ITR- 6 Return Filing
- Art Teacher
- London, UK
- 5-7 Hrs
If you’re a company registered under the Companies Act (excluding those claiming exemption under Section 11 for charitable purposes), then ITR-6 is your go-to income tax return form. Whether it’s a private limited company, a public limited company, or even a foreign company operating in India, ITR-6 is mandatory for disclosing income, deductions, and tax liabilities. The ITR-6 filing process may seem like a digital formality, but it’s one of the most comprehensive and scrutinized filings under the Income Tax Act. From disclosing gross turnover, book profits, MAT (Minimum Alternate Tax), depreciation schedules, and tax audit reports—this return demands high compliance. And don’t forget, electronic filing with Digital Signature Certificate (DSC) is mandatory for ITR-6—no shortcuts allowed!
- Company PAN Card
- Certificate of Incorporation
- Board Resolution for authorized signatory (if required)
- Financial Statements
- Tax Audit Report (Form 3CA/3CB and 3CD, if applicable)
- Details of depreciation (Schedule DPM, DOA, etc.)
- TDS Certificates / Form 26AS
- Details of MAT or MAT Credit (if applicable)
- Bank account details of company
- Digital Signature Certificate (DSC) of director
- Log in to Income Tax e-Filing Portal
- Navigate to e-File > Income Tax Return > File Income Tax Return
- Select AY → Choose Status as "Company" → Select Form ITR-6
- Fill in all the required schedules: General info, P&L, Balance Sheet, MAT, Depreciation, TDS, etc.
- Ensure Tax Audit Report is submitted before filing ITR (if required)
- Attach relevant documents and schedules where prompted
- Submit the return using DSC (compulsory for companies)
- Download ITR-V Acknowledgement for record keeping
FAQs
ITR-6 is NOT applicable to Section 8 companies (non-profits/charities) claiming exemption under Section 11; such companies must file ITR-7. However, if a Section 8 company is NOT claiming exemption, it files ITR-6.
Audit under Section 44AB is mandatory only if the company’s turnover exceeds specified thresholds (generally ₹1 crore, with higher limits for digital transactions), not for every company filing ITR-6.
MAT (Minimum Alternate Tax) is a special tax for companies (including foreign cos.) to ensure they pay minimum tax based on their book profits; in ITR-6, MAT and its computation/credit are disclosed in the MAT schedules as per Section 115JB.
Filing ITR-6 is mandatory for all companies, even those with zero or NIL income, unless they are exempt under Section 11.
Schedule BP in ITR-6 is for computation of income under the head “Profits and Gains of Business or Profession” and details all business/professional income.
Yes, ITR-6 can be revised under Section 139(5) if a mistake is found, provided the revised return is filed before 31 December 2025 or completion of assessment, whichever is earlier.
Yes, foreign companies with income taxable in India must file ITR-6.