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ITR for Companies in Delhi: ITR-6 Filing, Tax Regime, and MAT Compliance

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 06 April 2026 Verify Credentials →

ITR-6: Mandatory for all companies - Electronic filing with DSC only

Tax Regimes: 22% (S.115BAA) | 25% (

MAT: 15% of book profit under S.115JB - Not for 115BAA/BAB - Credit 15 years

Due Date: 31 October 2026 | 30 November transfer pricing | DSC mandatory

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“
Rs 85 lakh MAT credit saved from being lost. Patron showed default regime with credit was cheaper for 3 years.
RK
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CFO, IT Company
★★★★★
2 months ago
“
Dormant company filed Nil ITR-6 alongside ROC compliance. Both managed by Patron. No penalties.
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Anita Sharma
Ex-Director
★★★★★
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“
115BAA Form 10-IC filed with ITR-6 seamlessly. Effective rate dropped from 34% to 25.17%. Annual savings Rs 18 lakh.
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Vikram Patel
MD, Manufacturing
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DSC was expiring in October. Patron renewed in August. Tax audit filed 25 Sep. ITR-6 filed 20 Oct. Zero stress.
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ITR for Companies in Delhi: ITR-6 Filing Guide

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

Every Delhi company (Pvt Ltd, OPC, Public) must file ITR-6 annually with DSC. Due 31 October 2026. Tax audit by 30 September. Four regimes: default 25%/30%, S.115BAA 22% (no MAT, irrevocable), S.115BAB 15% (new manufacturing). MAT at 15% of book profit (S.115JB) with 15-year credit. Form 10-IC for 115BAA before ITR due date. Patron files from our Delhi office.

Delhi has one of India's highest concentrations of registered companies under ROC, NCT of Delhi & Haryana. IT companies in Nehru Place, startups across South Delhi, manufacturing in Okhla, e-commerce, consulting, and holding companies. The regime choice can mean lakhs in tax difference. Learn more about ITR for Companies across India.

Patron Accounting's Delhi office provides end-to-end ITR-6: regime analysis, MAT computation, tax audit coordination, advance tax reconciliation, DSC filing. Integrated with ROC compliance, accounting, and GST for complete company compliance.

Content is reviewed quarterly for accuracy.

What Is ITR-6: The Company Income Tax Return Form

ITR-6 is prescribed for all companies under the Companies Act, 2013 except S.11 trusts. It is the most comprehensive ITR form: complete balance sheet, P&L, tax computation, MAT calculation, shareholding, related party transactions, and numerous schedules.

ITR-6 is electronic-only with mandatory DSC verification (MD, Director, or CFO). No Aadhaar OTP or net banking. Expired DSC = incomplete filing. Schedules include BP, CG, OS, MAT (115JB), depreciation, carry-forward losses, and GST reconciliation.

For Delhi companies, ITR-6 is interlinked with ROC - MCA cross-references AOC-4 with ITR-6. Discrepancies can trigger S.148 scrutiny. Patron ensures consistency.

Key Terms for ITR for Companies in Delhi:

S.115BAA: 22% rate (effective 25.168%). No MAT. Form 10-IC. Irrevocable. No S.80IA/80IAB/80IAC.

S.115JB (MAT): 15% of book profit. Credit carried 15 years. Not applicable for 115BAA/115BAB.

Form 10-IC: Required for 115BAA opt-in before ITR due date. Once filed, regime is irrevocable.

DSC: Digital Signature Certificate. Mandatory for all company ITR-6. No alternative verification.

APL-05 ITR for Companies in Delhi
Companies Act 2013 ITR-6 Filing

Who Must File ITR-6 in Delhi

  • Every Private Limited Company - Mandatory regardless of profit, loss, dormancy, or nil activity. Newly incorporated and dormant included.
  • Every One Person Company (OPC) - Same ITR-6 obligation as Pvt Ltd.
  • Every Public Limited Company - Listed and unlisted.
  • Foreign companies with income from Delhi establishment.
  • NOT ITR-6: S.11 charitable/religious trusts (ITR-7). Proprietorships/firms/LLPs (ITR-3/5).

Company ITR-6 Filing Services: What Patron Handles

ServiceWhat We Do
Tax Regime AnalysisAll 4 regimes compared: default 25%/30% with MAT, 115BAA 22%, 115BAB 15%. MAT credit impact quantified. Form 10-IC filed if 115BAA chosen.
MAT Computation (S.115JB)Book profit computed from audited P&L with S.115JB adjustments. MAT credit from prior 15 years tracked for utilisation. 115BAA companies exempt.
Tax Audit CoordinationForm 3CA-3CD with UDIN by 30 September. Supporting schedules (depreciation, ICDS, disallowances) prepared. CA coordinated.
Advance Tax Reconciliation4 quarterly instalments reconciled with liability. TDS credits from 26AS/AIS matched. Self-assessment tax computed.
ITR-6 Schedule PreparationAll schedules: Part A-GI, BP, P&L, BS, CG, OS, VI-A, MAT, SI, FA, GST reconciliation. Cross-verified with audited financials.
DSC-Based E-FilingDSC validity verified in August. Filed on incometax.gov.in by 25 October (6-day buffer). Renewed if expired.
Bundled Company ComplianceITR-6 with ROC, TDS, GST, and statutory audit.
Our Process

Company ITR-6 Filing Process: 6 Steps for Delhi Companies

Tax audit by 30 Sep. AGM by 30 Sep. AOC-4 within 30 days. ITR-6 by 31 Oct. DSC mandatory. Patron manages the compressed 2-month window.

Step 1

Finalise Audited Financial Statements

Complete statutory audit. Auditor signs balance sheet, P&L, cash flow, notes. Adopted at AGM by 30 September. These form the basis of ITR-6. Patron coordinates audit timeline.

Audit completeAGM adopted
Audited01
Step 2

File Tax Audit Report by 30 September

Mandatory for all companies (S.44AB). Tax auditor reviews computation, disallowances, depreciation, ICDS. Form 3CA-3CD with UDIN on e-filing portal. Patron files by 25 Sep (5-day buffer).

By 25 SepUDIN verified
Tax Audit02
Step 3

Determine Tax Regime

Compare: default 25%/30% with MAT vs 115BAA 22% (no MAT, Form 10-IC, irrevocable) vs 115BAB 15% (if eligible). Consider MAT credit, deductions, losses. Patron models all scenarios.

All regimes modelledMAT credit analysed
22% vs 30%Optimal
Regime Set03
Step 4

Compute Tax Liability

Taxable income: revenue minus expenses minus depreciation minus losses. Apply rate + surcharge + cess. MAT for default regime. Reconcile advance tax and TDS credits. Self-assessment tax.

TDS reconciledMAT computed
TaxComputed
Tax Ready04
Step 5

Prepare and File ITR-6 with DSC

All schedules on e-filing portal. P&L matches audited, BS matches, GST reconciles. Form 10-IC if 115BAA. Upload and sign with valid DSC. Patron files by 25 October (6-day buffer).

DSC signedBy 25 Oct
Filed05
Step 6

Post-Filing Monitoring

Track processing status. Respond to S.143(1) intimation. File rectification (S.154) if needed. Monitor for scrutiny. Maintain documentation 7 years. Patron monitors all Delhi company ITR-6s.

Processing tracked7-year records
Complete06

MAT (Minimum Alternate Tax) for Delhi Companies

  • What: S.115JB ensures companies pay at least 15% on book profit when regular tax is lower due to deductions.
  • Computation: Net profit per audited P&L + add-back items (depreciation, provisions, deferred tax) = book profit. MAT = 15% + surcharge + cess.
  • MAT Credit: Excess MAT over regular tax carried forward 15 years. Utilised when regular tax exceeds MAT in future years.
  • Exemption: 115BAA and 115BAB companies exempt from MAT. But switching to 115BAA = accumulated MAT credit permanently lost.
  • Critical Decision: Delhi company with Rs 50 lakh MAT credit considering 115BAA must weigh: ongoing rate savings vs permanent MAT credit loss. Patron models break-even.

Common Company ITR Challenges in Delhi

ChallengeImpactHow Patron Accounting Solves It
Wrong Tax Regime Choice115BAA opted without analysing MAT credit, deductions, or startup exemption (S.80-IAC). Irrevocable.Patron runs full regime comparison before Delhi companies choose
GST-ITR Turnover MismatchIT Department cross-references with GSTR-9. Timing differences and inter-branch create gaps.Pre-filing GST-ITR reconciliation for Delhi companies
ROC-ITR DiscrepancyAOC-4 financials must match ITR-6. Discrepancies trigger MCA-IT cross-referencing.Patron ensures ROC-ITR consistency
DSC ExpiryDiscovered expired at October filing time. Renewal takes 3-7 days. Deadline risk.DSC validity verified in August. Renewed proactively.
Missing Form 10-IC115BAA requires Form 10-IC before ITR due date. Missing = taxed at higher default rate.Patron files Form 10-IC alongside ITR-6

Company ITR-6 Filing Fees in Delhi

Fee ComponentAmount
ITR-6 (Basic Pvt Ltd / OPC)From INR 2,999
ITR-6 (Complex - multiple schedules)From INR 9,999
Tax Regime Analysis + MATIncluded
Tax Audit CoordinationFrom INR 14,999
Transfer Pricing (Form 3CEB)From INR 24,999
26AS/AIS ReconciliationIncluded
Patron Accounting Professional FeesStarting 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 in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Company ITR Filing Calendar (AY 2026-27)

StageEstimated Timeline
15 Jun/Sep/Dec/MarAdvance tax quarterly instalments
30 Sep 2026AGM + Tax audit report (3CA-3CD)
30 Oct 2026AOC-4 with ROC (within 30 days of AGM)
31 Oct 2026ITR-6 filing for all companies
29 Nov 2026MGT-7 with ROC (within 60 days of AGM)
30 Nov 2026Transfer pricing cases (Form 3CEB + ITR)
31 Dec 2026Belated / Revised return deadline

Critical Window: Tax audit (30 Sep) → AOC-4 (30 Oct) → ITR-6 (31 Oct) is a compressed 2-month sequence. Companies starting in October face audit delays, DSC issues, and portal congestion. Patron begins in August for all Delhi companies.

Key Benefits

Why Choose Patron for Company ITR in Delhi

Tax Regime Optimisation

All 4 regimes modelled with MAT credit, deductions, losses, and projections. Decision documented.

Integrated Compliance

ITR-6 coordinated with ROC (AOC-4, MGT-7), GST, TDS, and statutory audit. All data reconciled.

DSC and Timeline Management

DSC verified in August. Tax audit by 25 Sep. ITR-6 by 25 Oct. Zero last-minute congestion risk.

MAT Credit Tracking

15-year MAT credit tracked. Utilisation optimised. Regime-switching impact quantified before decision.

Trusted by 10,000+ Businesses Across India

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"Patron found Rs 85 lakh in accumulated MAT credit that would have been lost if we switched to 115BAA. Regime analysis showed default with MAT credit was cheaper for the next 3 years." - CFO, Delhi IT Company

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

Patron vs Self-Filing: Company ITR Comparison

FactorPatron AccountingSelf-Filing
Regime AnalysisAll 4 regimes with MAT creditDefault without analysis
MAT Credit15-year tracked, utilisation optimisedOften unknown/ignored
Tax AuditBy 25 Sep (5-day buffer)Last-minute, auditor delays
DSCVerified Aug, renewed if neededExpired at filing time
ROC-ITR MatchCross-verifiedDiscrepancies trigger notices
PricingFrom INR 2,999CA fees + error/penalty risk

Related Company Compliance Services

Legal Framework: Company Taxation Under Income Tax Act 1961

ITR Form: ITR-6. All companies except S.11 trusts. Electronic with DSC mandatory.

Due Date: 31 October 2026. Transfer pricing: 30 November. Tax audit: 30 September.

S.115BAA: 22% (effective 25.168%). No MAT. Form 10-IC. Irrevocable.

S.115BAB: 15% (effective 17.16%). New manufacturing post Oct 2019.

S.115JB (MAT): 15% book profit. Credit 15 years. Not for 115BAA/BAB.

Late Fee: S.234F Rs 5,000. Interest S.234A/B/C 1%/month. Prosecution S.276CC.

Source: incometax.gov.in, mca.gov.in

FAQs: ITR for Companies in Delhi

Common questions about company ITR-6, tax regimes, MAT, DSC, and filing deadlines for Delhi companies.

Quick Answers

Company ka ITR kab file karna hai? 31 October 2026 tak. Tax audit 30 September. Advance tax quarterly. DSC mandatory. Late: Rs 5,000 + 1%/month interest.

115BAA mein jaana chahiye? Analysis karo: MAT credit, deductions, startup exemption. 115BAA irrevocable hai. Patron model karke recommend karta hai.

Dormant company ko bhi file karna hai? Haan. Nil ITR-6 mandatory. Non-filing par penalty + prosecution risk.

Company ITR: Compressed 2-Month Window - Start Now

Tax audit (30 Sep) → AOC-4 (30 Oct) → ITR-6 (31 Oct) = 2-month compressed window. October starters face audit delays, DSC issues, and portal congestion. DSC must be verified, regime must be analysed, all schedules must reconcile.

Contact Patron - Call +91 945 945 6700 or WhatsApp us.

File Your Company ITR-6 in Delhi Today

ITR-6 for Delhi companies is the most comprehensive annual tax obligation. 115BAA vs default with MAT can mean lakhs in difference. MAT credit tracking, tax audit by 30 September, DSC filing by 31 October, and reconciliation across ROC, GST, and TDS demand professional coordination.

Patron Accounting provides end-to-end ITR-6 from our Rohini office - regime analysis, MAT computation, tax audit, all schedules, DSC filing, and integrated compliance. 15+ years, 10,000+ businesses, Pune, Mumbai, Delhi, Gurugram.

Reviewed by CA & CS Team - Patron Accounting LLP

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Company ITR Services: Available Across 4 Major Cities

Professional ITR-6 filing and company tax compliance in Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 06 April 2026  |  Last Updated: 06 April 2026  |  Next Review: 06 October 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure corporate tax rates, 115BAA/115BAB provisions, MAT rules, audit thresholds, and due dates are current. Verified against incometax.gov.in and mca.gov.in.

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