Avoid Penalties & Prosecution
Eliminate late fees under Section 234F, interest under 234A/B/C, and the risk of prosecution under Section 276CC for wilful non-filing.
Company Income Tax Return
Itr6 Return Filing Registration
Mandatory income tax return for Private Limited, Public Limited, OPC & Section 8 Companies. Complete audit coordination, MAT computation, DSC-based e-filing & notice-safe filing .
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SAMPLE
Tax Filing / TAN Certificate
Income Tax Department — sample acknowledgement / certificate
Illustrative sample. Your official certificate is issued after approval.
01
Mandatory for All Companies
Even nil income or dormant companies must file ITR-6
02
DSC Compulsory
No Aadhaar OTP or EVC option — only Digital Signature
03
Audit Required
Statutory audit + Tax Audit (Form 3CA-3CD)
04
Due Date 31 Oct
30 Nov for transfer pricing cases
OVERVIEW
What is ITR-6 Return Filing?
ITR-6 is the income tax return form prescribed by the Central Board of Direct Taxes (CBDT) for all companies registered under the Companies Act, 2013 that are not claiming exemption under Section 11 of the Income Tax Act, 1961. This includes Private Limited Companies, Public Limited Companies, One Person Companies (OPCs), Section 8 Companies, Nidhi Companies, and foreign companies earning income in India.
It is the most detailed and comprehensive return form with over 40 schedules covering Profit & Loss Account, Balance Sheet, MAT computation under Section 115JB, shareholding patterns, director assets & liabilities, related-party transactions, and transfer pricing disclosures. Filing is mandatory regardless of income level — even companies with nil income or losses must file.
Form TypeITR-6
Applicable ToAll Companies (except Sec 11)
Filing Modee-Filing with DSC only
Audit RequiredStatutory + Tax Audit
Due Date31 October (most cases)
KEY BENEFITS
Benefits of Timely & Accurate ITR-6 Filing
Filing your company’s ITR-6 on time with complete disclosures protects your business and unlocks important advantages.
Carry Forward of Losses
Business and capital losses can be carried forward only if ITR-6 is filed within the due date. Late filing means permanent loss of this benefit.
Banking & Credit Facilities
Banks and financial institutions require filed ITR-6 returns for loan approvals, credit lines, overdrafts and working capital financing.
Faster Refund Processing
Accurate reconciliation with Form 26AS and AIS leads to quicker processing and disbursement of income tax refunds.
Government Tender Eligibility
Most government contracts and tenders require up-to-date ITR filings as proof of financial compliance and good standing.
MCA Compliance Synergy
ITR-6 filing complements annual ROC returns, financial statement filings and director KYC — building a strong regulatory record.
ELIGIBILITY CRITERIA
Who Must File ITR-6?
| Criterion | Requirement | Remarks |
|---|---|---|
| Entity Type | Company under Companies Act, 2013 | Pvt Ltd, Public Ltd, OPC, Section 8, Nidhi, Foreign, Government companies |
| Section 11 Exemption | Must NOT claim exemption under Section 11 | Companies claiming Section 11 must file ITR-7 instead |
| Income Level | No threshold — mandatory for all | Even nil income, loss-making or dormant companies must file |
| Audit Requirement | Statutory audit + Tax audit (where applicable) | Form 3CA-3CD must be filed before ITR-6 |
| Filing Mode | Mandatory DSC-based e-filing | No Aadhaar OTP or EVC option available |
| Not Applicable To | LLPs, Partnerships, Individuals, HUFs, AOPs | These entities use ITR-5 or other applicable forms |
DOCUMENTS REQUIRED
Documents Required for ITR-6 Filing
1. Audited Financial Statements
Audited Profit & Loss Account, Balance Sheet, Cash Flow Statement and Notes to Accounts prepared as per Companies Act and applicable Accounting Standards.
2. Tax Audit Report
Form 3CA-3CD (Tax Audit Report) covering depreciation, disallowances under Sections 40/40A/43B, TDS compliance and other prescribed matters.
3. Tax Computation & MAT Working
Computation of Total Income under all heads and detailed MAT computation under Section 115JB showing book profit adjustments.
4. Form 26AS / AIS / TIS
Annual tax credit statement and Annual Information Statement for reconciliation of TDS, TCS, advance tax and high-value transactions.
5. Digital Signature Certificate (DSC)
Class 2 or Class 3 DSC of the authorized director/signatory — mandatory for e-filing and verification of ITR-6.
6. Board Resolution & Corporate Documents
Board resolution authorizing the signatory, Certificate of Incorporation, PAN, and (if applicable) Transfer Pricing Report in Form 3CEB.
FILING PROCESS
Step-by-Step ITR-6 Filing Process
1. Finalize Audited Financial Statements
Prepare and adopt the Profit & Loss Account, Balance Sheet, Cash Flow Statement and notes to accounts in compliance with the Companies Act and applicable Accounting Standards / Ind AS.
2. Complete Statutory Audit
Get the financial statements audited by the statutory auditor appointed under Section 139. Address any qualifications or observations before proceeding.
3. Obtain Tax Audit Report (Form 3CA-3CD)
Obtain the tax audit report covering depreciation, disallowances, TDS compliance and specified matters. Upload it on the e-Filing portal before filing ITR-6.
4. Prepare Computation of Total Income & MAT
Compute income under all heads, apply brought-forward losses and Chapter VI-A deductions, and calculate MAT under Section 115JB to determine the higher of normal tax or MAT.
5. Fill All ITR-6 Schedules & Reconcile
Complete schedules (P&L, BS, BP, CG, OS, HP, MAT, SH, AL, ESR, TPSA etc.), reconcile Form 26AS/AIS, and attach the authorized director’s Digital Signature Certificate.
6. Submit, e-Verify & Download Acknowledgement
Run portal validation checks, resolve errors, submit the return with DSC, and download the ITR-V acknowledgement. Retain it for your records.
WHY CHOOSE US
Why Corporate Mart?
Expert Corporate Tax Team
Experienced professionals specializing in company returns, MAT computation, tax audit coordination and complex schedule preparation.
Notice-Safe Filing
Every schedule is cross-verified against audited financials and Form 26AS/AIS to minimize the risk of notices and scrutiny.
Complete End-to-End Support
From audit coordination and MAT analysis to DSC filing and post-filing notice handling — we manage the entire process.
Transparent & Affordable Pricing
Clear with dedicated professional support with no hidden charges. Government/statutory fees are charged separately at actuals.
FAQ
Frequently Asked Questions
ITR-6 is the income tax return form prescribed for all companies registered under the Companies Act, 2013 (Private Limited, Public Limited, OPC, Section 8, Nidhi, foreign companies, etc.) that are not claiming exemption under Section 11. Companies claiming Section 11 exemption must file ITR-7 instead. Filing is mandatory even if the company has nil income or losses.
Yes. All companies require a statutory audit under the Companies Act. Additionally, tax audit under Section 44AB (Form 3CA-3CD) is mandatory if turnover exceeds the prescribed thresholds. The tax audit report must be uploaded before filing ITR-6.
No. ITR-6 must be mandatorily e-filed using the Digital Signature Certificate of the authorized signatory. Unlike individual returns, there is no option for Aadhaar OTP or Electronic Verification Code (EVC).
MAT ensures companies with book profits pay a minimum tax of 15% of book profit (plus surcharge and cess) even if normal tax liability is lower. Excess MAT paid becomes MAT credit that can be carried forward for up to 15 assessment years. Companies under Section 115BAA or 115BAB are exempt from MAT.
For most companies subject to audit the due date is 31st October of the assessment year. Companies with international or specified domestic transactions requiring a transfer pricing report (Form 3CEB) have an extended due date of 30th November.
Late filing attracts a fee of ₹5,000 under Section 234F (₹1,000 if total income is less than ₹5 lakh), interest at 1% per month under Section 234A, and possible interest under Sections 234B and 234C. Wilful failure can also attract prosecution under Section 276CC.
No. Every company registered under the Companies Act must file ITR-6 every year, even if it has not carried on any business or has nil income. Non-filing attracts penalties and potential prosecution.
ITR-6 is exclusively for companies registered under the Companies Act. ITR-5 is for LLPs, partnership firms, AOPs, BOIs and cooperative societies. Companies cannot file ITR-5 and vice versa.
