ITR-6 — Companies
Income Tax Return Filing Guide — AY 2026-27
A complete client-friendly guide for Private, Public, OPC & Foreign Companies
- ITR-6 is the Income Tax Return form filed by Companies registered under the Companies Act 2013 or any other law — including Private Limited, Public Limited, One Person Companies, Section 8 companies (not claiming u/s 11 exemption), and Foreign Companies operating in India.
- It is the official method for companies to report total income, claim allowable deductions, compute Minimum Alternate Tax (MAT), and discharge their tax liability.
- ITR-6 is mandatory for ALL companies — regardless of turnover, profit, or loss. Even a company with nil income or a newly incorporated company must file.
- Filing is ONLY possible electronically — with a Digital Signature Certificate (DSC) of an authorized director/MD/CEO. No EVC option exists for companies.
Private Limited Company
Any company registered as Pvt Ltd under MCA — from startup to large enterprise — must file ITR-6 every year.
Public Limited Company
Listed or unlisted public companies must file ITR-6 — including those listed on BSE/NSE.
One Person Company (OPC)
OPCs incorporated with a single director and nominee must file ITR-6.
Section 8 Company (Not Claiming u/s 11)
Sec 8 companies NOT registered under Sec 12AB or NOT claiming u/s 11 exemption must file ITR-6.
Foreign Company with India Operations
Foreign companies having a branch, project office, or liaison office in India earning income must file ITR-6.
Dormant / Inactive Company
Even a dormant company with no transactions must file ITR-6 to stay compliant.
| Entity Type | Correct ITR Form | Important Note |
|---|---|---|
| Private / Public / OPC Company | ITR-6 | DSC of MD/Director mandatory. No EVC option. |
| Company with Sec 12AB (Charitable) | ITR-7 — NOT ITR-6 | Companies claiming u/s 11 exemption must use ITR-7. |
| Partnership Firm / LLP | ITR-5 — NOT ITR-6 | Firms and LLPs are not companies — use ITR-5. |
| Individual / HUF with Business | ITR-3 or ITR-4 | Individuals use ITR-3 / ITR-4, never ITR-6. |
| Foreign Company — India Branch | ITR-6 | Report only India-sourced income. Treaty benefit via Form 67. |
| Section 8 Company — Not Claiming u/s 11 | ITR-6 | If no Sec 12AB registration or not claiming exemption. |
| Document / Record | What It Is & Why It Is Needed |
|---|---|
| PAN + CIN of Company | Company PAN and Corporate Identification Number (CIN) from MCA — both required in ITR-6. |
| Audited P&L Account (FY 2025-26) | Statutory audit mandatory for all companies u/s 139 Companies Act 2013. Schedule III format. |
| Audited Balance Sheet (31 Mar 2026) | All assets, liabilities, share capital, reserves. Signed by Board and Statutory Auditor. |
| Cash Flow Statement | Mandatory for companies. Part of statutory audit package. |
| Tax Audit — Form 3CA & 3CD | Mandatory for ALL companies regardless of turnover. Filed by Tax Auditor before ITR. |
| Form 29B — MAT Computation | Book profit report for MAT u/s 115JB @15%. Filed by CA before ITR-6 submission. |
| AOC-4 & MGT-7 Filed with ROC | Financial statements and annual return filed with MCA. Must be completed before filing ITR-6. |
| All TDS Returns (24Q, 26Q, 27Q, 27EQ) | Quarterly TDS returns filed on TRACES. Verify all TDS deposited timely. |
| Form 26AS + AIS of Company | Login with company PAN. Verify all TDS credits, income, and advance tax paid. |
| DSC of Authorized Signatory | Class 3 Digital Signature Certificate. ITR-6 cannot be filed without DSC — no EVC option. |
| Advance Tax Challans (Challan 280) | All 4 quarterly advance tax payments in company's PAN. Verify in Form 26AS Part C. |
| Income Tax Computation Sheet | Profit per books → add backs (40A/43B/MSME) → deductions → net taxable income. By CA. |
Normal Corporate Tax Rates
Domestic Company — General Rate: 30% + Surcharge + 4% Cess
Domestic Company — Sec 115BAB (New Manufacturing): 15% + Surcharge + Cess
Domestic Company — Sec 115BA (Existing Manufacturing): 25% + Surcharge + Cess
Surcharge: 7% if income Rs.1-10 Cr | 12% if income > Rs.10 Cr
MAT — Minimum Alternate Tax (Sec 115JB)
If company's normal tax < 15% of Book Profit — MAT @15% applies on Book Profit (+ surcharge + cess).
Book Profit = Net Profit per P&L + add backs - deductions.
MAT Credit: Excess of MAT over normal tax — carry forward for 15 years. Track via Form 29B.
Form 29B must be uploaded by CA BEFORE filing ITR-6.
MSME Disallowance — Sec 43B(h)
Outstanding dues to MSME suppliers beyond 15 days (without agreement) or 45 days (with agreement) as on 31-Mar-2026 = DISALLOWED deduction.
Verify Udyam Registration of all vendors. Disclose in 3CD Clause 22.
Cash Payment Disallowance — Sec 40A(3)
Single cash payment exceeding Rs.10,000 to one person in one day = 100% disallowed. Review cash book before filing.
Also: Loans accepted/repaid in cash > Rs.20,000 attract penalty u/s 271D / 271E.
Consultation & Document Collection
We understand the company's nature — business activity, turnover, related parties, MAT applicability. Collect audited financials, tax audit report, TDS returns, Form 26AS, MCA filings, advance tax challans, and DSC details.
⏱ 1-2 daysIncome Tax Computation & Verification
Our experts prepare IT computation — add backs (Sec 40A/43B/MSME), compute IT Act depreciation (WDV), verify MAT vs normal tax, check TDS credits against 26AS, and finalize net taxable income.
⏱ 1-2 daysTax Audit Upload & ITR-6 Submission
Tax Audit Form 3CA & 3CD uploaded on IT portal by CA (with UDIN). Form 29B (MAT) uploaded if applicable. ITR-6 filed using company's PAN with DSC of authorized director or MD.
⏱ Same day once readyVerification, Refund & Ongoing Support
ITR-6 verified only via DSC — no physical ITR-V needed. We assist with refund tracking, advance tax planning, TDS return compliance, MSME audit compliance, and responding to IT notices.
⏱ 1-3 days| Taxpayer / Filing Category | Due Date (AY 2026-27) | Notes |
|---|---|---|
| All Companies — ITR-6 (Tax Audit Mandatory) | 31st October 2026 | Tax Audit Report (3CA/3CD) must be filed before ITR. |
| Tax Audit Report — Form 3CA & 3CD | 30th September 2026 | One month before ITR due date. CA must upload with valid UDIN. |
| Form 29B — MAT Report | 30th September 2026 | Filed simultaneously with Tax Audit Report. |
| Transfer Pricing Report — Form 3CEB | 31st October 2026 | If international or specified domestic transactions exceed threshold. |
| Belated Return (Sec. 139(4)) | 31st December 2026 | Late filing — penalty u/s 234F + interest u/s 234A. |
| Revised Return (Sec. 139(5)) | 31st March 2027 | Correct errors or omissions — no additional penalty. |
Self-Filing by Company
Company's internal accounts team prepares computation, uploads audit report, and files ITR-6 using company's own CA/DSC. Best for large companies with in-house finance teams.
Expert-Assisted Filing (Recommended)
Our specialists handle the entire process — tax audit coordination, MAT computation, TDS reconciliation, and ITR-6 submission. Ideal for Pvt Ltd, OPCs, and growing companies.
Annual Retainer / Outsourced Compliance
We manage all annual compliance — monthly TDS returns, GST filings, advance tax, ROC forms, and ITR-6 — as a complete outsourced package. Ideal for startups and SMEs.
Filing Without Uploading Tax Audit First
ITR-6 cannot be submitted without first uploading Form 3CA & 3CD. Many companies miss this sequence.
Using Book Depreciation Instead of IT Act Depreciation
Companies Act depreciation (SLM) differs from IT Act (WDV). Using wrong depreciation leads to incorrect tax computation.
Ignoring MSME Dues Disallowance — Sec 43B(h)
Outstanding dues to MSME vendors beyond 15/45 days are disallowed. Most companies are unaware — resulting in tax demand.
Not Reconciling TDS Credits with Form 26AS
TDS claimed in ITR must match Form 26AS exactly. Any mismatch triggers automatic demand notice.
Forgetting MAT Computation When Declaring Low Profits
If company declares low profit — MAT @15% may apply on book profit. Not computing MAT = understated tax liability.
DSC Expired at Time of Filing
ITR-6 can ONLY be verified by DSC. If DSC expires before filing — the return cannot be submitted.
| Frequency | Compliance | Due Date / Deadline |
|---|---|---|
| Monthly | TDS Deposit — all TDS deducted in previous month | By 7th of each month (30 April for March TDS) |
| Monthly | GSTR-3B Filing + GST Payment (monthly filer) | By 20th of each month |
| Monthly | GSTR-1 Filing (monthly filer) | By 11th of each month |
| Quarterly | TDS Return Form 24Q (salary TDS) | 31 Jul / 31 Oct / 31 Jan / 31 May |
| Quarterly | TDS Return Form 26Q (non-salary TDS) | 31 Jul / 31 Oct / 31 Jan / 31 May |
| Quarterly | Advance Tax Payment | 15 Jun (15%) / 15 Sep (45%) / 15 Dec (75%) / 15 Mar (100%) |
| Annual | Tax Audit Report — Form 3CA & 3CD | 30 September 2026 |
| Annual | ITR-6 Filing | 31 October 2026 |
| Annual | AOC-4 — Financial Statements with ROC | Within 30 days of AGM |
| Annual | MGT-7 / MGT-7A — Annual Return with ROC | Within 60 days of AGM |
| Annual | GSTR-9 Annual Return | 31 December 2026 |
| Annual | Form 16 Issue to Employees | By 15 June 2026 (for FY 2025-26) |
- Verify ITR-6 immediately via DSC of authorized signatory — the return is not valid until verified. No physical ITR-V form required for companies.
- Track refund status on the e-Filing portal using the company's PAN login if TDS credits exceed total tax liability.
- Save the ITR-6 PDF, ITR-V acknowledgement, Tax Audit Report, and computation sheet — required for bank loans, investor due diligence, and future assessments.
- Begin advance tax planning for FY 2026-27 — first instalment of 15% due on 15 June 2026.
- File revised return u/s 139(5) if any error discovered — available until 31 March 2027.
PAN of Company | CIN | Audited P&L + Balance Sheet | Cash Flow Statement
Tax Audit Form 3CA/3CD | Form 29B (MAT) | AOC-4 & MGT-7 Filed | TDS Returns
Form 26AS + AIS of Company | Advance Tax Challans | DSC of Director
Who files: Companies (other than companies claiming exemption u/s 11) — Mandatory e-filing
| # | Document / Information Required | Details / What to Check | Mandatory? | Source |
|---|---|---|---|---|
| A. COMPANY IDENTIFICATION | ||||
| 1 | PAN of Company | Mandatory | Yes | IT Dept |
| 2 | CIN (Company Identification Number) | From MCA21 portal | Yes | MCA21 / Certificate of Incorporation |
| 3 | Date of Incorporation | As per MCA records | Yes | Certificate of Incorporation |
| 4 | Nature of Company | Domestic / Foreign; Public / Private; Listed / Unlisted | Yes | MCA / SEBI records |
| 5 | Registered Office Address | Current address | Yes | MCA records |
| 6 | Principal Business Activity Code | IT Dept prescribed codes | Yes | IT Dept list |
| 7 | Authorized Signatory PAN | MD / Director / CEO signing the return | Yes | Board resolution |
| B. STATUTORY AUDITED FINANCIAL STATEMENTS | ||||
| 8 | Audited P&L Account (FY25-26) | Statutory audit mandatory for companies | Yes | Statutory Auditor |
| 9 | Audited Balance Sheet as on 31 Mar 2026 | All assets and liabilities | Yes | Statutory Auditor |
| 10 | Cash Flow Statement | Mandatory for companies | Yes | Statutory Auditor |
| 11 | Notes to Accounts | Significant accounting policies and notes | Yes | Statutory Auditor |
| 12 | Board Report + Directors' Report | Filed with MCA | Yes | MCA filing |
| 13 | Auditor's Report (CARO 2020) | Company Auditor's Report Order | Yes | Statutory Auditor |
| C. TAX AUDIT (MANDATORY FOR COMPANIES) | ||||
| 14 | Form 3CA & 3CD (Tax Audit Report) | Mandatory for all companies | Yes | Tax Auditor / CA |
| 15 | Form 3CEB | If international / specified domestic transactions | If applicable | Transfer Pricing specialist |
| 16 | Form 29B | If MAT credit applicable (115JB computation) | If applicable | CA certificate |
| D. INCOME COMPUTATION | ||||
| 17 | Profit as per books | Net profit as per P&L | Yes | Audited accounts |
| 18 | Additions / Disallowances | Expenses not allowable u/s 40, 40A, 43B etc. | Yes | CA computation |
| 19 | Deductions u/s 32 to 37 | Depreciation, scientific research, etc. | If applicable | CA computation |
| 20 | Brought Forward Losses | Business loss / Unabsorbed depreciation | If applicable | Previous years' ITRs |
| 21 | MAT Computation u/s 115JB | Book profit based MAT @15% | If applicable | CA computation |
| 22 | MAT Credit Entitlement | Carry forward of MAT credit — Form 29B | If applicable | Previous years' records |
| E. SPECIAL INCOME / TRANSACTIONS | ||||
| 23 | Deemed Dividend u/s 2(22)(e) | Loans to shareholders by closely-held company | If applicable | Books / Board minutes |
| 24 | Share Premium / Issue of Shares | Angel Tax u/s 56(2)(viib) — if startup not recognized | If applicable | Company records / DPIIT |
| 25 | Related Party Transactions | Sec 40A(2) — disallowance for excess payment to relatives | If applicable | Books / RPT disclosures |
| 26 | Capital Gains from Asset Sales | Property, investments, etc. | If applicable | Sale documents |
| 27 | Buy-back of Shares | Tax implications u/s 115QA | If applicable | Board resolution / ROC filing |
| F. TDS / TCS COMPLIANCE | ||||
| 28 | TDS Returns Filed (24Q, 26Q, 27Q, 27EQ) | Verify all TDS deducted and deposited | Yes | TRACES |
| 29 | Form 26AS of Company | Cross verify TDS credits | Yes | TRACES / IT portal |
| 30 | AIS of Company | All income and transactions | Yes | IT portal |
| 31 | TDS on Salary (Form 24Q) | Quarterly TDS return for employee salaries | Yes | TRACES |
| 32 | TDS on Payments (Form 26Q) | Rent, commission, professional fees, contractors etc. | Yes | TRACES |
| G. ADVANCE TAX & SELF ASSESSMENT | ||||
| 33 | Advance Tax Challans (Challan 280) | All 4 instalments — June 15, Sep 15, Dec 15, Mar 15 | Yes | Bank / IT portal |
| 34 | Self Assessment Tax Challan | Balance tax before filing | If applicable | Bank / IT portal |
| 35 | Refund Details | Bank account for refund — must be pre-validated | Yes | IT portal |
| H. MCA COMPLIANCE LINKAGE | ||||
| 36 | MGT-7 / MGT-7A (Annual Return) | Filed with ROC | Yes | MCA21 |
| 37 | AOC-4 (Financial Statements) | Filed with ROC | Yes | MCA21 |
| 38 | DIN of all Directors | Director Identification Number | Yes | MCA21 |
| 39 | MSME Payments Disclosure | Sec 43B(h) — MSME dues paid within due date | Yes | Books / MSME records |