Kind attention Taxpayers! 

CBDT notifies ITR-Form 6 for AY 2025-26 vide Notification No. 44/2025 dated 06.05.2025.

Key updates:   

  • Schedule-Capital Gain split for gains before/ after 23.07.2024 (post changes in Finance Act, 2024)  
  • Capital loss on share buyback allowed if corresponding dividend income is shown as income from other sources (post 01.10.2024)  
  • Reference of sec 44BBC (cruise biz) added
  • Schedule BP changes (Rule 10TIA): Profits from sale of raw diamonds shall be 4% or more of gross receipts.
  • changes made to capture deductions claimed u/s 24(b).
  • TDS section code to be reported in Schedule-TDS

Download Link

https://egazette.gov.in/WriteReadData/2025/262948.pdf

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