ITR Form 6 or ITR 6 is an income tax return form that is used by companies to e-file income tax returns if they do not claim exemption under Section 11 of the Income Tax Act, 1961. Under existing Income Tax rules, companies that can claim exemption u/s 11 are those who have income from property that is held for charitable or religious purposes.Companies other than companies claiming exemption under section 11 must furnish their income tax return in ITR-6 Form. Companies claiming exemption under section 11 are those whose income from the property is held for charitable or religious purposes.

ITR-6 can be used by companies that are not claiming exemption u/s 11 (Income from property held for charitable or religious purposes)

Those companies whose income from property is held for some charitable or religious purpose can claim exemption under section 11. These companies can not use ITR Form 6 for filing the income tax return with the income tax department.