# What is ITR-6 (Income Tax Return for Companies)?

Country: India

ITR-6 is the Income Tax Return form applicable to all companies registered under the Companies Act 2013 (and foreign companies) that do not claim exemption under Section 11 (religious/charitable trusts). It must be filed electronically by 31 October of the assessment year (30 November if the company has international/specified domestic transactions subject to transfer pricing audit). The return must be verified using Digital Signature Certificate (DSC) of a director.

## Current rate (FY 2025-26 (AY 2026-27))

N/A: this is a compliance form, not a tax rate

## Example

A Private Limited company with FY 2025-26 financial year end of 31 March 2026 must file ITR-6 for AY 2026-27 by 31 October 2026. If it has international related-party transactions requiring Form 3CEB, the deadline extends to 30 November 2026.

## How ITR-6 (Income Tax Return for Companies) works in India

ITR-6 is the comprehensive annual tax return for companies. It captures the company's income, deductions, tax computation, and details required by the Income Tax Department.

**Key schedules in ITR-6**

- Schedule P&L: Profit and loss account figures
- Schedule BS: Balance sheet items
- Schedule BP: Business/professional income computation
- Schedule CG: Capital gains
- Schedule HP: House property income
- Schedule OS: Other sources
- Schedule VIA: Deductions under Chapter VIA (80G, 80IC, etc.)
- Schedule MAT/AMT: Minimum Alternate Tax computation
- Schedule SI: Income taxable at special rates
- Schedule FSI: Income from outside India
- Schedule TR: Tax relief claimed under DTAA
- Schedule 115BAA/BAB: Concessional tax rate election

**Filing process**

1. Download the ITR-6 utility from incometax.gov.in
2. Fill in financial data (imported from audited P&L and balance sheet)
3. Compute tax under the chosen regime
4. Upload and e-verify using director's DSC (USB token)

**Prerequisites**

- Statutory audit completed (all companies except small companies, though most opt for audit for banking/compliance purposes)
- Tax audit under Section 44AB completed if turnover exceeds INR 1 crore (non-cash) or INR 10 crore (all transactions)
- Form 3CD (Tax Audit Report) filed before or with ITR
- Form 3CEB filed for transfer pricing if applicable

**Revised return**

A revised ITR-6 can be filed up to 31 December of the AY (12 months after the due date) to correct any errors or omissions in the original return.

**Scrutiny and assessment**

The CBDT uses AI-based risk scoring to select returns for scrutiny assessment. Faceless assessments (no physical interface) are now the norm under the Faceless Assessment Scheme 2019.

Source: https://www.incometax.gov.in/iec/foportal/downloads/income-tax-returns

## Related terms

- [Corporate Income Tax (India)](https://accounts-os.com/in/glossary/corporate-income-tax-in)
- [Advance Tax](https://accounts-os.com/in/glossary/advance-tax-in)
- [ROC Compliance (Registrar of Companies)](https://accounts-os.com/in/glossary/roc-compliance-in)
- [TDS (Tax Deducted at Source)](https://accounts-os.com/in/glossary/tds-in)