Income Tax Act, 2025
Section 6: Subs. by Act 21 of 2006, s. 31, for “during the previous year” (w.e.f. 12006).
6. Subs. by Act 21 of 2006, s. 31, for “during the previous year” (w.e.f. 12006).
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1[Provided also that a person, being a resident other than not ordinarily resident in India within the
meaning of clause (6) of section 6, who is not required to furnish a return under this sub-section and who
at any time during the previous year,—
(a) holds, as a beneficial owner or otherwise, any asset (including any financial interest in any
entity) located outside India or has signing authority in any account located outside India; or
(b) is a beneficiary of any asset (including any financial interest in any entity) located outside
India,
shall furnish, on or before the due date, a return in respect of his income or loss for the previous year in
such form and verified in such manner and setting forth such other particulars as may be prescribed:
Provided also that nothing contained in the fourth proviso shall apply to an individual, being a
beneficiary of any asset (including any financial interest in any entity) located outside India where,
income, if any, arising from such asset is includible in the income of the person referred to in clause (a) of
that proviso in accordance with the provisions of this Act:]
2[Provided alsothat every person, being an individual or a Hindu undivided family or an association
of persons or a body of individuals, whether incorporated or not, or an artificial juridical person, if his
total income or the total income of any other person in respect of which he is assessable under this Act
during the previous year, without giving effect to the 3[provisions of clause (38) of section 10 or section
10 or section 10B or section 10BA] or Chapter VIA exceeded the maximum amount which is not
chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of
such other person during the previous year, in the prescribed form and verified in the prescribed manner
and setting forth such other particulars as may be prescribed.]
Explanation 1.—For the purposes of this sub-section, the expression “motor vehicle” shall have the
meaning assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).
Explanation 2.—In this sub-section, “due date” means,—
(a) where the assessee4[other than an assessee referred to in clause (aa)] is—
(i) a company5***; or
(ii) a person (other than a company) whose accounts are required to be audited under this Act
or under any other law for the time being in force; or
(iii) a working partner of a firm whose accounts are required to be audited under this Act or
under any other law for the time being in force,
The 6[30th day of September] of the assessment year;
7[(aa) in the case of an assessee8[who] is required to furnish a report referred to in section 92E,
the 30th day of November of the assessment year;
(b) in the case of a person other than a company, referred to in the first proviso to this subsection, the 31st day of October of the assessment year;
(c) in the case of any other assessee, the 31st day of July of the assessment year.
1. Subs. by Act 20 of 2015, s. 35, for the proviso (w.e.f. 12016). Earlier Substituted by Act 23 of 2012,
s. 59 (w.e.f. 12012).
of section 6, who is not required to furnish a return under this sub-section and who
at any time during the previous year,—
holds, as a beneficial owner or otherwise, any asset (including any financial interest in any
entity) located outside India or has signing authority in any account located outside India; or
is a beneficiary of any asset (including any financial interest in any entity) located outside
India,
shall furnish, on or before the due date, a return in respect of his income or loss for the previous year in
such form and verified in such manner and setting forth such other particulars as may be prescribed:
Provided also that nothing contained in the fourth proviso shall apply to an individual, being a
beneficiary of any asset (including any financial interest in any entity) located outside India where,
income, if any, arising from such asset is includible in the income of the person referred to in clause
of
that proviso in accordance with the provisions of this Act:]
2[Provided alsothat every person, being an individual or a Hindu undivided family or an association
of persons or a body of individuals, whether incorporated or not, or an artificial juridical person, if his
total income or the total income of any other person in respect of which he is assessable under this Act
during the previous year, without giving effect to the 3[provisions of clause
of section 10 or section
10 or section 10B or section 10BA] or Chapter VIA exceeded the maximum amount which is not
chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of
such other person during the previous year, in the prescribed form and verified in the prescribed manner
and setting forth such other particulars as may be prescribed.]
Explanation 1.—For the purposes of this sub-section, the expression “motor vehicle” shall have the
meaning assigned to it in clause
of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).
Explanation 2.—In this sub-section, “due date” means,—
where the assessee4[other than an assessee referred to in clause
a company5***; or
a person (other than a company) whose accounts are required to be audited under this Act
or under any other law for the time being in force; or
a working partner of a firm whose accounts are required to be audited under this Act or
under any other law for the time being in force,
The 6[30th day of September] of the assessment year;
7[
in the case of an assessee8[who] is required to furnish a report referred to in section 92E,
the 30th day of November of the assessment year;
in the case of a person other than a company, referred to in the first proviso to this subsection, the 31st day of October of the assessment year;
in the case of any other assessee, the 31st day of July of the assessment year.
1. Subs. by Act 20 of 2015, s. 35, for the proviso (w.e.f. 12016). Earlier Substituted by Act 23 of 2012,
s. 59 (w.e.f. 12012).