What is the ITR-6 Form?
Companies other than companies claiming exemption under section 11 must furnish their income tax return in ITR-6 Form.
What are the companies claiming exemptions under section 11?
Companies claiming exemption under section 11 are those whose income from property is held for charitable or religious purposes.
E-filing audit reports
If the assessee is liable for Audit u/s 44AB and the accounts have been audited by an accountant, the details of such audit report,auditor along with the date of furnishing it to the department electronically has to be provided.