ITR-6 Filing –
Company Income Tax Return for Private Limited, Public Limited & OPC in India
ITR-6 filing is the mandatory annual income tax return for every company in India. Private limited companies, public limited companies, and one person companies all file a company income tax return India using the ITR-6 form — including dormant companies with no business activity.
Overview
What Is the ITR-6 Form?
The ITR-6 form is the income tax return prescribed specifically for companies registered under the Companies Act. Every company that does not claim property income exemption under Section 11 must complete ITR-6 filing each year. The ITR-6 form includes over 40 detailed schedules covering business income, capital gains, Section 115JB MAT computation, depreciation, and foreign assets.
N D Savla & Associates provides complete ITR-6 filing services — tax computation, MAT assessment, Schedule BP preparation, GST reconciliation, and DSC-based e-filing. We connect with our Income Tax Audit support and Income Tax E-Filing services — covering every aspect of the corporate income tax return filing.
Companies That Must File ITR-6
All Pvt Ltd companies — active, dormant, or newly incorporated
Listed and unlisted public companies registered under Companies Act
OPCs registered under Section 2(62) of Companies Act 2013
Overseas companies with a place of business or income in India
Section 8 companies without 12A registration or Section 11 exemption
Companies with no business during the year still must file a nil ITR-6
Corporate Tax Rates
Company Income Tax Return India — Tax Rates in ITR-6 Filing
Tax rates for the company income tax return India depend on the type of company, turnover, and the regime chosen. Applying the correct rate prevents underpayment and demand notices — and the concessional rate choice under Section 115BAA is irreversible.
| Company Category | Base Tax Rate | Surcharge | Effective Rate (incl. cess) |
|---|---|---|---|
| Domestic company — turnover ≤ ₹400 Crore (preceding year) | 25% | 7% (income > ₹1Cr) / 12% (income > ₹10Cr) | 26% – 29.12% depending on income level |
| Domestic company — turnover > ₹400 Crore | 30% | 7% (income > ₹1Cr) / 12% (income > ₹10Cr) | 31.2% – 34.94% depending on income level |
| Section 115BAA — concessional rate (no specified deductions) | 22% | 10% (flat — no income-based surcharge) | 25.17% effective rate |
| Section 115BAB — new manufacturing companies | 15% | 10% (flat) | 17.01% effective rate |
| Section 115JB MAT — minimum alternate tax | 15% | Of book profit (applicable surcharge) | Applies when regular tax < 15% of book profit |
| Health and education cess — all companies | 4% | Applied on tax + surcharge in every ITR-6 filing | |
Once a company opts for the concessional rate under Section 115BAA, it cannot switch back in future years — and must permanently forgo deductions under Sections 80-IC, 80-IE, Section 35 investment allowance, and several others. This one-time, irreversible decision in the ITR-6 form requires careful long-term planning before each corporate income tax return filing.
Minimum Alternate Tax
Section 115JB MAT — Minimum Alternate Tax in ITR-6
Section 115JB MAT applies when a company's regular income tax liability falls below 15% of its book profit. The company then pays MAT at 15% of book profit instead of the regular tax. The excess MAT paid becomes MAT credit under Section 115JAA — which can be offset against regular tax in future years when regular tax exceeds 15% of book profit.
Computing Section 115JB MAT requires specific adjustments to net profit per the profit and loss account. These adjustments — adding back certain provisions, book losses, and exempt income, and deducting brought-forward book losses and Companies Act depreciation — often produce a book profit that differs significantly from accounting profit. Our Tax Health Check identifies Section 115JB MAT exposure for every private limited company ITR.
Section 115JB MAT Computation — Schedule MAT in ITR-6
40+ Schedules in the ITR-6 Form
Key Schedules in the ITR-6 Form
The ITR-6 form includes over 40 schedules. Each captures a specific aspect of company income, deductions, taxes, and compliance. Below are the most critical schedules in every corporate income tax return filing.
Business and Professional Income
Reports gross business income, allowable expenses, and net profit. Captures ICDS adjustments — Income Computation and Disclosure Standards — which require additions or deductions to accounting profit for tax purposes. Links to the depreciation schedules for block-wise asset calculations.
Section 115JB Computation
Starts with net profit per the P&L account, applies specific additions (book loss provisions, deferred tax charges, certain reserves) and deductions (brought-forward book losses, Companies Act depreciation) to arrive at the book profit figure for MAT computation.
Capital Gains
Companies earn capital gains on shares, mutual funds, property, or other assets. Each category — short-term or long-term, listed or unlisted — requires separate computation. Capital losses can be set off and carried forward for up to 8 years — but only when the ITR-6 is filed on time. Our Income Tax Audit service verifies all capital gain computations.
Turnover Reconciliation
Requires GSTIN-wise turnover as reported in GST returns. The Income Tax Department compares this against company income tax return India figures. Any mismatch between GSTR-1 and ITR-6 turnover triggers an automated notice under Section 133(6). We reconcile before every ITR-6 filing.
Foreign Assets Disclosure
Companies holding foreign investments, bank accounts, or financial interests must disclose them in Schedule FA. Omission attracts penalties under the Black Money Act — significantly higher than standard income tax penalties.
Income Computation Standards
10 ICDS standards require specific additions or deductions adjusting accounting profit to tax-adjusted profit. Common adjustments arise from ICDS IV (revenue recognition), ICDS VII (government grants), and ICDS X (provisions). Each must be reflected in Schedule ICDS within the ITR-6 form.
Filing Deadlines
ITR-6 Due Date and Consequences of Late Filing
The ITR-6 due date is a critical compliance deadline. Most companies require a tax audit — making 31 October 2025 the primary deadline. Missing it creates immediate financial costs and permanent loss of business loss carry-forward.
For AY 2025-26, all companies with turnover above ₹1 crore — virtually all active companies — must file by 31 October 2025. The Form 3CA-3CD audit report must be uploaded before the ITR-6 filing.
Companies with international transactions or specified domestic transactions above ₹20 crore face an extended ITR-6 due date of 30 November 2025. Our Transfer Pricing audit service prepares Form 3CEB and coordinates with the ITR-6 timeline.
₹10,000 late fee for companies (higher than the ₹5,000 for individuals). Interest at 1% per month under Section 234A on outstanding tax also applies.
Business losses cannot carry forward when the corporate income tax return filing misses the ITR-6 due date. This is a significant cost for loss-making companies. Our Income Tax Notice advisory handles all post-deadline consequences.
Advance Tax — Four Instalments for Companies
Companies pay advance tax in four quarterly instalments. Missing any instalment attracts Section 234C interest; a total shortfall triggers Section 234B.
What to Gather
Documents Required for ITR-6 Filing
Every company income tax return India requires thorough documentation before the ITR-6 form submission. The return is annexure-free — no documents attach — but all must be ready for assessment. Incomplete documentation causes errors in the 40+ required schedules and attracts Section 143(1) adjustment notices.
Company Financial Records
- Audited financial statements — balance sheet, P&L account, and schedules. These form the basis of Part A of the ITR-6 form. Audit must complete before ITR-6 filing begins
- Tax audit report in Form 3CA-3CD — mandatory for all companies with turnover above ₹1 crore. Our Income Tax Audit service prepares Form 3CA-3CD as a prerequisite to the corporate income tax return filing
- Form 3CEB — for companies with international transactions or specified domestic transactions above ₹20 crore
- Depreciation schedule per the Income Tax Act — block-wise WDV, additions, disposals, and depreciation for the year
- ICDS adjustment workings — for each of the 10 Income Computation and Disclosure Standards affecting the company's accounts
Tax and Compliance Records
- Form 26AS and AIS — for TDS credit reconciliation. We verify all TDS against Form 26AS before the ITR-6 filing to prevent Section 143(1) adjustment notices
- Advance tax payment challans for all four instalments — 15 June, 15 September, 15 December, 15 March
- GST return summary — GSTR-1 and GSTR-3B annual totals for Schedule GST reconciliation in the ITR-6 form
- Foreign asset details and Schedule FA disclosures — where the company holds foreign investments or bank accounts
- MAT credit entitlement from prior years — Form 3CA-3CD carries MAT credit balance for Section 115JAA carry-forward into the current year's ITR-6 form
- DSC (Digital Signature Certificate) of a director — mandatory for e-filing the ITR-6 form
Our Services
Our ITR-6 Filing Services at N D Savla & Associates
We provide complete corporate income tax return filing support — from audit coordination and tax computation to final DSC-based ITR-6 submission for private limited, public limited, and one person companies of all sizes.
Tax Computation — Regular Tax vs Section 115JB MAT
GST and Income Tax Turnover Reconciliation
Transfer Pricing and Form 3CEB Coordination
Advance Tax Planning and Section 44AB Audit Coordination
File Your Company ITR-6 Return Correctly — Tax Audit, MAT, Transfer Pricing Covered.
Corporate tax computation, Section 115JB MAT, Form 3CA-3CD audit, GST reconciliation, transfer pricing Form 3CEB, and DSC-based e-filing — complete ITR-6 support for private limited, public limited, and OPC companies across India.
+91 98190 00511 | +91 91670 58000 | +91 98190 00445 | nainitsavla@savlagroup.in
Contact UsF.A.Q.
ITR-6 filing is the mandatory company income tax return India process for all companies not claiming Section 11 exemption. Private limited companies, public limited companies, one person companies, and foreign companies with Indian operations all use the ITR-6 form. Additionally, dormant companies with no business activity must still complete a nil ITR-6 filing each year. Our Income Tax E-Filing service confirms the applicable return form for every company type.
The ITR-6 due date for companies subject to tax audit is 31 October 2025. Companies with international transactions filing Form 3CEB face an extended ITR-6 due date of 30 November 2025. Missing these deadlines results in a ₹10,000 late fee, 1% monthly interest on outstanding tax, and loss of business loss carry-forward rights.
Section 115JB MAT requires a company to pay tax at 15% of book profit when regular income tax falls below that level. The company computes Section 115JB MAT alongside regular tax and pays whichever is higher. Furthermore, excess MAT paid creates MAT credit under Section 115JAA — usable in future years when regular tax exceeds 15% of book profit. We compute Section 115JB MAT for every private limited company ITR before the corporate income tax return filing.
A private limited company ITR filing uses a 25% tax rate when turnover does not exceed ₹400 crore in the preceding year. The rate is 30% for companies above this threshold. Additionally, surcharge applies at 7% for income above ₹1 crore and 12% for income above ₹10 crore. Furthermore, companies can opt for 22% under Section 115BAA — sacrificing certain deductions for a lower rate.
The Income Tax Department uses the Schedule GST in the ITR-6 form to cross-check company income tax return India figures against GST return turnover. Any mismatch triggers an automated notice under Section 133(6). Therefore, we reconcile GSTR-1 annual turnover with the ITR-6 business income figures before every corporate income tax return filing — preventing post-submission notices.
Yes. All companies must maintain books of account under Section 44AA. A mandatory tax audit under Section 44AB applies to companies with turnover exceeding ₹1 crore — which covers virtually all active companies. Additionally, the tax audit report in Form 3CA-3CD must be uploaded on the income tax portal before the ITR-6 filing. Our Income Tax Audit service handles Form 3CA-3CD preparation and upload as a prerequisite to every ITR-6 submission.
Yes. A company can carry forward business losses under Section 72 for up to 8 years — but only when the ITR-6 filing is completed on or before the ITR-6 due date. Unabsorbed depreciation carries forward indefinitely. However, missing the due date permanently forfeits the carry-forward for that year’s losses. Therefore, timely corporate income tax return filing is critical for companies with net losses. Our Income Tax Notice advisory handles loss carry-forward assessments and related notices.
