ITR-6 Return Filing in India
ITR-6 is the income tax return form for companies — including Private Limited Companies, OPCs, and Public Limited Companies — other than those claiming exemption under Section 11 (charitable/religious trusts, which file ITR-7 instead). It requires mandatory statutory audit under the Companies Act regardless of turnover, and must be filed electronically using a Digital Signature Certificate. The due date is 31st October for most companies (given the mandatory audit requirement).
What Is ITR-6?
ITR-6 is filed by companies registered under the Companies Act, 2013 — Private Limited Companies, One Person Companies (OPCs), and Public Limited Companies — to report their annual income and tax liability. It's distinct from ITR-7, which is reserved for companies/trusts claiming tax exemption under Section 11 (typically Section 8 Companies operating as charities).
Since every company is required to maintain audited financial statements under the Companies Act regardless of turnover, ITR-6 filing is always accompanied by an audit report and detailed schedules covering depreciation, MAT (Minimum Alternate Tax) computation where applicable, and disclosures aligned with the company's audited balance sheet and profit & loss account. Filing must be verified using a Digital Signature Certificate — no alternative verification method is permitted for companies.
Who Files ITR-6
Step-by-Step Process
- 1Confirm ITR-6 applies — company type, not claiming Section 11 exemption.
- 2Complete the statutory audit under the Companies Act, obtaining audited financial statements.
- 3Compute taxable income, including MAT computation if applicable, and reconcile with audited books.
- 4Gather TDS certificates and Form 26AS/AIS reconciliation.
- 5Fill ITR-6 on the e-filing portal, including balance sheet, P&L, depreciation, and MAT schedules.
- 6Verify using the company's Digital Signature Certificate — mandatory for all companies.
- 7Submit before the due date (typically 31st October, given the mandatory audit requirement).
ITR-6 vs Related ITR Forms
Frequently Asked Questions
Yes, every company registered under the Companies Act is required to have its accounts audited annually regardless of turnover, unlike other entity types where audit requirements are turnover-dependent.
No, companies are required to verify ITR-6 exclusively using a Digital Signature Certificate — no alternative verification method (such as Aadhaar OTP or net banking) is available for company returns.
MAT (Minimum Alternate Tax) ensures companies with substantial book profits but low taxable income (due to exemptions/deductions) still pay a minimum level of tax — its applicability and computation should be assessed for each company based on its specific tax position, as certain exemptions and rate regimes affect whether MAT applies.
Yes, a company is required to file ITR-6 annually as long as it remains registered, even during periods of no business activity, unless it has been formally struck off or dissolved.
Late filing attracts a late fee, interest on any unpaid tax, and can affect the company's ability to carry forward losses — persistent non-filing can also result in the company being flagged for compliance action by the Income Tax Department. ---
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This guide is reviewed by practicing Chartered Accountants and Company Secretaries at Seedan Group with hands-on experience in Indian business registration and compliance. Content is for general guidance and updated as regulations change.
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