Which return does a section 8 company file?
A section 8 company that claims exemption under section 11 files ITR-7. A section 8 company that does not claim section 11 files ITR-6. Being incorporated under section 8 of the Companies Act does not, by itself, put the company on ITR-7.
No. ITR-7 is the return where section 11 is claimed. A section 8 company that does not claim section 11 files ITR-6.
Which form is it?
ITR-7 is the return required by section 139(4A), 139(4B), 139(4C), or 139(4D). Section 139(4A) is the return of a person whose income is exempt under section 11 or section 12, where the total income before that exemption exceeds the maximum amount not chargeable to tax. A section 8 company in that position files ITR-7.
ITR-6 is the return of a company that is not claiming exemption under section 11. A section 8 company that has no such claim files ITR-6 and is taxed as a company. The company verifies either return with a digital signature.
When does section 11 apply?
Section 11 exempts income applied to the charitable or religious objects of a trust or institution that is registered. The registration now granted for that purpose is under section 12AB. A fresh application is not made under the older section 12AA. A registration that is still recognised is used for the year it covers. It is not a reason to file a new 12AA form.
Section 80G is the donor’s deduction, where the company holds that approval. It does not exempt the company’s own income. Income that is not eligible for section 11 is computed separately. The objects and the bar on dividends are on the section 8 page.
When is the return due?
A company return is due on 31 October where the accounts are audited, and on 30 November where section 92E applies. For assessment year 2026-27 those dates are 31 October 2026 and 30 November 2026. The audit report that supports a 31 October return was due on 30 September 2026, and that September date has passed. The dates are on the due-dates page. A belated or revised return uses the outer date that page states. It does not restore a year the Act has closed.
What does section 8 not do?
It does not cancel the Companies Act filings. The company still keeps books and files the statements the Act requires of it. It does not let the company pay its income out as dividend. It does not put a company that has opted for section 115BAA onto a Chapter VI-A deduction other than sections 80JJAA and 80M, so that company cannot claim section 80G. A company whose income is exempt under section 11 is not computing that income under section 115BAA.
Frequently asked questions
Four questions cover ITR-7, section 12AA, section 80G, and section 115BAA.
Does every section 8 company file ITR-7?
No. ITR-7 is the return where section 11 is claimed. A section 8 company that does not claim section 11 files ITR-6.
Is section 12AA the registration to apply for now?
No. The current registration for exemption under section 11 is section 12AB. A registration that is still recognised under the older section is not the same as a fresh 12AA application.
Does 80G exempt the company’s own income?
No. An 80G approval lets a donor claim a deduction. The company’s own exemption, where it has one, is section 11.
Can a section 8 company on section 115BAA claim 80G?
No. A company that pays tax under section 115BAA cannot claim a Chapter VI-A deduction other than sections 80JJAA and 80M. Section 11 is a different exemption, and a company claiming section 11 is not using 115BAA for that income.
Sources
ITR-7 is the return under section 139(4A). ITR-6 is the company return where section 11 is not claimed.