This Return Form can be used by a company as per section 2(17) of the Income Tax Act, This form is filed by a company other than a company which is required to file return in Form ITRâ7.
source https://www.caclubindia.com/articles/key-changes-in-itr-forms-for-ay-202122-part-4-itr-6-46030.asp
source https://www.caclubindia.com/articles/key-changes-in-itr-forms-for-ay-202122-part-4-itr-6-46030.asp
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