Who files Form ITR-6?

Which company uses it?

Section 139 requires a company to file a return. ITR-6 is that return where the company is not claiming the section 11 exemption. The rate for assessment year 2026-27, the option under section 115BAA, and the papers the form needs are on the ITR-6 page. This page does not restate that rate.

Dividend income of a shareholder is taxed in the shareholder’s hands. Advance tax on a dividend is computed in the instalments that fall after the dividend is declared. That rule does not choose the form. The company that paid the dividend still files its own return in ITR-6 if it is not claiming section 11.

When is it due?

A company return for assessment year 2026-27 is due on 31 October 2026. Where the company has to furnish a report under section 92E, the due date is 30 November 2026. Those dates are on the due-dates page. They are not the dates of Form AOC-4 or Form MGT-7.

How is it verified?

The person who verifies ITR-6 signs it with a digital signature. An Aadhaar OTP is not the verification. An unverified return is treated as not filed once the verification window has passed.

Which company does not use it?

A company that claims exemption under section 11 files ITR-7. Which of the two a section 8 company uses is on the section 8 return page. A firm, a limited liability partnership, and an individual do not file ITR-6. The map of the seven forms is on the ITR forms page.

Frequently asked questions

Four questions cover a loss, verification, a firm, and section 11.