Schedule Part A-Manufacturing Ind AS AY 2026-27
Schedule Part A-Manufacturing (Ind AS) in the ITR form applies to companies engaged in manufacturing activities that are required to prepare their financial statements according to Indian Accounting Standards (Ind AS).
This schedule is designed to capture the cost structure and production performance of the manufacturing business during the financial year. It includes details such as opening and closing stock of raw materials, purchases, direct wages, factory overheads, and cost of goods manufactured. It also accounts for the opening and closing stock of finished goods to arrive at the cost of goods sold. The final output, i.e., gross profit or loss, is transferred to the Profit and Loss account.
This schedule applies to ITR-6 only.