ITR-6 Filing Update: Excel Utility Goes Live On Income Tax E-Filing Portal

 The Income Tax Department has released the Excel Utility for Income Tax Return (ITR)-6 for Assessment Year (AY) 2026–27 on the income tax e-filing portal. The utility is now available for download through the portal.

Sharing the update on X, the Income Tax Department said, “Kind Attention Taxpayers! The Excel Utility for ITR-6 for Assessment Year 2026–27 is now available on the Income Tax e-Filing portal.” The utility can be accessed through the official e-Filing portal at incometax.gov.in.

Who Needs To File ITR-6

According to the Income Tax Department’s e-Filing portal, ITR-6 is applicable to Indian companies, body corporates incorporated under the laws of a country outside India, and institutions, associations or bodies declared as companies under the Income-tax Act, 1961. However, companies claiming exemption under Section 11 of the Income-tax Act, 1961 are not eligible to file ITR-6. Section 11 covers entities earning income from property held for charitable or religious purposes and need to file ITR-7 instead.

The Excel Utility allows eligible entities to prepare their ITR-6 offline by entering the required details in the spreadsheet. After completing the form, users can generate the return file and upload it on the Income Tax Department’s e-Filing portal.

The release of the ITR-6 Excel Utility is part of the Income Tax Department’s phased rollout of return filing utilities for AY 2026–27.

 What Is The Deadline to File ITR-6

For Assessment Year (AY) 2026–27, companies are generally required to submit their ITR by October 31, 2026, provided their accounts are subject to audit. In cases where transfer pricing provisions are applicable, the due date for filing the return is November 30, 2026 as per the timelines prescribed under the Income-tax Act, 1961.

If an eligible company misses the due date for filing ITR-6, it may be liable to pay a late filing fee under Section 234F along with interest on outstanding tax wherever applicable. The missed filing may also affect the ability to carry forward certain losses, subject to the provisions of the Income-tax Act, 1961.