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Published on 18 August 2025

ITR-6 Excel Utility Update for Income Tax Filing 2025

ITR-6 Excel Utility Update: Key Filing Deadlines and Compliance for 2025

The Income Tax Department has released the updated ITR-6 Excel Utility for FY 2024-25 (AY 2025-26). This is the prescribed return for most companies and comes with important deadlines that corporates need to plan around.

Who Needs to File ITR-6?

This form applies to almost all companies registered under the Companies Act, including:

  • Private Limited Companies
  • Public Limited Companies
  • One Person Companies (OPCs)
  • Other companies not claiming exemptions under Section 11 (for charitable or religious purposes)

A critical point: all companies must file ITR-6 electronically with a digital signature. Manual filing or e-verification through OTP is not an option.

Who Cannot File ITR-6?

The form is not meant for entities like:

  • Charitable or religious institutions claiming exemptions under Section 11
  • Trusts, HUFs, Firms, or Individuals

These entities must instead use other forms such as ITR-1, ITR-3, or ITR-5, depending on their structure.

Important Filing Deadlines (FY 2024-25 / AY 2025-26)

  • Non-Audited Companies

    • Last date: September 15, 2025
    • The government has extended this timeline to account for the late release of updated utilities.

  • Audited Companies (including most corporates)

    • Tax audit report: September 30, 2025
    • ITR filing: October 31, 2025
    • As of now, no extension has been notified for audit reports, so firms should plan filings well in advance.

  • Companies with International or Specified Domestic Transactions (Section 92E cases)

    • Audit report: October 31, 2025
    • ITR filing: November 30, 2025
    • Again, no change has been announced to these statutory timelines.

Action Points for Companies

  • Download the latest ITR-6 utility from the official e-filing portal before starting work.
  • Ensure statutory audits, partner confirmations, and reconciliations are wrapped up early to avoid last-minute issues.
  • File the return electronically with a valid digital signature to avoid rejection.
  • Double-check eligibility before choosing the form—using the wrong ITR form can lead to defects or penalties.

Final Word

The release of the ITR-6 utility is a timely reminder that companies need to stay ahead of deadlines this year. With a packed compliance calendar and no announced extensions for audits, proactive planning is key.

For companies and professionals, the safest approach is to start early, avoid portal logjams in late September and October, and make sure filings are error-free.

For more updates on tax filing, corporate compliance, and ITR utilities, follow our weekly insights.

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