What is the ITR-6 form's structure?

Part A: Background Data:
- This section likely collects general information about the taxpayer, such as the company's identification details and relevant fiscal year.

Balance Sheet:
- This could involve reporting the financial position of the company as of March 31, 2021. It includes the assets, liabilities, and equity of the company.

Part A-BS-Ind AS:
- This schedule may deal with the balance sheet as per the Indian Accounting Standards (Ind AS) for the earlier date of business combination or March 31, 2021.

Manufacturing Account and Trading Account:
- These accounts likely pertain to the manufacturing and trading activities of the company during the fiscal year 2020-21. The manufacturing account typically deals with the costs associated with production, while the trading account focuses on buying and selling activities.

Part A-P&L: Profit and Loss Account:
- This part likely captures the company's profit and loss statement for the fiscal year 2020-21. It includes revenue, expenses, and ultimately calculates the net profit or loss.

Part A-P&L Ind-AS:
- Similar to the earlier mentioned profit and loss account, this schedule might represent the profit and loss statement as per Indian Accounting Standards.

Other Information (Part A-OI):
- This section could encompass additional information that doesn't fit into the previously mentioned categories but is relevant for tax assessment.

A-QD: Quantitative Information:
- This could involve providing quantitative data about the company's activities, which might be used for further analysis or verification.

Part A-OL: Account for Receipts and Payments in Liquidation:
- This schedule might be relevant if the company is undergoing liquidation, and it involves recording the receipts and payments made during the liquidation process.

Calculation of Total Income (Part B-TI):
- This part likely involves the calculation of the company's total income by summing up various sources of income and deducting allowable expenses.

Part B-TTI: Calculating Tax Owed on Total Income:
- Here, the calculation of the tax owed on the total income is performed. This could involve applying the applicable tax rates to the calculated income.

Taxes Paid:
- This section likely captures information about the taxes that have already been paid by the company during the fiscal year.

Here are the 42 schedules:

Certainly, here's the same information without bold formatting:

1. Schedule-HP: Income from House Property:
Computation of income earned from house property, including rental income and deductions related to it.

2. Schedule-BP: Profit and Gains from Business or Profession:
Computation of income earned from business or profession, taking into account expenses, deductions, and allowances.

3. Schedule-DPM: Depreciation Calculation:
Calculation of depreciation on equipment and other assets as per the Income Tax Act.

4. Schedule-DEP: Deemed Capital Gains on Sale of Depreciable Assets:
Calculation of capital gains resulting from the sale of depreciable assets.

5. Schedule-ESR: Expenditure on Scientific Research:
Information about expenditures related to scientific research eligible for deductions under Section 35.

6. Schedule-CG: Capital Gains Computation:
Computation of capital gains from the sale of assets like property, stocks, etc.

7. Schedule-OS: Income from Other Sources Calculation:
Calculation of income from sources other than those covered in previous schedules.

8. Schedule-CYLA: Current Year Loss Adjustment:
Statement of revenue after deducting losses from the current year.

9. Schedule-BFLA: Brought Forward Loss Adjustment:
Income statement after offsetting carried-forward, unabsorbed losses from prior years.

10. Schedule-CFL: Carried Forward Losses:
Statement of losses to be carried forward to subsequent years.

11. Schedule-UD (4): Unabsorbed Depreciation and Allowance Details:
Information about unabsorbed depreciation and allowances under Section 35.

12. Schedule ICDS: Income Computation Disclosure Standards Impact:
Details about how the Income Computation Disclosure Standards impact revenue.

13. Schedule-10AA: Section 10AA Deduction Computation:
Computation of deductions under Section 10AA.

14. Schedule 80G, 80GGA, RA, 80IA, 80IB, 80IC/80IE:
Information about deductions and computations under various sections of the Income Tax Act.

15. Schedule-VIA: Deductions Under Chapter VIA:
Statement of deductions made under Chapter VIA from gross income.

16. Schedule-SI: Income Subject to Special Rates of Tax:
Statement of income subject to special tax rates.

17. Schedule-PTI: Pass-Through Income Information:
Information about pass-through income from investment funds or business trusts.

18. Schedule-EI: Exempt Incomes:
Reporting of incomes that are exempt from taxation.

19. Schedule-MAT: Minimum Alternate Tax Calculation:
Calculation of Minimum Alternate Tax under Section 115JB.

20. Schedule-MATC: Section 115JAA Tax Credit Calculation:
Calculation of tax credits related to Minimum Alternate Tax.

21. Schedule-BBS: Tax on Dispersed Profits from Share Buybacks:
Information about tax on share buybacks.

22. Schedule-TPSA (2A): Transfer Price Secondary Adjustment:
Details about secondary adjustments to transfer prices under Section 92CE.

23. Schedule-TR: Tax Relief Summary for Foreign Taxes Paid:
Summary of tax relief sought for taxes paid outside India.

24. Schedule-FSI: Foreign Source Income and Tax Relief:
Details of income from outside India and tax relief related to foreign income.

25. Schedule-FA: Foreign Assets and Income:
Reporting foreign assets and income sources.

26. Schedule-SH-1, SH-2: Ownership and Shareholding in Companies:
Details about ownership and shareholding in unlisted companies and startups.

27. Schedule-AL-1, AL-2: Assets and Liabilities at Year's Conclusion:
Reporting of assets and liabilities at the end of the year.

28. Schedule-GST: GST Turnover and Gross Receipts:
Information about reported turnover and gross receipts for Goods and Services Tax (GST).

29. Schedule-FD: Foreign Currency Payments and Receipts:
Breakdown of foreign currency payments and receipts.

How can I submit a Form ITR-6?

This income tax return needs to be submitted electronically to the Income Tax Department with a digital signature. Attachments or annexes are not required when filing ITR-6. Even TDS (Tax Deducted at Source) certificates should not be attached. Instead, taxpayers are advised to match the information in their Tax Credit Statement Form 26AS with the taxes deducted, collected, and paid on their behalf.

For filling out the verification section:

1. Complete the Verification section of the form with the necessary information.
2. Remove any information that is not relevant or applicable to your situation.
3. Ensure that the verification is signed before submitting the return.

When signing the verification, you need to select the appropriate role or designation of the individual signing the return. It's crucial to note that making a false statement in the return or any supporting schedules is a serious offense. Section 277 of the Income-tax Act of 1961 allows for prosecution, which can result in strict imprisonment and a fine.

Always exercise caution and accuracy when filling out tax returns, and consider seeking assistance from tax professionals or referring to official guidelines provided by the tax authority to ensure compliance with the relevant laws and regulations.