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ITR Filing for Companies

Reviewed by CA & CS Team · Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 11 May 2026 Verify Credentials →

Documents: Audited financials, tax audit report (Form 3CA/3CB-3CD), GST 9C reconciliation, DSC of Director/MD/CFO

Fees: From Rs 2,999 for basic Pvt Ltd ITR-6; scales with audit, transfer pricing and 80-IAC startup scope

Eligibility: All companies under Section 2(17) - Pvt Ltd, Public Ltd, OPC, foreign - mandatory regardless of profit or loss

Timeline: 7 to 10 working days post audit; due 31 October 2026 for audit cases, 30 November 2026 for transfer pricing

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“
Our DPIIT SaaS startup was about to opt into 115BAA on auditor advice. Patron ran a 10-year projection showing we'd lose Rs 82 lakh in 80-IAC across the next 3 profitable years. Filed with 80-IAC instead.
RK
Rohit K.
Co-founder, FinTech (Bengaluru)
★★★★★
2 months ago
“
Patron managed our ITR-6 for two financial years. MAT computation under Section 115JB, audit coordination, all handled. They identified Rs 23 lakh of MAT credit from 3 years ago that reduced our current liability.
NS
Nisha S.
CFO, Manufacturing Pvt Ltd (Pune)
★★★★★
3 months ago
“
Transfer pricing was complex with 3 international transactions across UK, Singapore and USA. Patron co-ordinated Form 3CEB, prepared Schedule TPSA, filed ITR-6 by 25 November - well before the 30 November TP deadline.
AM
Arvind M.
Compliance Head, MNC Sub (Mumbai)
★★★★★
4 months ago
“
Our loss-making year had Section 79 shareholding-change risk after a Series A round. Patron documented the carve-outs and preserved Rs 1.2 crore of carry-forward losses. Section 143(3) scrutiny went through clean.
DV
Divya V.
Founder, B2B SaaS (Delhi)
★★★★★
1 month ago

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Company ITR-6 Filing for AY 2026-27

📌 TL;DR - ITR Filing for Companies Services at a Glance

ITR Filing for Companies in India uses Form ITR-6 under Section 139 of the Income Tax Act, 1961. For AY 2026-27, audit cases are due 31 October 2026 and transfer pricing cases 30 November 2026. Tax rates range from 15 percent under Section 115BAB for new manufacturing companies to 22 percent under Section 115BAA and 30 percent under standard rates, with MAT at 15 percent under Section 115JB. The new Income Tax Act 2025 applies from Tax Year 2026-27 returns due in 2027 - existing Sections 115BAA, 115BAB, 80-IAC, 115JB carry forward into the new Act.

ITR Filing for Companies covers every domestic and foreign company incorporated under the Companies Act, 2013 or earlier Companies Act, 1956. Form ITR-6 is mandatory for all companies except those claiming exemption under Section 11 of the Income Tax Act 1961 (charitable trusts and Section 8 companies file ITR-7). Tax regime selection between standard rates and the concessional Section 115BAA (22 percent) or Section 115BAB (15 percent for new manufacturing) regimes determines effective tax outflow, MAT applicability under Section 115JB, and eligibility for deductions including the Section 80-IAC startup tax holiday.

Patron Accounting has filed 3,000+ company ITRs across Pvt Ltd, OPC, public limited, DPIIT-recognised startups, and foreign company structures with India Permanent Establishment. The firm coordinates statutory audit, tax audit under Section 44AB, MAT computation, transfer pricing under Section 92E with Form 3CEB and Schedule TPSA, and Section 80-IAC year-selection strategy under a single corporate tax engagement. With offices in Pune, Mumbai, Delhi, and Gurugram and 15+ years of corporate compliance practice, every ITR-6 filing comes with 10-year regime projection (Section 115BAA vs Standard + 80-IAC + MAT), MAT credit tracking under Section 115JAA across the 15-year window, and 12 months of post-filing Section 143(1), 143(2), 142(1) and 148 notice support at no extra cost.

Content is reviewed quarterly for accuracy.

What Is Company ITR-6 Filing

Company ITR Filing is the annual return filed by a company under Section 139(1) of the Income Tax Act, 1961, declaring total income, tax liability, MAT (Minimum Alternate Tax), and deductions for a financial year. Form ITR-6 is used for all companies except those claiming Section 11 exemption (which file ITR-7 instead).

Filing is mandatory for every company defined under Section 2(17) - Pvt Ltd, Public Ltd, OPC, foreign company with Indian source income, producer companies - regardless of whether the company has profit, loss, or zero revenue. There is no exemption threshold for companies under Section 139(1). The return must be e-filed with a valid Digital Signature Certificate (DSC) of a Director, Managing Director, or CFO. Aadhaar OTP, net banking EVC, and bank account EVC are not permitted for company filings.

Three corporate tax regimes are available for AY 2026-27. The Standard regime applies a 25 percent rate (if previous year turnover was up to Rs 400 crore) or 30 percent otherwise, with full MAT applicability and all Chapter VI-A deductions available. Section 115BAA offers a concessional 22 percent basic rate (effective 25.168 percent with surcharge and cess) and exempts the company from MAT, but blocks most Chapter VI-A deductions including Section 80-IAC. Section 115BAB offers a 15 percent rate (effective 17.16 percent) but is limited to new domestic manufacturing companies set up after 1 October 2019 and commencing manufacture before 31 March 2024.

Key Terms for ITR Filing for Companies:

ITR-6: Income Tax Return form for companies (not claiming Section 11 exemption). Mandatory e-filing with DSC; cannot be filed with Aadhaar OTP or net banking EVC.

Section 115BAA: Concessional 22 percent tax rate for domestic companies; effective rate 25.168 percent including 10 percent surcharge and 4 percent cess. Filed via Form 10-IC before ITR due date. Election is irrevocable; blocks most Chapter VI-A deductions; exempt from MAT.

Section 115BAB: 15 percent tax rate for new domestic manufacturing companies set up after 1 October 2019 and commencing manufacture before 31 March 2024. Filed via Form 10-ID. Effective rate 17.16 percent.

MAT (Minimum Alternate Tax): 15 percent of book profit under Section 115JB Explanation 1. Does not apply to companies opting for Section 115BAA or Section 115BAB. MAT credit under Section 115JAA carries forward for 15 years for set-off against future normal tax.

Section 80-IAC: 100 percent deduction of profits for 3 consecutive AYs out of the first 10 years from incorporation for eligible DPIIT-recognised startups with IMB certification.

Form 3CEB: Transfer pricing accountant report for international transactions and specified domestic transactions under Section 92E. Due 31 October 2026 for AY 2026-27.

Form 10-IC and Form 10-ID: Statutory regime opt-in forms for Section 115BAA and Section 115BAB respectively. Must be filed before the Section 139(1) ITR due date. One-time, irrevocable election.

DPIIT and IMB: Two separate startup approvals. DPIIT (Department for Promotion of Industry and Internal Trade) recognition makes a startup eligible for various benefits. IMB (Inter-Ministerial Board) certification is a separate, mandatory approval to claim Section 80-IAC tax holiday - only about 1.8 percent of DPIIT-recognised startups hold IMB.

APL-05 ITR Filing for Companies
Form ITR-6

Who Must File ITR-6 for AY 2026-27

ITR-6 filing is mandatory under Section 139(1) of the Income Tax Act 1961 for AY 2026-27 if any of the following applies. There is no income or turnover threshold for company filings - even zero-revenue and loss-making companies must file.

  • Domestic company: Pvt Ltd, Public Ltd, OPC incorporated under the Companies Act, 2013 or earlier Companies Act, 1956.
  • Foreign company: Foreign company with income accruing or deemed to accrue in India under Section 9, including those with a Permanent Establishment (PE) in India.
  • Producer company: Producer company under Part IXA of the Companies Act, 1956.
  • Zero-revenue or loss-making: Filing is mandatory even with NIL income or losses; no exemption threshold under Section 139(1). NIL ITR preserves carry-forward rights and company status.

Section 8 companies and charitable trusts registered under Section 12A claiming Section 11 exemption file ITR-7 instead of ITR-6.

Statutory due dates for AY 2026-27: Tax audit report (Form 3CA-3CD or 3CB-3CD) - 30 September 2026 (one month before ITR). ITR-6 audit cases under Section 44AB - 31 October 2026. ITR-6 transfer pricing cases under Section 92E - 30 November 2026. Form 3CEB (transfer pricing report) - 31 October 2026. Form 10-IC (Section 115BAA opt-in) or Form 10-ID (Section 115BAB opt-in) - before the Section 139(1) ITR due date as a one-time, irrevocable election. Belated ITR-6 under Section 139(4) - 31 December 2026 with Section 234F fee. Revised ITR-6 under Section 139(5) - 31 March 2027. Updated Return (ITR-U) under Section 139(8A) - 31 March 2031 (48 months from end of AY).

Patron Company ITR-6 Services

ServiceWhat We Do
Pvt Ltd ITR-6 FilingTax computation under standard rates or Section 115BAA, regime arbitrage memo, MAT credit utilisation under Section 115JAA, schedule-wise validation across 25+ ITR-6 schedules including Schedule BP, Schedule MAT, Schedule CFL, Schedule FA and Schedule TPSA.From Rs 2,999
OPC and Small Company ITR-6Simplified ITR-6 filing for One Person Companies and small companies (paid-up capital up to Rs 4 crore and turnover up to Rs 40 crore per Companies (Amendment) Act, 2020). Reduced disclosure burden under MCA framework.From Rs 2,999
DPIIT Startup ITR with Section 80-IAC100 percent profit deduction claim under Section 80-IAC for 3 consecutive AYs out of first 10 years from incorporation. Strategic regime decision (80-IAC vs Section 115BAA), Form 3CB-3CD audit co-ordination, IMB pre-screen and year-selection memo.From Rs 14,999
Transfer Pricing ITR PackageForm 3CEB transfer pricing accountant report under Section 92E, Schedule TPSA reporting, Section 92D master file alignment, CBC report under Section 286 (if group consolidated revenue exceeds Rs 6,400 crore), benchmarking review.From Rs 35,000
Foreign Company ITR (PE in India)Permanent Establishment determination, DTAA relief under Section 90, Form 67 Foreign Tax Credit, withholding tax reconciliation under Sections 195/196A, MAT on PE income under Section 115JB.From Rs 45,000
Loss-Making Company ITRCarry-forward optimisation under Sections 70, 71, 72; Section 79 change-in-shareholding test for closely-held companies; MAT credit tracking; Section 79A start-up loss carry-forward 10-year window for DPIIT startups.From Rs 4,999
Section 115BAA Opt-In (Form 10-IC)10-year tax projection comparing Section 115BAA vs Standard plus MAT credit utilisation. Irrevocable election - one-time analysis before Form 10-IC filing. Includes MAT credit balance reconciliation pre-election.From Rs 9,999
Public Limited Company ITR-6Schedule III reconciliation, dividend distribution under Section 115O legacy framework, IndAS adjustments, statutory disclosures, SEBI LODR compliance interface.From Rs 24,999
Our Process

7-Step ITR-6 Filing Procedure

The Patron workflow runs on the Income Tax e-filing portal with mandatory DSC verification, audit co-ordination, regime arbitrage memo and MAT computation. Each step is owned by a named senior corporate tax CA with documented hand-off, ensuring Form 10-IC/10-ID, Form 3CEB and Form 3CD are filed within their respective statutory windows.

Step 1

Audit Coordination

Receive audited financials (Schedule III balance sheet, P and L, cash flow, notes) and Form 3CD tax audit report from the statutory auditor. Reconcile Form 3CD with books and GST 9C. Tax audit report due 30 September 2026, one month before ITR.

Audit reconciled 3CD aligned
Audit In 01
Step 2

Tax Regime Selection

Compute liability under standard rates, Section 115BAA (22 percent) and Section 115BAB (15 percent new manufacturing). Run 10-year projection. File Form 10-IC or Form 10-ID before the Section 139(1) ITR due date if opting for concessional regime - irrevocable election.

Regime locked Form 10-IC/ID filed
Regime 02
Step 3

MAT Computation

Calculate book profit under Section 115JB Explanation 1. Apply 15 percent MAT rate if it exceeds normal tax. Track MAT credit under Section 115JAA for 15-year set-off window. Not applicable if Section 115BAA or 115BAB opted.

MAT computed Credit tracked 15yr
MAT 03
Step 4

Deductions and 80-IAC Claim

For DPIIT-recognised startups with IMB certification, claim 100 percent profit deduction under Section 80-IAC for the elected 3 consecutive AYs out of first 10 years. For others, claim Sections 80G, 80JJAA, 80M as applicable. Section 115BAA or 115BAB opt-in disqualifies 80-IAC.

80-IAC claimed Year selected
Deductions 04
Step 5

Transfer Pricing Reporting

If international or specified domestic transactions exist, complete Form 3CEB accountant report and Schedule TPSA under Section 92E. Maintain Section 92D master file and local file documentation. File CBC report under Section 286 if group consolidated revenue exceeds Rs 6,400 crore.

3CEB filed TPSA complete
TP 05
Step 6

ITR-6 Preparation

Fill 25+ schedules including Schedule BP (business profession), Schedule MAT, Schedule TPSA, Schedule TR (foreign tax relief), Schedule FA (foreign assets), Schedule CFL (carry-forward losses), Schedule DPM (depreciation), Schedule DOA, Schedule AL.

All schedules done Validator passed
Prepared 06
Step 7

DSC E-Verification and Submission

File via Class 2 or Class 3 DSC of Director, MD, or CFO. Aadhaar OTP, net banking and bank account EVC are not permitted for companies. Generate ITR-V acknowledgement with 15-digit acknowledgement number. Refund tracking and Section 143(1) intimation follow-up included.

DSC e-verified ITR-V generated
Filed 07

Documents Checklist for ITR-6 Filing

The Patron document checklist for company ITR-6 is segmented by company type and complexity. Mandatory documents cover audited financials and statutory audit reports; additional documents apply for DPIIT startups, transfer pricing cases and foreign companies.

Mandatory documents (all companies):

  • Audited financial statements - Balance Sheet, Profit and Loss account, Cash Flow Statement, Notes to Accounts in Schedule III format under the Companies Act 2013.
  • Tax Audit Report - Form 3CA (where statutory audit also applies) or Form 3CB plus Form 3CD with all annexures and disclosures.
  • Form 26AS, Annual Information Statement (AIS), GST 9C reconciliation with audited financials.
  • Bank statements for all operating accounts including foreign currency accounts.
  • Valid Digital Signature Certificate (DSC) - Class 2 or Class 3 - of Director, MD, or CFO; PAN of signatory must match e-filing portal registration.
  • Form 10-IC (if opting Section 115BAA) or Form 10-ID (if opting Section 115BAB) - filed BEFORE the ITR due date as a one-time election.
  • Last 3 years' ITR-6 acknowledgements for carry-forward loss continuity and MAT credit balance.

Additional for DPIIT startups claiming Section 80-IAC:

  • DPIIT Recognition Certificate (separate from IMB).
  • IMB Certificate (Inter-Ministerial Board approval) - mandatory and separate from DPIIT recognition. Only about 1.8 percent of DPIIT-recognised startups hold IMB approval.
  • Section 80-IAC year-of-claim memo (3 consecutive AYs out of first 10 years - irrevocable choice).
  • Form 3CB-3CD audit report (mandatory for 80-IAC claim regardless of turnover threshold).

Additional for transfer pricing cases:

  • Form 3CEB transfer pricing accountant report under Section 92E.
  • Section 92D documentation (master file, local file, intercompany agreements).
  • CBC report under Section 286 if group consolidated revenue exceeds Rs 6,400 crore.

Key Outputs You Receive: Filed ITR-6 acknowledgement (ITR-V) with DSC e-verification confirmation. Regime comparison sheet (Standard vs Section 115BAA vs Section 115BAB) with chosen-regime justification. MAT computation under Section 115JB with credit carry-forward tracker covering the 15-year window. Form 3CEB transfer pricing report (where applicable). Section 80-IAC deduction working with year-selection memo. Loss carry-forward schedule under Sections 70, 71, 72 with Section 79 shareholding test commentary for closely-held companies.

Common Company ITR-6 Mistakes and How We Avoid Them

ChallengeImpactHow Patron Accounting Solves It
Switching to Section 115BAA before exhausting 80-IACSection 115BAA blocks Section 80-IAC, 80-IA, 80-IB deductions. Many founders opt into 115BAA for a 3 percent rate cut and forfeit Rs 30 to 100 lakh of 80-IAC tax holiday. The election is irrevocable.Patron runs a 10-year tax projection comparing standard plus 80-IAC plus MAT credit vs 115BAA. Both paths modelled before filing Form 10-IC.
MAT credit lost on Section 115BAA opt-inCompanies with accumulated MAT credit under Section 115JAA lose it when opting for 115BAA. CBDT Circular 29/2019 confirms MAT credit becomes unusable.Patron computes MAT credit balance against expected normal tax for the next 5 years before recommending regime switch. Credit utilisation schedule overlaid on regime decision.
Transfer pricing errors triggering Section 271AA/271G penalties (up to 2 percent of transaction value)Form 3CEB filed late, Schedule TPSA mismatches with the master file, or missing Section 92D documentation triggers penalty up to 2 percent of the transaction value under Sections 271AA and 271G.Patron co-ordinates the Section 92E accountant, Form 3CEB filing, Schedule TPSA reporting and Section 92D documentation review end to end.
DPIIT startup claiming 80-IAC without IMB certificationDPIIT recognition alone is NOT sufficient for 80-IAC. The Inter-Ministerial Board (IMB) certificate is a separate, mandatory approval. Only about 3,700 of 207,135 DPIIT-recognised startups hold IMB approval.Patron pre-screens IMB application 6 to 9 months before the planned 80-IAC claim year. Filing without IMB certification results in disallowance at Section 143(3) scrutiny.
Low-profit year selection for 80-IACTaxpayers choose Year 4, 5, 6 of incorporation for 80-IAC instead of waiting for Year 7, 8, 9 when profits typically peak. The year selection is irrevocable once filed in ITR-6.Patron 80-IAC year-selection memo locks in the most tax-efficient 3-year window based on profit projections, board-approved budgets and growth trajectory.
Section 79 shareholding test failure for closely-held companiesClosely-held company carry-forward losses lapse under Section 79 if more than 49 percent of voting power changes hands. Common in VC funding rounds without Section 79 carve-out.Patron tracks shareholding changes across funding rounds. Section 79(2) carve-outs (death, gift, amalgamation, demerger, eligible startup ESOP) documented to preserve carry-forward.
DSC mismatch or expiry at filing timeAn expired DSC, or DSC issued to a different PAN than the e-filing portal registration, makes ITR-6 invalid. Aadhaar OTP and net banking EVC are not permitted for companies.Patron pre-files DSC validity check 30 days before the Section 139(1) due date. DSC-PAN match verified against e-filing portal registration.
Schedule FA, Schedule TR, Schedule TPSA omissionsCompanies with foreign subsidiaries or step-down entities frequently miss Schedule FA disclosure. Schedule TR foreign tax credit not co-ordinated with Form 67. Schedule TPSA misaligned with Form 3CEB.Patron schedule-completeness checklist covers all 25+ ITR-6 schedules. Foreign asset reconciliation done against consolidation working papers.

Company ITR-6 Filing Fees (AY 2026-27)

Fee ComponentAmount
Pvt Ltd or OPC - turnover under Rs 5 crore, no TP, no startup deductionStandard ITR-6 with audit coordination, regime arbitrage, MAT computation, Schedule III reconciliationRs 2,999
NIL ITR-6 for dormant company or pre-revenue Pvt LtdMandatory NIL filing under Section 139(1) for zero-revenue or loss-making companies; preserves carry-forward and company statusRs 1,999
Pvt Ltd - turnover Rs 5 crore to Rs 50 crore, Section 115BAA opt-inIncludes Form 10-IC filing, 10-year regime projection, MAT credit reconciliation pre-electionRs 9,999
Pvt Ltd Startup with Section 80-IAC and IMB certificationDPIIT plus IMB co-ordination, year-selection memo, Form 3CB-3CD audit, 100 percent profit deduction claimRs 14,999
Public Limited Company - turnover Rs 50 crore to Rs 500 croreSchedule III reconciliation, statutory disclosures, dividend distribution, IndAS adjustments where applicableRs 24,999
Company with international transactions and transfer pricing (Form 3CEB)Form 3CEB co-ordination, Schedule TPSA, Section 92D master file alignment, benchmarking reviewRs 35,000
Foreign Company with Permanent Establishment in IndiaPE determination, DTAA relief, Form 67 FTC, withholding tax reconciliation, MAT on PE incomeRs 45,000
Tax Audit only (Section 44AB) - quoted separatelyForm 3CA-3CD or 3CB-3CD tax audit report; charged separately from ITR filing feeFrom Rs 15,000
Patron Accounting Professional FeesStandard starting price for basic Pvt Ltd or OPC ITR-6; transfer pricing study reports and CBC reports quoted separately based on transaction value and complexityStarting from INR 2,999 (Excl. GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Disclaimer: All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Get a free ITR Filing for Companies consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Timeline and Statutory Deadlines

StageEstimated Timeline
Patron Engagement Turnaround 
Basic Pvt Ltd or OPC ITR-6 (no TP, no audit complications)7 to 10 working days post audit
Pvt Ltd with Section 115BAA opt-in (includes Form 10-IC filing)10 to 14 working days
DPIIT startup with Section 80-IAC claim (year-selection memo + IMB validation)14 to 21 working days
Transfer pricing cases (Form 3CEB, Schedule TPSA, master file co-ordination)25 to 40 working days
Tax audit parallel track lead time before ITR filing4 to 8 weeks
Statutory Deadlines AY 2026-27 
Tax audit report (Form 3CA-3CD or 3CB-3CD) under Section 44AB30 September 2026
Form 3CEB transfer pricing accountant report under Section 92E31 October 2026
ITR-6 audit cases under Section 44AB31 October 2026
ITR-6 transfer pricing cases under Section 92E30 November 2026
Form 10-IC (Section 115BAA opt-in) or Form 10-ID (Section 115BAB opt-in)Before Section 139(1) ITR due date
Belated ITR-6 under Section 139(4) with Section 234F fee31 December 2026
Revised ITR-6 under Section 139(5)31 March 2027
Updated Return (ITR-U) under Section 139(8A)31 March 2031
With the 30 September 2026 tax audit report deadline and 31 October 2026 ITR-6 due date for audit cases, engage Patron Accounting by 31 July 2026 to lock in regime decisions (Form 10-IC or Form 10-ID filing) and avoid year-end audit firm bottlenecks. Late filing triggers Section 234F fee up to Rs 5,000, Section 234A interest at 1 percent per month and prosecution risk under Section 276CC for wilful default. Section 271AA and 271G penalties on transfer pricing reporting failures go up to 2 percent of transaction value.
Key Benefits

Why Patron for Company ITR-6 Filing

Regime Arbitrage Memo

10-year tax projection comparing Standard plus 80-IAC plus MAT credit vs Section 115BAA before Form 10-IC filing. The election is irrevocable - we model both paths.

MAT Credit Tracking 15-Year Window

Section 115JAA MAT credit balance reconciled annually across the 15-year window. Credit utilisation schedule overlaid on regime decision to prevent credit lapse on 115BAA opt-in.

Transfer Pricing Schedule Preparation

Form 3CEB, Schedule TPSA and Section 92D documentation co-ordinated end to end. Avoids Section 271AA and 271G penalty up to 2 percent of transaction value.

80-IAC Year-Selection Memo

DPIIT startup tax holiday window locked in based on profit projections. IMB application pre-screened 6 to 9 months before claim year to avoid Section 143(3) scrutiny disallowance.

Schedule FA, TR, TPSA Completeness

All 25+ ITR-6 schedules audited for completeness. Foreign asset reconciliation against consolidation working papers. Foreign Tax Credit claimed via Form 67 before ITR submission.

12 Months Post-Filing Notice Support

Section 143(1) demand notices, Section 143(2) scrutiny, Section 142(1) enquiry, Section 148 reassessment - all covered by named CA partner for 12 months at no extra cost.

Trusted by 3,000+ Companies for ITR-6 Filing

3,000+ Companies Served | 4.9 Google Rating | 50,000+ Filings | 15+ Years in Practice

Our DPIIT-recognised SaaS startup was on the verge of opting into Section 115BAA on the auditor's advice. Patron ran a 10-year projection showing we'd lose Rs 82 lakh in 80-IAC deductions across the next 3 profitable years. They guided us through the IMB certification and we filed ITR-6 with the 80-IAC claim. Saved real money. - Co-founder, FinTech startup, Bengaluru.

Patron managed our complete ITR-6 for two financial years. From audit coordination to MAT computation under Section 115JB, everything was handled without us chasing anyone. They identified Rs 23 lakh of MAT credit from three years ago that reduced our current year liability. - CFO, mid-size manufacturing Pvt Ltd, Pune.

Outcome Proof: Across the AY 2025-26 corporate filing cycle, Patron filed 1,200+ company ITRs with zero defective return notices under Section 139(9), 98 percent on-time submission ahead of the 31 October deadline, and Rs 4.2 crore of MAT credit recovered across the client base.

With offices in Pune, Mumbai, Delhi and Gurugram, Patron Accounting serves companies across India - both in-person and remotely.

Section 80-IAC vs Section 115BAA - Startup Decision Matrix

Parameter Section 80-IAC (Standard Rate plus Deduction) Section 115BAA (22 percent Concessional)
Tax Saving100 percent on profits for 3 consecutive AYs out of first 10 years22 percent basic rate (vs 25 to 30 percent standard); effective 25.168 percent with surcharge and cess
EligibilityDPIIT-recognised Pvt Ltd or LLP (not partnership firm) with IMB certification; incorporated 1 April 2016 to 1 April 2030; turnover under Rs 100 crore (Rs 200 crore for Deep Tech)All domestic companies; irrevocable election via Form 10-IC
Other Chapter VI-A DeductionsAllowed - Section 80JJAA new employment, Section 80M inter-corporate dividends, others continueMost blocked - only Section 80JJAA and 80M survive; Section 80-IAC, 80-IA, 80-IB disallowed
MAT ApplicabilityYes - Section 115JB MAT at 15 percent of book profit applies; MAT credit under Section 115JAA accumulatesExempt - no MAT applicability; existing MAT credit lapses on opt-in
Carry-Forward LossesAllowed under Sections 70, 71, 72; DPIIT eligible startups get 10-year carry-forward under Section 79ARestricted on opt-in year onwards; pre-opt-in losses survive but post-opt-in carry-forward is limited
Approval ProcessDPIIT recognition PLUS IMB certification (two separate approvals); IMB review takes up to 120 daysForm 10-IC filing only - no external approval needed; one-time election
Best ForProfitable DPIIT-recognised startups with growing revenue trajectory, board-approved profit projections and IMB certification in handMature companies with stable profits, low Chapter VI-A claims, no startup status, no MAT credit carry-forward
10-Year Tax Outcome (Illustrative for Rs 5 cr profit yr 7-9)~ Rs 0 tax for 3 chosen years + standard rate other years; net effective rate often 5 to 12 percent across 10 years~ Rs 1.26 cr/year tax across all years; 25.168 percent rate applies uniformly

Adjacent Patron Services

  • Income Tax Return Filing Master Hub - hub-and-spoke routing across all 7 ITR forms and 14 sub-services including individual ITR, business ITR, capital gains, F and O, crypto, NRI.
  • Tax Audit under Section 44AB - mandatory for companies with turnover above Rs 1 crore (Rs 10 crore if 95 percent digital). Form 3CA-3CD or 3CB-3CD preparation. Due 30 September 2026 - one month before ITR-6.
  • Tax Planning Services - corporate regime selection memo, MAT credit utilisation plan, Section 80-IAC year selection, dividend distribution timing under Section 115O legacy framework.
  • TDS Return Filing (Form 24Q, 26Q, 27Q, 27EQ) - mandatory quarterly TDS compliance for companies; reconciliation before ITR-6 filing.
  • Income Tax Notice Response - Section 143(1) demand, Section 143(2) scrutiny, Section 142(1) enquiry, Section 148 reassessment, faceless assessment under Section 144B representation.
  • ITR Filing for Business (ITR-3 and ITR-4) - for proprietors and partnership firms (LLPs file ITR-5).

Legal and Compliance Framework

  • Income Tax Act, 1961 - governing statute for AY 2026-27 company returns. The new Income Tax Act 2025 applies from 1 April 2026 to Tax Year 2026-27 returns due in 2027 - existing Sections 115BAA, 115BAB, 80-IAC, 115JB carry forward into the new Act. Income Tax Department e-filing portal.
  • Companies Act, 2013 and earlier Companies Act, 1956 - incorporation framework defining companies for ITR-6 purpose.
  • Section 2(17), Income Tax Act 1961 - definition of company; covers Indian company and foreign company.
  • Section 139(1) - mandatory annual return for all companies regardless of profit, loss, or zero revenue.
  • Section 115BAA - 22 percent concessional rate for domestic companies (introduced by Taxation Laws (Amendment) Act, 2019); effective 25.168 percent with surcharge and cess; Form 10-IC opt-in.
  • Section 115BAB - 15 percent rate for new domestic manufacturing companies set up after 1 October 2019 commencing manufacture before 31 March 2024; Form 10-ID opt-in.
  • Section 115JB - Minimum Alternate Tax at 15 percent of book profit; not applicable to Section 115BAA or 115BAB companies.
  • Section 115JAA - MAT credit carry-forward for 15 years for set-off against future normal tax.
  • Section 80-IAC - 100 percent startup tax holiday for 3 consecutive AYs out of first 10 years from incorporation for eligible DPIIT-recognised Pvt Ltd or LLP with IMB certification.
  • Section 79A - 10-year carry-forward of losses for DPIIT-recognised eligible startups (vs general 8-year rule).
  • Section 44AB - tax audit threshold for companies (turnover above Rs 1 crore, or Rs 10 crore if 95 percent digital receipts); Form 3CA-3CD or 3CB-3CD.
  • Section 92E - transfer pricing accountant report (Form 3CEB) for international and specified domestic transactions; due 31 October 2026.
  • Section 92D - transfer pricing documentation requirements (master file, local file).
  • Section 286 - Country-by-Country (CBC) report for multinational groups with consolidated revenue above Rs 6,400 crore.
  • Section 79 - carry-forward restriction on change in shareholding above 49 percent for closely-held companies; Section 79(2) carve-outs for death, gift, amalgamation, demerger, eligible startup ESOP.
  • Section 144B - faceless assessment framework for company assessments.
  • Section 234F - late filing fee Rs 5,000 (Rs 1,000 if total income up to Rs 5 lakh).
  • Section 234A - interest at 1 percent per month on unpaid tax from due date.
  • Section 234B and 234C - interest for advance tax default and deferment.
  • Section 270A - penalty of 50 percent of tax for under-reporting; 200 percent for mis-reporting.
  • Section 271AA and 271G - transfer pricing documentation and reporting penalties up to 2 percent of transaction value.
  • Section 276CC - prosecution up to 7 years for wilful non-filing of return.
  • Companies (Amendment) Act, 2020 - revised OPC and small company thresholds (paid-up capital up to Rs 4 crore, turnover up to Rs 40 crore).
  • DPIIT (Department for Promotion of Industry and Internal Trade) - Startup Recognition framework.
  • Inter-Ministerial Board (IMB) certification - Section 80-IAC application; separate from DPIIT recognition.
  • Central Board of Direct Taxes (CBDT) - administrative authority. CBDT Notifications.

Frequently Asked Questions

Long-tail answers on ITR-6 filing for companies AY 2026-27 - due dates, who must file, Section 115BAA vs 115BAB, fees, Section 80-IAC startup tax holiday, MAT applicability under Section 115JB and DSC requirements.

Quick Answers

  • When is ITR-6 due for AY 2026-27? 31 October 2026 for audit cases under Section 44AB; 30 November 2026 for transfer pricing cases under Section 92E.
  • What is the effective tax rate under Section 115BAA? 25.168 percent (22 percent basic plus 10 percent surcharge plus 4 percent cess) for domestic companies opting into the concessional regime.
  • What is the effective tax rate under Section 115BAB? 17.16 percent (15 percent basic plus 10 percent surcharge plus 4 percent cess) for new domestic manufacturing companies.
  • What is the MAT rate for AY 2026-27? 15 percent of book profit under Section 115JB. Not applicable to companies opting for Section 115BAA or 115BAB.
  • How long is the Section 80-IAC tax holiday? 100 percent profit deduction for any 3 consecutive AYs out of the first 10 years from incorporation for DPIIT-recognised Pvt Ltd or LLP with IMB certification.
  • What is the tax audit deadline for AY 2026-27? 30 September 2026 - one month before the 31 October 2026 ITR-6 due date.
  • Is NIL ITR mandatory for dormant companies? Yes - filing is mandatory regardless of profit, loss, or zero revenue under Section 139(1) for all companies under Section 2(17).
  • What is the MAT credit carry-forward window? 15 years under Section 115JAA for set-off against future normal tax.

AY 2026-27 ITR-6 Countdown - Engage by 31 July 2026

Tax audit report (Form 3CD) due 30 September 2026. ITR-6 due 31 October 2026 for audit cases and 30 November 2026 for transfer pricing cases. Form 10-IC (Section 115BAA opt-in) and Form 10-ID (Section 115BAB) must be filed BEFORE the Section 139(1) due date as a one-time, irrevocable election. Late filing triggers Section 234F fee up to Rs 5,000, Section 234A interest at 1 percent per month and prosecution risk under Section 276CC for wilful default. Transfer pricing reporting failures attract Section 271AA and 271G penalties up to 2 percent of transaction value. Engage Patron Accounting by 31 July 2026 to lock in regime decisions and avoid year-end audit firm bottlenecks. Call +91 945 945 6700 or WhatsApp us for a free 20-minute corporate tax scoping call.

Talk to Patron for AY 2026-27 Company ITR-6 Filing

ITR Filing for Companies for AY 2026-27 is the final cycle governed by the Income Tax Act, 1961 before the new Income Tax Act 2025 framework takes effect for Tax Year 2026-27 (the existing Sections 115BAA, 115BAB, 80-IAC, 115JB carry forward into the new Act). Regime decisions made this year - Section 115BAA opt-in via Form 10-IC, Section 115BAB via Form 10-ID, Section 80-IAC year selection, MAT credit utilisation under Section 115JAA - are irrevocable and shape corporate tax outflows for the next decade.

Patron Accounting handles 3,000+ company ITRs annually across Pvt Ltd, OPC, public limited, DPIIT-recognised startups with IMB certification, and foreign company structures with India Permanent Establishment. The firm co-ordinates statutory audit, Section 44AB tax audit, MAT computation under Section 115JB, transfer pricing under Section 92E with Form 3CEB and Schedule TPSA, and Section 80-IAC strategy under a single corporate tax engagement.

With offices in Pune, Mumbai, Delhi, and Gurugram and 15+ years of corporate tax practice, the firm filed 1,200+ company ITRs in AY 2025-26 with zero defective return notices and 98 percent on-time submission. Ready to file your AY 2026-27 company ITR-6? Call CA Sundaram Gupta at +91 945 945 6700 or WhatsApp us for a free corporate tax consultation. We respond within 2 hours during business hours.

Book a Free Consultation - No Obligation.

Pan-India Coverage and Related Patron Services

Company ITR-6 filing is delivered remotely from our Pune, Mumbai, Delhi and Gurugram offices to corporates across India. The Income Tax e-filing portal is national; registered office location does not constrain the engagement. Explore the master ITR hub and adjacent corporate compliance services below.

Related Patron Services

ITR Filing Master HubAll 7 ITR forms; routing to 14 sub-services
ITR for BusinessProprietors, partnership firms (ITR-3/ITR-4)
Tax Audit Section 44ABForm 3CD; due 30 Sept 2026
Corporate Tax PlanningRegime memo, 80-IAC year selection, MAT
TDS Return FilingQuarterly Form 24Q, 26Q, 27Q, 27EQ
Income Tax Notice Response143(1), 143(2), 142(1), 148, faceless 144B

Content Created: 11 May 2026  |  Last Updated: 11 May 2026  |  Next Review: 11 November 2026  |  Reviewed By: CA & CS Team · Patron Accounting LLP

Tier 1 quarterly review plus post-Budget and post-CBDT/DPIIT notification refresh. Triggers for review: Finance Act amendments affecting corporate tax rates or Section 115BAA/115BAB scope, CBDT notifications on ITR-6 schema, DPIIT notifications on Section 80-IAC eligibility and IMB framework, MAT rate or Section 115JB changes, transfer pricing thresholds and CBC reporting changes under Section 286, Section 79 shareholding-change rules, new Income Tax Act 2025 transitional rules for Tax Year 2026-27 and Section 234F/234A interest rate changes. Sources: Income Tax Department e-filing portal (incometax.gov.in), CBDT notifications (incometaxindia.gov.in), Startup India (startupindia.gov.in), Finance Act 2026 and ICAI Direct Tax Committee publications.

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