ITR-6 Return Filing
for Companies (AY 2025–26)

ITR-6 is the prescribed income tax return form for companies registered under the Companies Act, excluding those claiming exemptions under Section 11. This return must be filed online using a digital signature for Assessment Year 2025–26. It includes disclosures on business income, tax liabilities, audits, and deductions. Filing ITR-6 ensures legal compliance, helps claim tax credits, and supports transparent financial reporting for corporate entities.

Income Tax Return-6

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Application For Income Tax Return

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ITR-3 Amendment Registration

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 Process of ITR-3 Amendment Registration 2025

STEP 1

  • Fill out the online form with your details.
  • Make the required payment to proceed.
  • Get Call for Further Information, Documents & Advice

STEP 2

  • Submit documents and information if requested.
  • Team will review and validate documents and information.

STEP 3

  • Creation of login credential.
  • Respond to any follow-up from the team.

STEP 4

  • Filing of an Application using the Credentials
  • Government Processing Time

STEP 5

  • Resolution of Queries if any, Raised via Authorities
  • Issuance of ITR-3 Registration on email.

Introduction to ITR-6

The ITR-6 Form is specifically designed for companies that do not claim exemption under Section 11 of the Income Tax Act, 1961. It is a mandatory return that must be filed electronically with a Digital Signature Certificate (DSC). Companies are required to report details related to their income, expenses, tax payments, deductions, audits, and statutory compliance within this return. Filing ITR-6 not only ensures legal compliance but also plays a critical role in maintaining the transparency and financial accountability of companies registered under the Companies Act.

What is ITR-6

What is ITR-6 Form?

ITR-6 is the Income Tax Return form applicable to companies, except those whose income is derived from property held for charitable or religious purposes (which fall under Section 11 exemptions). The form is meant for:

  • ● Declaring business income, capital gains, other sources of income, and deductions
  • ● Complying with audit requirements under Sections 44AB and Companies Act
  • ● Furnishing MAT (Minimum Alternate Tax) and dividend-related disclosures
  • ● Providing balance sheet, profit & loss account, and other financials in the prescribed format

It is one of the most comprehensive return forms and must be filed digitally signed by the authorized person (usually the company director or principal officer).

What is ITR-6 Form?

ITR-6 is the Income Tax Return form applicable to companies, except those whose income is derived from property held for charitable or religious purposes (which fall under Section 11 exemptions). The form is meant for:

  • ● Declaring business income, capital gains, other sources of income, and deductions
  • ● Complying with audit requirements under Sections 44AB and Companies Act
  • ● Furnishing MAT (Minimum Alternate Tax) and dividend-related disclosures
  • ● Providing balance sheet, profit & loss account, and other financials in the prescribed format

It is one of the most comprehensive return forms and must be filed digitally signed by the authorized person (usually the company director or principal officer).

Who Should File ITR-6?

The ITR-6 Form must be filed by:

  • ● All companies registered under the Companies Act, 2013 or 1956.
  • ● Companies having income from business or profession, capital gains, or other sources
  • ● Domestic and foreign companies operating in India (excluding those eligible under Section 11)
  • ● Companies liable to pay MAT (Minimum Alternate Tax) under Section 115JB
  • ● Companies required to get audited under Section 44AB or Companies Act

This includes companies engaged in sectors like manufacturing, retail, IT services, consulting, trading, real estate, and more.

Who Should File ITR-6

Who Should File ITR-6?

The ITR-6 Form must be filed by:

  • ● All companies registered under the Companies Act, 2013 or 1956.
  • ● Companies having income from business or profession, capital gains, or other sources
  • ● Domestic and foreign companies operating in India (excluding those eligible under Section 11)
  • ● Companies liable to pay MAT (Minimum Alternate Tax) under Section 115JB
  • ● Companies required to get audited under Section 44AB or Companies Act

This includes companies engaged in sectors like manufacturing, retail, IT services, consulting, trading, real estate, and more.

When is ITR-6 Not Applicable

When is ITR-6 Not Applicable?

The ITR-6 form cannot be used by the following entities:

  • Companies claiming exemption under Section 11 These include trusts, societies, or institutions established for charitable or religious purposes.
  • Non-corporate entities, such as:
    • ○ Individuals
    • ○ Hindu Undivided Families (HUFs)
    • ○ Partnership Firms and LLPs
    • ○ Sole Proprietorships
  • If you earn only from salary, one house property, and other sources (without business income), you should file ITR-1 or ITR-2 depending on your case.Companies filing under ITR-7, such as political parties, research associations, or entities claiming other tax exemptions.

When is ITR-6 Not Applicable?

The ITR-6 form cannot be used by the following entities:

  • Companies claiming exemption under Section 11 These include trusts, societies, or institutions established for charitable or religious purposes.
  • Non-corporate entities, such as:
    • ○ Individuals
    • ○ Hindu Undivided Families (HUFs)
    • ○ Partnership Firms and LLPs
    • ○ Sole Proprietorships
  • If you earn only from salary, one house property, and other sources (without business income), you should file ITR-1 or ITR-2 depending on your case.Companies filing under ITR-7, such as political parties, research associations, or entities claiming other tax exemptions.

Eligibility Criteria for Filing ITR-6

The ITR-6 Form is applicable to a specific class of taxpayers — companies registered under the Companies Act that do not claim exemption under Section 11 of the Income Tax Act. To ensure correct filing, it is important to understand who falls under the eligibility scope and who does not.

Applicable Entities

1. Applicable Entities

The following types of companies are eligible to file ITR-6:

  • ● Private Limited Companies
    Registered under the Companies Act and earning taxable income through business or professional activities.
  • ● Public Limited Companies
    Engaged in large-scale operations, listed or unlisted, and subject to corporate taxation.
  • ● One Person Companies (OPC)
    If income is taxable and not claiming exemption under Section 11.
  • ● Foreign Companies
    Operating a business in India and earning income subject to taxation under Indian law.
  • ● Startups and Tech Companies
    Registered as companies and earning income through business operations.
  • ● E-commerce and Trading Companies
    Involved in buying, selling, or offering services online and incorporated under the Companies Act.
Mandatory Digital Filing

2. Mandatory Digital Filing

All eligible companies must file ITR-6 online and authenticate the return using a Digital Signature Certificate (DSC). Manual or paper-based filing is not permitted under current rules.

Income Types Covered

3. Income Types Covered

ITR-6 should be filed if the company earns income under any or all of the following heads:

  • ● Income from Business or Profession
  • ● Capital Gains
  • ● Income from House Property
  • ● Income from Other Sources
  • ● Dividend and Interest Income
  • ● Foreign Income (if taxable in India)
Ineligible Entities

4. Ineligible Entities

Companies not eligible to file ITR-6 include:

  • ● Companies claiming exemption under Section 11, such as charitable institutions or religious trusts.
  • ● Non-corporate entities like:
    • ○ Individuals
    • ○ HUFs
    • ○ LLPs
    • ○ Partnership firms
    • ○ Associations and Societies

Documents Required for ITR-6 Filing

Filing ITR-6 requires thorough documentation to ensure accuracy and compliance with tax regulations. Companies must gather financial, legal, and operational records that reflect their income, deductions, and taxes paid during the financial year. Below is a comprehensive list of documents typically required for ITR-6 filing:

1. Company PAN Card

Required for identification and tax tracking purposes.

2. Certificate of Incorporation

Issued by the Ministry of Corporate Affairs (MCA) to validate the company’s legal existence.

3. Financial Statements

Includes Balance Sheet, Profit & Loss Statement, Cash Flow (if applicable), and notes to accounts.

4. Tax Audit Report (if applicable)

Form 3CA/3CB and 3CD, digitally signed by a Chartered Accountant, under Section 44AB.

5. Bank Statements

All bank accounts used during the financial year for income-expense reconciliation.

6. Fixed Assets Details

Records of asset purchase, sale, depreciation, and supporting invoices.

7. TDS and TCS Certificates

Form 16A / Form 27D and consolidated Form 26AS for tax credit validation.

8. GST Returns (if applicable)

GSTR-1 and GSTR-3B returns for the relevant year and reconciliation with reported income.

9. Advance Tax/Self-Assessment Tax Receipts

Challans (like Challan 280) showing tax payments made during the year.

10. Loan, Investment & Shareholder Details

Loan documents, investment summaries, and shareholder capital information.

11. Digital Signature Certificate (DSC)

Required for online signing and filing of ITR-6; must be registered on the e-Filing portal.

Step-by-Step Process to File ITR-6

Filing ITR-6 involves a structured online process that ensures companies accurately report their income and comply with tax regulations. Below is a detailed, step-by-step guide to help you navigate the filing process smoothly:

1

Step 1: Collect Financial and Audit Documents

Prepare essential documents such as:

  • Audited financial statements (Balance Sheet, P&L, cash flow)
  • Tax audit reports (Form 3CA/3CB and 3CD)
  • TDS certificates, challans, and other relevant paperwork

2

Step 2 – Login to Income Tax Portal with DSC

  • Visit the Income Tax e-Filing portal
  • Log in using the company’s PAN credentials
  • Attach and register the Digital Signature Certificate (DSC) for authentication

3

Step 3 – Select ITR-6 Form and Assessment Year

  • Navigate to ‘File Income Tax Return’
  • Choose ITR-6 from the list of available forms
  • Select the correct Assessment Year (AY 2025–26)

4

Step 4 – Enter Company, Director & Shareholding Details

  • Fill in general company details like PAN, CIN, incorporation date
  • Provide information on directors, key persons, and shareholding patterns
  • Disclose any changes in ownership or capital structure

5

Step 5 – Upload Balance Sheet, P&L, Audit Info

  • Input income, expense, and tax liability details
  • Upload audited Balance Sheet, Profit and Loss Account, and other attachments
  • Report depreciation, audit remarks, and related disclosures

6

Step 6 – Validate, Submit, and E-Verify with DSC

  • Validate the form for any errors
  • Submit the return after successful validation
  • Complete e-verification using the company’s registered DSC

Income Sources Covered Under ITR-6

ITR-6 is designed for companies (other than those claiming exemption under Section 11) to report various sources of income. It includes income from business operations, capital gains, and miscellaneous income under other heads. Understanding the categorization of income helps in accurate tax computation and compliance.

Business and Professional Income

This includes income earned through:
● Manufacturing, trading, or service-based operations of the company
● Consultancy or professional services offered by the company
● Income from exports, imports, or inter-state business transactions

Such income must be declared under the “Profit and Gains from Business or Profession” section, accompanied by audited financial statements.

Capital Gains

Capital gains refer to profits earned from the sale of:
● Fixed assets like land, building, plant, or machinery
● Investments in shares, mutual funds, or bonds

These gains are categorized as short-term or long-term depending on the holding period and are taxed accordingly under relevant sections of the Income Tax Act.

Other Sources

This includes residual income such as:
● Interest from bank accounts or fixed deposits
● Dividend income from other entities (subject to taxation rules)
● Income from miscellaneous sources not classified under business or capital gains.

This head ensures all earnings not falling under primary income heads are disclosed for accurate tax calculation.

Tax Deductions in ITR-6

Companies filing ITR-6 are eligible for specific tax deductions that help reduce the overall tax liability. These deductions, provided under various sections of the Income Tax Act, are applicable based on the nature of expenditure, operations, and business category of the company.

Section 80G, 80JJAA, 35

These are personal deductions allowed under Chapter VI-A of the Income Tax Act:

  • ● Section 80G: Allows deduction on donations made to eligible charitable institutions. Only donations qualifying under specific categories are allowed, either with or without an upper limit.
  • ● Section 80JJAA: Applicable to companies providing employment to new workers. A deduction of 30% of additional employee cost is allowed for 3 consecutive years, subject to conditions.
  • ● Section 35: Offers deductions for expenditure incurred on scientific research and development (R&D), both in-house and through approved institutions.
deduction illustration

Depreciation and Allowances

  • ● Companies can claim depreciation on fixed assets used for business purposes as per Section 32 of the Act.
  • ● Additional depreciation may also be available for certain categories like new machinery or equipment in specified sectors.
  • ● Other allowable business expenses (rent, salaries, marketing, utility bills) are deductible while computing business income.

MAT & AMT Adjustments

Additional deductions include:

  • ● Companies liable for Minimum Alternate Tax (MAT) under Section 115JB must compute tax on book profits if normal tax liability is lower.
  • ● MAT Credit can be carried forward for 15 years and adjusted in future tax years.
  • ● Alternate Minimum Tax (AMT) is generally not applicable to companies filing ITR-6 unless they claim deductions under Chapter VI-A (for specific cases).

Maintenance of Books & Audit Rules

Proper maintenance of books of accounts and timely audits are essential for companies filing ITR-6. These ensure transparency, accurate reporting, and compliance with statutory obligations under the Income Tax Act and Companies Act.

Bookkeeping

Mandatory Bookkeeping

  • ● Companies must maintain books of accounts as per Section 44AA of the Income Tax Act.
  • ● The records should include cash books, ledgers, journal, bills, receipts, inventory records, and all financial transactions.
  • ● These documents should be preserved for at least 6 years from the end of the relevant assessment year.
Tax Audit Requirement

Tax Audit under Section 44AB

  • ● A tax audit is mandatory if the company’s turnover exceeds ₹1 crore (or ₹10 crore for companies with >95% digital transactions).
  • ● The audit must be conducted by a qualified Chartered Accountant.
  • Audit findings must be reported in Form 3CA and Form 3CD, and submitted electronically with the return.
Audit Requirement

Statutory Audit Requirement

  • ● As per the Companies Act, all registered companies must undergo a statutory audit regardless of turnover.
  • ● It must be conducted annually by an independent auditor appointed by the shareholders.
  • ● The audited financial statements must include the Balance Sheet, Profit and Loss Account, and Cash Flow Statement.

Common Mistakes to Avoid

Filing ITR-6 requires precision, as even small errors can lead to notices, penalties, or delayed processing. Here are common mistakes companies must avoid:

Incorrect Selection of ITR Form:

Filing a wrong form (e.g., ITR-1 to ITR-5) instead of ITR-6 may lead to return being treated as defective.

Incorrect Selection of ITR Form:
Mismatch in Financials and Audit Data:

Mismatch in Financials and Audit Data:

Inconsistencies between Profit & Loss, Balance Sheet, and audit reports can trigger scrutiny.

Mismatch in Financials and Audit Data:

Non-Reporting of All Income Sources:

Omitting income such as capital gains or interest income leads to underreporting.

Non-Reporting of All Income Sources:
Incorrect Director or Shareholder Details:

Incorrect Director or Shareholder Details:

Ensure DIN, PAN, and ownership details are accurately updated.

Incorrect Director or Shareholder Details:

Failure to E-Verify with DSC:

ITR-6 must be verified using a valid Digital Signature Certificate (DSC); failure results in an invalid return.

Failure to E-Verify with DSC:
Missed Due Date and Interest Payments:

Missed Due Date and Interest Payments:

Late filing attracts penalties under Section 234F and interest under Section 234A/B/C.

Missed Due Date and Interest Payments:

Avoiding these mistakes ensures smoother processing, reduced risk of notices, and maximum tax efficiency.

How Udyog Suvidha Kendra Helps with ITR-3 Registration

At Udyog Suvidha Kendra, we simplify ITR-6 filing for companies by providing expert support, compliance monitoring, and efficient documentation services.

1

Professional Filing with Tax Experts

Our team of experienced Chartered Accountants and tax professionals ensures your ITR-6 is filed with 100% accuracy, adhering to the latest legal and financial norms.

2

Accurate Document Management

We help you compile and validate all required documents — from audit reports to financial statements — minimizing the chances of errors or rejection by the tax department.

3

Timely Compliance & Updates

Receive regular reminders, due date alerts, and compliance updates to ensure your company remains tax-compliant throughout the financial year, avoiding penalties and interest charges.

ITR-6 Registration FAQs

What is the ITR-6 form used for?
ITR-6 is used by companies other than those claiming exemption under Section 11 (income from religious or charitable trusts) to file their income tax returns. It includes disclosures of income, audit reports, financial statements, and tax computation.
All companies registered under the Companies Act, excluding those whose income is exempt under Section 11, must file ITR-6. This includes private limited, public limited, and one-person companies earning income from business, capital gains, or other sources.
No, companies whose income is derived from charitable or religious purposes and who claim exemption under Section 11 cannot use ITR-6. They must file ITR-7 instead, which is applicable to trusts, NGOs, and similar institutions.
For AY 2025–26, the due date for companies requiring audit is October 31, 2025. Companies not required to furnish a transfer pricing report must still file within this timeline to avoid late fees or penalties.
Yes, if the company’s turnover exceeds ₹1 crore (or ₹10 crore in digital transactions cases), audit under Section 44AB is mandatory. Audited financials and the audit report must be submitted along with ITR-6.
No. Filing ITR-6 requires a Digital Signature Certificate (DSC). It is mandatory for companies to digitally sign their return on the Income Tax portal to ensure secure and authenticated submission.
You need audited financial statements, audit report, tax computation, board details, shareholder details, income proofs, TDS certificates, depreciation schedule, MAT calculation, and registration documents. All data must align with statutory and income tax records.
Yes, a company can revise its ITR-6 return if any error or omission is found after submission. It must be revised before the end of the relevant assessment year or completion of assessment, whichever is earlier.
Late filing attracts a penalty under Section 234F—up to ₹10,000 depending on the delay and income level. Interest under Sections 234A, 234B, and 234C may also apply. Timely filing ensures compliance and avoids such penalties.
Companies can claim deductions under Section 80G (donations), Section 80JJAA (new employment), Section 35 (scientific R&D), and various capital expenditure-related allowances. Accurate computation and documentation are essential for claiming deductions.
Minimum Alternate Tax (MAT) under Section 115JB applies to companies with book profits. The MAT computation must be provided, and MAT credit (if any) can be carried forward and adjusted in future years.
Yes, companies earning income from the sale of capital assets like property, shares, or securities must report short-term and long-term capital gains in ITR-6, with detailed break-up and applicable exemptions or indexation.
Yes. Dividend income is now taxable in the hands of the recipient company. It must be declared under "Income from Other Sources" and is taxable as per applicable corporate tax rates.
Companies must report depreciation as per the Income Tax Act using prescribed block-wise rates. It is different from Companies Act depreciation and must be adjusted in the tax computation to arrive at taxable income.
We provide end-to-end support including document preparation, audit coordination, accurate form filing, tax computation, DSC integration, and submission. Our experts ensure error-free, compliant, and timely filing tailored to your company's needs.