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ITR filing FY 2024-25: ITR-6 excel utility for AY 2025-26 released by Income Tax Department — here's what taxpayers should know

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The Income Tax Department has released the Excel utility for Income Tax Return (ITR) Form 6 for the assessment year 2025-26, enabling eligible companies to file their returns for the financial year 2024-25.


“Kind Attention Taxpayers! Excel Utility of ITR-6 for AY 2025-26 is now live and available for filing.” tax department posted on X.





ITR-6 is applicable to companies other than those claiming exemption under Section 11 of the Income Tax Act, which covers income from property held for charitable or religious purposes. Corporate taxpayers can now prepare and submit their returns using the updated utility available on the e-filing portal.


Earlier, the Income Tax Department had notified all seven income tax return (ITR) forms for Assessment Year (AY) 2025-26.

ITR-1 and ITR-4, filed by small and medium taxpayers, were notified on April 29; ITR-7, filed by trusts and charitable institutions, was notified on May 11. The government had extended the deadline for filing ITRs for AY 2025-26 by individuals and entities not required to get their accounts audited to September 15, from July 31.

One key change introduced in ITR-1 and 4 allowed salaried individuals and those under the presumptive taxation scheme, having long-term capital gains (LTCG) of up to Rs 1.25 lakh in a financial year, to file ITR-1 and ITR-4, respectively. Earlier, such taxpayers had to file ITR-2.

The notified forms also reflected changes to rationalise capital gains tax. In Schedule Capital Gains, gains now had to be split based on whether they arose before or after July 23, 2024. The Budget presented on July 24 proposed lowering long-term capital gains tax on real estate to 12.5% without indexation benefit, from 20% with indexation.

For ITR-3, filed by individuals and HUFs with business or professional income, the asset and liability reporting threshold under ‘Schedule AL’ was raised from Rs 50 lakh to Rs 1 crore, reducing disclosure requirements for middle-income taxpayers.


Summary table of ITR forms for AY 2025-26








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