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Who files ITR-6?
ITR-6 is the Income Tax Return form for companies OTHER than companies claiming exemption under Section 11 (charitable/religious trusts). Specifically:
- All Pvt Ltd companies
- Public Ltd companies (listed and unlisted)
- OPCs
- Section 8 companies — UNLESS claiming Section 11 exemption (in which case use ITR-7)
Filing is mandatory online with DSC — no exception for any company. Even loss-making or dormant companies must file.
Due dates
For companies WITH tax audit (Section 44AB):
- ITR-6 due date: 31 October of Assessment Year
- Tax audit report (Form 3CD) due: 30 September
For companies WITHOUT tax audit:
- ITR-6 due date: 31 July of Assessment Year
For Transfer Pricing applicability:
- ITR-6 due date: 30 November (extended) — Form 3CEB also due
Late filing fee: ₹5,000 (if income above ₹5 lakh) or ₹1,000 (income ≤ ₹5 lakh) plus interest @ 1% p.m.
When tax audit applies
A Pvt Ltd needs tax audit under Section 44AB if:
- Gross receipts > ₹1 crore
- Gross receipts > ₹10 crore (if cash receipts/payments ≤ 5% — 'digital business' threshold)
Companies opting for Section 44AD/44ADA presumptive (not applicable to companies) — N/A.
Tax Audit Report (Form 3CD) must be filed by 30 September (before ITR). Audit by Chartered Accountant. Comprehensive checking of accounts.
Required documents and details
- Audited financial statements (Balance Sheet, P&L, Cash Flow)
- Tax Audit Report (Form 3CD) if applicable
- Bank statements of all accounts
- TDS certificates (Form 16A, 16B, 26AS reconciliation)
- Tax payment challans (advance tax, self-assessment tax)
- Documents supporting deductions/exemptions claimed
- Foreign asset/income details (Schedule FA)
- Donations made (Section 80G)
- Related party transactions (RPT) details
- Section 115BAA opt-in (Form 10-IC) if applicable
Filing process
- Login to incometax.gov.in with company PAN credentials
- e-File → Income Tax Return → Select AY and ITR Form (ITR-6)
- Choose filing mode: Online (web-based) or Offline (XML upload)
- Fill the form across multiple schedules: Personal Info, Capital Gains, Business Profits, Other Income, Deductions, Tax Calculation
- Validate each schedule (system shows errors)
- Submit ITR with DSC of authorised director
- Acknowledgment (ITR-V) generated automatically
- e-Verification deemed complete with DSC (no postal sending needed)