Company ITR-6 Filing - Overview
📌 TL;DR - ITR for Companies Services at a Glance
Every company registered in India must file ITR-6 every year regardless of profit, loss, or nil activity. Corporate tax ranges from 15% to 30% depending on regime. MAT at 15% of book profits under Section 115JB. Due date: 31 October 2026. DSC mandatory. CA-assisted from Rs 2,999.
| Question | Quick Answer |
|---|---|
| Who must file ITR-6? | All companies (Pvt Ltd, OPC, Public, foreign with India income), except Sec 11 entities |
| ITR form? | ITR-6 - mandatory. Filed electronically with DSC only. |
| Due date FY 2025-26? | 31 Oct 2026 (audit). 30 Nov 2026 (transfer pricing). |
| Corporate tax rate? | 25% (turnover up to Rs 400 Cr) / 30%. Optional 22% under Sec 115BAA (eff. 25.17%) |
| What is MAT? | 15% of book profits under Sec 115JB when regular tax is lower |
| Tax audit mandatory? | Yes for all companies. Form 3CA and 3CD required before ITR-6. |
| Penalty for non-filing? | Rs 5,000 (Sec 234F) + 1% monthly interest (Sec 234A) + prosecution (Sec 276CC) |
What Is ITR-6 and Who Must File It?
ITR-6 is the Income Tax Return form specifically prescribed for companies in India under the Income Tax Act, 1961. It captures the company's complete financial picture - income from all sources, eligible deductions, tax computation, advance tax payments, TDS credits, and tax liability.
All companies must file: Private Limited, Public Limited, One Person Companies (OPC), foreign companies with India income, dormant companies (NIL return), and newly incorporated companies.
Exclusion: Companies claiming exemption under Section 11 (charitable/religious) use ITR-7 instead. Proprietorships, firms, and LLPs do not file ITR-6. Filing is electronic only via incometax.gov.in with mandatory DSC.
Key Terms for ITR for Companies:
Section 115BAA - Concessional 22% rate (effective 25.168%). Exempt from MAT. File Form 10-IC before ITR due date. Irrevocable once opted.
Section 115JB (MAT) - 15% of book profit when regular tax is lower. MAT credit carried forward 15 years. Exempt for 115BAA/115BAB companies.
Section 115BAB - 15% rate (effective 17.01%) for new manufacturing companies incorporated after 1 Oct 2019, commenced by 31 Mar 2024.
Form 3CA/3CD - Tax audit report mandatory for all companies under Section 44AB. Must include auditor UDIN.
Who Must File Company ITR-6?
- Private Limited Companies: Mandatory every year regardless of profit or loss. ITR-6 with DSC.
- Public Limited Companies: Listed and unlisted. Mandatory filing with audited accounts.
- One Person Companies (OPC): Treated as domestic company. ITR-6 mandatory.
- Foreign Companies: With income taxable in India. 40% base rate + surcharge.
- Dormant Companies: No activity - NIL ITR-6 still mandatory to maintain compliance.
- Newly Incorporated: Even with no revenue, first ITR-6 must be filed for relevant FY.
Important: Companies under striking off must continue filing until officially struck off and PAN deactivated. Companies with only bank interest income also have tax liability and must file.
Corporate Tax Rates - AY 2026-27
| Service | What We Do |
|---|---|
| Standard (Turnover up to Rs 400 Cr) | 25% base rate. Effective 26%-29.12% with surcharge (7%/12%) and 4% cess. All deductions allowed. |
| Standard (Turnover above Rs 400 Cr) | 30% base rate. Effective 31.2%-34.944%. Full deductions and exemptions available. |
| Section 115BAA (Concessional) | 22% base, 10% flat surcharge, 4% cess = 25.168% effective. No MAT. Most exemptions unavailable. Form 10-IC. Irrevocable. |
| Section 115BAB (New Manufacturing) | 15% base, 10% flat surcharge, 4% cess = 17.01% effective. Companies incorporated after 1 Oct 2019, commenced by 31 Mar 2024. Form 10-ID. |
| MAT (Section 115JB) | 15% of book profit when regular tax is lower. MAT credit for 15 years. Does not apply to 115BAA/115BAB companies. |
How Patron Accounting Files Your Company ITR-6
End-to-end process from tax regime analysis and MAT computation to audit coordination and DSC-based e-filing.
Engagement and Document Collection
Share company PAN, latest audited financial statements, Form 26AS, advance tax challans, and DSC. Our CA reviews company type, tax regime, and applicable ITR-6 schedules.
Tax Regime Analysis
Compare regular tax (25%/30%), MAT, Section 115BAA (22%), and Section 115BAB (15%) applicability. For first-time 115BAA opt-in, Form 10-IC prepared and filed before the ITR-6 due date.
Advance Tax and TDS Reconciliation
All 4 quarterly advance tax installments and TDS deducted by customers/banks reconciled with Form 26AS and AIS to ensure accurate tax credit claims and avoid mismatch notices.
MAT Computation (if Applicable)
Book profit under Section 115JB computed by adding back disallowed items to net profit per audited accounts. MAT credit availability from prior 15 years verified for utilisation.
Schedule Preparation
All applicable ITR-6 schedules prepared: BP, CG (split pre/post 23 Jul 2024), CSR, GST turnover reconciliation, 115JB, FA (foreign assets), and TPSA if applicable.
E-Filing with DSC
ITR-6 filed electronically on incometax.gov.in using company DSC. Verification with DSC mandatory. ITR-V acknowledgement shared. Section 143(1) intimation monitored.
Documents Required for Company ITR-6
- Company PAN and DSC of authorised signatory (MD/Director/CFO)
- Audited Financial Statements - Balance Sheet, P&L, Cash Flow
- Tax Audit Report in Form 3CA and 3CD with auditor UDIN
- Directors' Report and Board Resolution authorising ITR filing
- Form 26AS and AIS from income tax portal
- Advance Tax challans (Form 280) for all 4 installments
- TDS certificates (Form 16A) from customers/banks
- Previous year ITR-6 acknowledgment and computation
- Form 10-IC (if opting for Section 115BAA) or Form 10-ID (115BAB)
- Transfer Pricing documentation and Form 3CEB (if applicable)
- CSR expenditure details and unspent CSR amounts (Schedule CSR)
Common Company ITR-6 Filing Mistakes
| Challenge | Impact | How Patron Accounting Solves It |
|---|---|---|
| GST vs ITR Turnover Mismatch | Discrepancy between GSTR-9 turnover and ITR-6 income is a primary trigger for Section 148 notices | We reconcile GST returns with ITR income figures in Schedule GST before filing |
| Incorrect MAT Computation | Not adding back all disallowed items to net profit per Schedule 115JB leads to wrong tax liability | Our CA prepares complete MAT computation with all add-backs as per Section 115JB explanation |
| 115BAA Without MAT Credit Evaluation | Opting for 115BAA makes accumulated MAT credits unusable - companies lose crores in credits | We evaluate MAT credit balance before recommending any regime switch. Full cost-benefit analysis. |
| DSC Expired or Missing | Filing ITR-6 without valid DSC or with expired DSC means the return is invalid and treated as not filed | We verify DSC validity before filing and assist with renewal if needed |
Company ITR-6 Due Dates - FY 2025-26
| Fee Component | Amount |
|---|---|
| All Companies (Tax Audit - Section 44AB) | 31 October 2026 |
| Transfer Pricing Cases (Form 3CEB) | 30 November 2026 |
| Belated Return (Section 139(4)) | 31 December 2026 |
| Updated Return (ITR-U) | Within 4 years from end of relevant AY |
| Revised Return (Section 139(5)) | 31 December 2026 |
| Patron Accounting Professional Fee | Starting from INR 2,999 (Exl 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.
Get a free ITR for Companies consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.
Advance Tax Schedule for Companies
| Stage | Estimated Timeline |
|---|---|
| 1st Installment | 15 June 2025 - At least 15% of estimated tax |
| 2nd Installment | 15 September 2025 - At least 45% cumulative |
| 3rd Installment | 15 December 2025 - At least 75% cumulative |
| 4th Installment | 15 March 2026 - 100% of estimated tax |
Critical: Advance tax mandatory if estimated liability exceeds Rs 10,000. Interest under Section 234B (1%/month on shortfall if under 90%) and Section 234C (1% per deferred installment). For MAT-paying companies, advance tax must be computed on MAT liability. Shortfall triggers 234B/234C interest even on MAT amount.
Why Choose Patron Accounting for Company ITR-6
Tax Regime Optimisation
Full analysis of all 4 regimes (standard/115BA/115BAA/115BAB) including MAT credit evaluation before any regime switch
MAT Computation and Credit
Complete Section 115JB book profit computation and 15-year MAT credit utilisation planning to minimise effective tax
Audit Coordination
CA coordinates with your statutory auditor for Form 3CA/3CD and UDIN. Complete schedule preparation including new CSR and ESG disclosures.
Transfer Pricing Support
Form 3CEB filing, TP documentation verification, and Schedule TPSA preparation for companies with international transactions
Post-Filing Notice Management
Section 143(1) intimations, scrutiny notices, and demand resolution included. 15+ years of corporate tax experience.
Why 3,000+ Companies Trust Patron Accounting
3,000+ companies served including Pvt Ltd, OPC, and public companies. 50,000+ statutory filings including ITR, ROC, and audit reports. 15+ years in corporate tax. 4.9-star Google rating from 500+ reviews. Offices in Pune, Mumbai, Delhi, and Gurugram serving companies pan-India.
Corporate Tax Regime Comparison Guide
| Feature | Standard (25%/30%) | Sec 115BAA (22%) | Sec 115BAB (15%) |
|---|---|---|---|
| Effective Rate | 26%-34.944% | 25.168% | 17.01% |
| Eligibility | All domestic companies | All domestic (optional) | New mfg. after 1 Oct 2019, by 31 Mar 2024 |
| MAT | Yes - 15% book profits | NO - exempt | NO - exempt |
| Deductions | All allowed (80C, 80IC, etc.) | Most exemptions unavailable | Most exemptions unavailable |
| Brought Forward Losses | Can be set off | No set-off in opting year | No set-off in opting year |
| Reversibility | Any year | Irrevocable once opted | Irrevocable once opted |
| Form Required | ITR-6 | ITR-6 + Form 10-IC | ITR-6 + Form 10-ID |
| Best For | Companies with significant deductions/MAT credit | Established cos. with high book profits, limited deductions | New manufacturing companies |
Related Company Compliance Services
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- OPC Registration - OPC registration and annual ITR filing
- LLP Incorporation - LLP vs company ITR comparison
Legal Framework for Company ITR-6
| Section | Key Requirement |
|---|---|
| Section 139(1) | Mandatory ITR-6 for all companies every year regardless of income, profit, loss, or nil activity. |
| Section 44AB | Tax audit compulsory for all companies. Form 3CA/3CD with auditor UDIN required before ITR-6. |
| Section 115JB (MAT) | 15% of book profit when regular tax is lower. MAT credit carried forward 15 years. Exempt for 115BAA/115BAB. |
| Section 115BAA | Concessional 22% (effective 25.168%). Form 10-IC before ITR due date. Irrevocable. No MAT. |
| Section 234F | Late filing: Rs 5,000 (income > Rs 5 lakh) or Rs 1,000. |
| Section 276CC | Prosecution for wilful non-filing. Imprisonment up to 7 years for tax exceeding Rs 25 lakh. |
MCA Cross-Reference: ROC filings (AOC-4, MGT-7) are cross-referenced with ITR-6 data. Discrepancies trigger Section 148 scrutiny. Capital gains must be split pre/post 23 July 2024 per Finance Act 2024.
Frequently Asked Questions - Company ITR-6
Expert answers about ITR-6, corporate tax regimes, MAT, DSC requirements, dormant company filing, and due dates.
Quick Answers
ITR form for companies? ITR-6. Mandatory for all companies. Electronic filing with DSC only.
Corporate tax rate? 25% (up to Rs 400 Cr turnover) / 30%. Optional 22% under 115BAA (eff. 25.17%) / 15% under 115BAB (eff. 17.01%).
Due date? 31 Oct 2026 (all companies). 30 Nov 2026 (transfer pricing).
Is MAT applicable? Yes at 15% of book profit under 115JB. Not for 115BAA/115BAB companies. Credit for 15 years.
File Your Company ITR-6 Before 31 October 2026
Missing the due date means Rs 5,000 penalty, 1% monthly interest, loss of carry-forward rights, and potential prosecution under Section 276CC. Companies opting for 115BAA must file Form 10-IC before the ITR due date. MAT credit accumulated over years becomes unusable if regime choice is wrong. DSC must be valid at filing time.
Start now. Call +91 945 945 6700 or WhatsApp us for expert company ITR-6 filing from Rs 2,999.
File Company ITR-6 with Expert CA Support
Company ITR-6 filing requires tax regime analysis, MAT computation, audit coordination, and accurate schedule preparation. Whether choosing between 115BAA and standard taxation, computing Section 115JB book profit, or reconciling GST turnover with income, professional CA assistance ensures compliance and tax efficiency.
Patron Accounting serves 3,000+ companies with 15+ years of corporate tax experience. From Rs 2,999. Offices in Pune, Mumbai, Delhi, and Gurugram.
Book a Free Consultation - No Obligation.
Company ITR-6 Filing Across India
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Content Created: March 2026 | Last Updated: | Next Review: April 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP
This page is reviewed annually when new AY begins. Corporate tax rates, due dates, and ITR-6 schedules updated per CBDT notifications. Next review: April 2026.
