ITR-6 Return Filing – Company Income Tax Filing Services
ITR-6 is the income tax return form used by companies registered under the Companies Act, 2013 that are not claiming exemption under Section 11 (i.e., not charitable or religious trusts).
At Taxless.in, we provide expert ITR-6 filing services to help companies ensure accurate financial reporting, tax compliance, and timely filing.
What is ITR-6?
ITR-6 is applicable for companies to report:
- Business income and expenses
- Profit and loss statements
- Balance sheet details
- Tax liabilities and deductions
- Corporate governance disclosures
👉 Companies must file ITR-6 electronically with digital signature.
Who Can File ITR-6?
ITR-6 is applicable for:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPC)
- Domestic companies
- Foreign companies operating
👉 Applicable only to companies not claiming exemption under Section 11.
Who Cannot File ITR-6?
ITR-6 is not applicable for:
- Charitable or religious trusts (they file ITR-7)
- Entities claiming exemption under Section 11
- Individuals, HUFs, firms, LLPs, AOPs, BOIs (they use other ITR forms)
Income Covered in ITR-6
- Business or professional income
- Capital gains
- Income from house property
- Income from other sources (interest, dividends, etc.)
- Foreign income (if applicable)
Documents Required
- PAN of the company
- Certificate of incorporation
- Financial statements (Balance Sheet & Profit & Loss)
- Board resolutions (if applicable)
- Bank statements
- Books of accounts
- Form 26AS / AIS
- TDS certificates
- GST returns (if applicable)
- Audit report (if required)
Due Date for ITR-6 Filing
- 31st October – For companies requiring audit
- 31st July – For companies not requiring audit (rare cases)
👉 Audit is mandatory for most companies under the Companies Act.
Audit Requirement for Companies
Audit is generally mandatory for:
- All companies under the Companies Act, 2013
- Tax audit may also be applicable under Income Tax Act depending on turnover
Step-by-Step ITR-6 Filing Process
- 📞 Consultation – Understand company structure and income sources
- 📄 Document Collection – Gather financial statements and records
- 📊 Financial Review – Analyze profit, expenses, and compliance
- 📝 Return Preparation – Prepare ITR-6 with required schedules
- ✅ E-Filing with DSC – Submit using Digital Signature Certificate
Key Components of ITR-6
- Balance Sheet
- Profit & Loss Account
- Depreciation schedules
- Director details
- Shareholding structure
- Tax computation
- Foreign transactions (if any)
- Audit report attachments
Tax Calculation in ITR-6
Corporate tax is calculated based on:
- Applicable corporate tax rates
- Minimum Alternate Tax (MAT), if applicable
- Deductions and exemptions
- TDS credits and advance tax
- Surcharge and cess
Benefits of Filing ITR-6
- 📜 Legal compliance for companies
- 💰 Claim refunds on excess tax/TDS
- 📊 Maintain transparent financial records
- 🏦 Required for loans, funding, and audits
- ⚖️ Avoid penalties and regulatory issues
Common Mistakes to Avoid
- ❌ Incorrect financial statement reporting
- ❌ Missing disclosures in schedules
- ❌ Not reconciling TDS with Form 26AS
- ❌ Errors in depreciation calculation
- ❌ Late filing leading to penalties
- ❌ Improper MAT computation
Why Choose Taxless?
- ✅ Expertise in corporate tax filing
- ✅ Accurate ITR-6 preparation and filing
- ✅ Support for audit and compliance
- ✅ TDS reconciliation and financial review
- ✅ End-to-end corporate compliance services
Frequently Asked Questions (FAQs)
1. What is ITR-6 used for?
ITR-6 is used by companies to file income tax returns.
2. Is ITR-6 mandatory for all companies?
Yes, all companies (except those claiming exemption under Section 11) must file ITR-6.
3. Is audit required for ITR-6 filing?
Yes, most companies are required to undergo audit under the Companies Act.
4. Can companies file ITR-6 without a digital signature?
No, ITR-6 must be filed using a Digital Signature Certificate (DSC).
5. Can Taxless.in help with company ITR filing?
Yes, we provide complete assistance for ITR-6 filing and corporate compliance.
Get Started Today
Ensure your company stays compliant with expert ITR-6 filing services from Taxless.in. Avoid penalties, maintain transparency, and meet all statutory requirements with ease.
👉 Contact us today to get started.