Income-tax (Sixth Amendment) Rules, 2026 · Notification No. 49/2026 F. No. 370142/9/2026 TPL / G.S.R. 230 (E)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION New Delhi, the 30th March, 2026

G.S.R. 230(E).— In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2026. (2) They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for Assessment Year 2026-27.

2. In the Income-tax Rules, 1962, in Appendix II, for FORM ITR-6, the following FORM shall be substituted, namely: –––

FORM ITR-6

INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (See rule 12 of the Income-tax Rules,1962)

Assessment Year 2 0 2 6 - 2 7

Part A-GEN GENERAL PERSONAL INFORMATION

(A1) Name (A2) PAN

(A3) Is there any change in the company’s name? If yes, please furnish the old name (A4) Corporate Identity Number (CIN) issued by MCA (A5) Date of incorporation (DD/MM/YYYY) (A6) Date of commencement of business (DD/MM/YYYY) / / / /

Addresses to be provided for communication purposes:

Primary Address (A8a) Flat/Door/Block No (A9a) Name of Premises/Building/Village (A7) Type of company (Tick any one)  (i) Domestic Company  (ii) Foreign Company 

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 97

(A10a) Road/Street/Post Office (A11a) Area/Locality(A12a) Town/City/District (A13a) State (A14a) Pin code/Zip code (A15a) Country

Secondary Address (A8b) Flat/Door/Block No (A9b) Name of Premises/Building/Village (A10b) Road/Street/Post Office (A11b) Area/Locality(A12b) Town/City/District (A13b) State (A14b) Pin code/Zip code (A15b) Country If a public company write 6, and if private company write 7 (as defined in section 3 of The Companies Act)

Details to be provided for communication purposes: (A16) Office Phone Number with STD code/ Primary Mobile No. of the taxpayer (A17) Secondary Mobile No. (A18) Primary Email ID of the taxpayer

Secondary Email ID

(A19) (ai) Due date for filing return of income [Dropdown to be provided]:

1. 31st October
2. 30th November

FILING STATUS (A19) (aii) 1 Filed u/s (Tick)  139(1)- On or Before due date,  139(4)- After due date,  139(5)- Revised Return,  92CD-Modified return,  119(2)(b)- After condonation of delay,  170A- After order by the tribunal or court

2 Or filed in response to notice u/s  139(9),  142(1),  148,  153C (b) If revised/ defective/Modified, then enter Receipt No and Date of filing original return (DD/MM/YYYY)

___ /_/__ (c) If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in section 170A , enter Unique Number /Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement / / (d) Residential Status (Tick)   Resident  Non-Resident (e) Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility) (applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number.

If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be provided in efiling utility) Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number. (f) Whether total turnover/ gross receipts in the previous year 2023-2024 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company) (g) Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central Government has adopted any agreement under sec 90A(1)? (h) In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick)   Yes  No (i) In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick)  Yes  No please provide details of (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to Section 9(1)(i); (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i). (j) Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes, please provide details.

Act under which registration required

Date of Registration (DD/MM/YYYY) Registration Number

(k) Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick)   Yes  No (l) Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick)   Yes  No (m) Whether the assessee company is under liquidation (Tick)   Yes  No (n) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.

(o) Whether the company is a producer company as defined in Sec.378A of Companies Act, 2013?  Yes  No (p) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, please furnish following information -

(1) Name of the representative assessee (2) Email ID of the representative assessee (3) Contact number of the representative assessee (q) Whether you are recognized as start up by DPIIT  Yes  No

98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(1) If yes, please provide start up recognition number allotted by the DPIIT

(2) Whether certificate from inter-ministerial board for certification is received?  Yes  No (3) If yes provide the certification number

(4) Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return?  Yes  No

(5) If yes, provide date of filing Form-2

(r) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)

LEI Number

Valid upto date

(s) Whether you are recognized as MSME?  Yes  No

If yes, please provide registration number allotted as per MSMED Act, 2006

AUDIT INFORMATION A20 (a1) Whether liable to maintain accounts as per section 44AA? (Tick)   Yes  No (a2) Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44BBC/44BBD/ 44D? (Tick)   Yes  No (a2i) Please select the range of total sales/turnover/gross receipts of business (Tick)   Up to Rs. 1 crore  More than Rs. 1 crore and up to Rs. 10 crores  More than Rs.10 crores (a2ii)

If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please select the percentage of amounts received in cash & non a/c payee cheque/ bank draft out of the aggregate receipts during the previous year  Up to 5%  More than 5%

(Note: If this percentage is more than 5%, then you are liable for audit u/s. 44AB)

(a2iii)

If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please select the percentage of payments made in cash & non a/c payee cheque/ bank draft out of the aggregate payments made during the previous year  Up to 5%  More than 5% (Note: If this percentage is more than 5%, then you are liable for audit u/s. 44AB)