ITR-6 Corporate Income Tax Return
The annual Income Tax Return for all companies registered under the Companies Act 2013 (and foreign companies operating in India), except those claiming exemption under Section 11 (charitable/religious trusts). Must be filed electronically with Digital Signature Certificate (DSC) of an authorised director on the Income Tax e-Filing portal (incometax.gov.in).
Who this applies to
- All Private Limited companies (Pvt Ltd) incorporated under Companies Act 2013
- All Public Limited companies (Ltd)
- One Person Companies (OPC)
- Foreign companies with India-sourced income
- Section 8 companies (not-for-profit companies without Section 11 exemption)
What to file
ITR-6 form with income computation, balance sheet and P&L schedules, deduction claims (Section 80 etc.), MAT/115BAA computation, advance tax and TDS credit reconciliation, and details of international/domestic related-party transactions if applicable.
How to file
File electronically via https://www.incometax.gov.in. Requires a Class 2/3 Digital Signature Certificate (DSC) of the company's Managing Director or any authorised director. The return cannot be filed without DSC (unlike individual returns which allow Aadhaar OTP). Tax Audit Report (Form 3CD) must be filed before the ITR if audit is applicable.
Payment due
All outstanding tax (advance tax shortfall + self-assessment tax) must be paid before or at the time of filing via the Income Tax Challan 280 (ITNS 280) through net banking or authorised banks. Interest under Section 234A (late filing), 234B (shortfall in advance tax), and 234C (instalment defaults) accrues on unpaid tax.
Penalties for missing this deadline
Late filing fee under Section 234F: INR 5,000 if filed after the due date but by 31 December of the AY; INR 10,000 if filed after 31 December. If total income is below INR 5 lakh, the maximum late fee is INR 1,000. Additional interest under Sections 234A, 234B, 234C on unpaid tax. Prosecution under Section 276CC for wilful failure to file (imprisonment up to 7 years for tax evaded above INR 25 lakh).
Filing checklist
- Statutory audit completed and audited financial statements signed
- Tax audit under Section 44AB completed and Form 3CD uploaded (if applicable)
- All advance tax instalments paid and reconciled
- TDS credits verified against Form 26AS and AIS
- Decide on tax regime: Section 115BAA (22%) or old regime (30% with deductions)
- Compute MAT liability if on old regime
- Form 3CEB (transfer pricing CA certificate) filed if international/specified domestic transactions
- File ITR-6 with DSC of authorised director
- Pay self-assessment tax balance via Challan 280
Common mistakes to avoid
- Missing the DSC — companies cannot file ITR-6 without a director's digital signature
- Not reconciling TDS credits against Form 26AS before filing — mismatches trigger notices
- Forgetting to switch regimes — once 115BAA is opted, it cannot be reversed for subsequent years
- Filing without completing the tax audit (Form 3CD) first — the ITR requires the acknowledgement number of 3CD
- Underestimating advance tax resulting in large Section 234B interest
Never miss a India deadline
AccountsOS tracks every Income Tax Department (CBDT) and Ministry of Corporate Affairs (MCA) / Registrar of Companies deadline and reminds you weeks ahead.
Try Free