deduction under Section 51 (mineral prospecting and development expenditure) • Ensure audit-based verification of project costs....
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.... and expenditure • Strengthen compliance, transparency, and revenue safeguards Filing Requirements (i) Who can file: Any assessee claiming deduction under Section 44 or Section 51 of the Income-tax Act, 2025, other than a company or a co-operative society (ii) Who must certify the Form: 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). (iii) When to file: Form 6 must be filed one month prior 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. (iv) How to file: The Form must be filed electronically....
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.... through the Income-tax e-Filing Portal and verified using a Digital Signature Certificate (DSC). Information Required in Form 6 The Form requires the following key information: (i) Audit Report Section • Examination of Accounts, Balance Sheet and Profit & Loss Account • Declaration of true and fair view • Accountant's Membership Number • Unique Document Identification Number (UDIN) • Firm Registration Number (FRN) (ii) Section A - Deduction under Section 44 Part A - Particulars of the Assessee • Name • PAN • Address • Status • Email ID • Contact number •....
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.... Tax Year Part B - Business and Deduction Details • Date of commencement of business • Nature of deduction (extension or new unit) • Date of commencement of production/operation • Qualifying expenditure (feasibility report, project report, market survey, engineering services) • Legal charges • Project cost details • Computation of eligible deduction • Confirmation of filing Form 5 under Rule 27, if applicable (iii) Section B - Deduction under Section 51 Part A - Particulars of the Assessee • Name • PAN • Address • Contact details • Tax Year ....
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.... Part B - Mineral and Expenditure Details • Name of mineral(s) • Tax Year of commercial production • Year-wise qualifying expenditure • Audit date • Amount of expenditure eligible under Section 51(3) and Section 51(4) Frequency and Due Date • Frequency: Form 6 is required to be filed for the first tax year in which the deduction under this section is claimed, under Section 44 or Section 51. • Due Date: The Form must be furnished one month prior to the due date of filing the return of income for the relevant Tax Year under Section 263(1) of the Income-tax Act, 2025. Documents Required • Audited financial statements • Pr....
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....oject / feasibility / engineering reports • Bills and invoices for qualifying expenditure • Asset and project cost records • Mineral prospecting and development records (where applicable) • Supporting audit working papers • Proof of PAN and taxpayer identity Process Flow of Filing • Assessee compiles financial statements and expenditure records • Assessee appoints the Accountant on the e-Filing portal for Form 6. • Accountant certifies the expenditure and the claim as per FN 006 • Accountant uploads Form 6 via their CA login. • Assessee reviews the uploaded form under the 'Pending Actions' worklist. â....
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....¢ Assessee accepts and 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 Key Points to Note • Filing of Form 6 is mandatory for claiming deduction under Section 44 or Section 51 • UDIN is mandatory for audit authentication • DSC verification is required for valid submission • Non-filing or incorrect filing may result in disallowance of deduction • Year-wise expenditure details must be accurately reported where expenses span multiple Tax Years Outcome Details • Allowabi....
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....lity of Deduction: Form 6 serves as the statutory basis for allowing deductions under Sections 44 and 51. • System-Based Verification: The filed Form is subject to automated risk checks and backend verification. • Revenue Assurance: Audit certification strengthens the integrity of deduction claims and minimizes litigation risk. Challenges and Solutions The revised Form 6 is designed as a smart e-Form aimed at enhancing compliance through: • Auto-population of taxpayer details • Real-time validations and structured data fields • Standardization of address and identity information • Integration with audit and deduction workflows Common Changes across Forms:....
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.... • Use of "Tax Year" replacing earlier year references • Updated section references under the Income-tax Act, 2025 • Strengthened digital verification and audit traceability =============<BR> News - Press release - PIB....