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  • Form of Application under Section 44(6)/51(7) of the Income-tax Act, 2025
  • Shweta Verma
  • img March 23, 2026

Form of Application under Section 44(6)/51(7) of the Income-tax Act, 2025

Form 6 is an audit report required to be furnished by an eligible assessee claiming deductions under Section 44 (preliminary and project-related expenditure) or Section 51 (mineral prospecting and development expenditure) of the Income-tax Act, 2025. The Form is required to be certified by an accountant and submitted electronically.

https://www.incometaxindia.gov.in/documents/d/guest/form-6-faqs

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Shweta Verma

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