ITR-6 Return Filing
ITR-6 is the mandatory income tax return that all companies registered in India must file, with a standard due date of October 31st. Failure to file this return on time results in a penalty and the disallowance of loss carry forward, if any.
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ITR-6 Filing: Your Complete Guide to Company Income Tax
ITR-6 filing is an essential annual compliance for companies operating in India. As the designated Income Tax Return (ITR) form for businesses, it’s a critical step in fulfilling your company’s legal obligations and ensuring financial transparency. Timely and accurate company income tax filing is key to avoiding penalties and maintaining a strong financial standing.
Ready to complete your company’s ITR 6? FileMyFirm experts are here to guide you through every step of the process.
ITR 6 Applicability: Who Needs to File?
The ITR-6 form is mandatory for all companies registered under the Companies Act of 2013 or the Companies Act of 1956. This includes:
- Private Limited Company
- Public Limited Company
- One Person Company (OPC)
Who is not eligible to file ITR-6?
This form is not applicable to:
- Individuals, HUFs (Hindu Undivided Families), or firms.
- AOPs (Associations of Persons) and BOIs (Bodies of Individuals).
- Companies claiming a religious or charitable exemption under Section 11 of the Income Tax Act.
ITR 6 Due Date: Stay Compliant
Meeting the ITR 6 due date is crucial for every business. The deadlines are:
- October 31, 2025: The general due date for filing ITR-6 for the Assessment Year 2025-26.
November 30, 2025: The due date for companies involved in transfer pricing.
Why is Timely ITR-6 Filing Important?
Filing your company’s ITR-6 on time offers significant benefits beyond legal compliance:
- Carry Forward of Losses: Timely filing allows your company to carry forward business losses to offset against future profits, potentially reducing future tax liability.
- Avoid Penalties & Interest: Late filing results in fees under Section 234F and interest on any outstanding tax liabilities. Timely submission helps you avoid these extra costs.
- Faster Refund Processing: If your company is due for a tax refund, an on-time return ensures quicker processing by the tax department.
- Enhanced Financial Credibility: Banks and financial institutions often require filed tax returns for loan applications. A strong record of company tax compliance can improve your chances of securing credit.
Structure and Documents for Filing ITR-6
The ITR-6 form is a detailed document structured into several parts and schedules. It includes financial statements like the Balance Sheet and Profit & Loss Account, as well as schedules for capital gains, depreciation, foreign income, and more.
Filing ITR-6 Online:
The form must be submitted electronically. The tax department advises a specific order for filling out the form to ensure accuracy. Importantly, the ITR-6 form is annexure-less, meaning you do not need to attach any documents, such as TDS certificates. However, it is essential to reconcile your tax credits with Form 26AS before filing.
FileMyFirm offers comprehensive support for ITR 6 filing, making the process seamless and stress-free. Our experts guide you through every step, from preparing your return to ensuring it’s filed on time.
Contact FileMyFirm today for expert assistance and ensure your business remains compliant with tax regulations.
Frequestly asked questions ( FAQ )
The ITR-6 form is the mandatory Income Tax Return form for all companies registered in India under the Companies Act of 2013 or the Companies Act of 1956. This requirement includes:
Private Limited Companies
Public Limited Companies
One Person Companies (OPCs)
Companies are generally required to file ITR-6, but the form cannot be used by:
Individuals, HUFs, or Firms (who must use ITR-1 to ITR-5).
Companies claiming exemption under Section 11 of the Income Tax Act (such as companies established for religious or charitable purposes). These companies are required to file ITR-7.
The general due date for filing ITR-6 for companies is typically October 31st of the relevant assessment year. For companies involved in Transfer Pricing, the due date is typically November 30th.
Timely filing is crucial because it allows the company to:
Carry Forward Losses: Ensure eligibility to carry forward business losses to offset against future profits.
Avoid Penalties: Prevent late fees (under Section 234F) and interest charges on outstanding tax liabilities.
The ITR-6 is a detailed and extensive form structured into several parts and schedules. It requires the company to report:
Financial Statements: A complete Balance Sheet and Profit & Loss Account.
Computation Details: Calculations of capital gains, depreciation, and foreign income.
General Information: Corporate details, Permanent Account Number (PAN), and contact information.
No, the ITR-6 form is annexure-less and must be submitted electronically. This means companies are not required to physically attach any supporting documents, such as Balance Sheets, Profit & Loss Statements, or TDS certificates (like Form 26AS). However, the company must maintain all these underlying documents and reconcile tax credits (e.g., with Form 26AS) to ensure the accuracy of the details reported in the form.