Form 6 Income Tax Rules 2026 pdf download and Key points
FORM NO. 6
[See rule 28]
Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51
Under the Income-tax Rules, 2026, Form No. 6 (which corresponds to the erstwhile Form 3AE) functions as a statutory audit report.
Here are all the key points regarding Form No. 6 based on the new rules:
1. Purpose of the Form Form 6 serves as the mandatory Audit Report for claiming deductions for certain preliminary expenses under Section 44, or for expenditure incurred for prospecting certain minerals under Section 51 of the Income-tax Act, 2025.
2. Governing Provisions It is governed by Sections 44 and 51 of the Income-tax Act, 2025, and is officially prescribed under Rule 28 of the Income-tax Rules, 2026.
3. Applicability and Certification Requirements
- Accountant Certification: Unlike Form 5 (which is filed directly by the assessee), Form 6 strictly requires certification by an Accountant.
- Audit Verification: The accountant must examine and officially certify the Balance Sheet and Profit and Loss Account of the assessee. The accountant verifies that these financial statements are in agreement with the books of account maintained at the assessee’s head office and its branches.
- Pre-requisite Filing: The electronic statement of preliminary expenses (Form 5) serves as a mandatory pre-requisite statement before an assessee can obtain the audit certification in Form 6.
4. Structure and Contents of the Form The form is structured to capture audit declarations and specific taxpayer details, including:
- The accountant’s formal certification of the accounts.
- Details relating to the extension of an undertaking or the setting up of a new unit.
- Section B (Part A): This section specifically captures the particulars of the assessee required for the deduction under Section 51. It includes the assessee’s Name, Address, Permanent Account Number (PAN), Residential Status, Email ID, Contact number, and the specific Tax year for which the deduction is being claimed.
- All monetary amounts in the form must be filled in ₹ (Rupees) unless otherwise provided.