ITR-6

ITR-6 is the income-tax return of a company other than a company claiming exemption under section 11. Company Suggestion files it for a private limited company after the statutory audit. A company that claims the section 11 exemption files ITR-7 instead.

Which company files ITR-6?

Every company that is not claiming exemption under section 11. That includes a private limited company, a public company, a one person company, and a company that has opted for section 115BAA. The return is filed whether the year shows a profit or a loss.

A company registered for a charitable object, and claiming section 11, does not use this form. Putting that company on ITR-6 is the wrong form. The return for a person required to file under section 139(4A) is ITR-7.

What tax does the company pay?

Two rates sit side by side for assessment year 2026-27. Cess of 4 per cent is added in either case.

A domestic company pays 25 per cent if its turnover or gross receipts in the previous year 2023-24 did not exceed ₹400 crore. Otherwise the rate is 30 per cent.
Section 115BAA is an option. The base rate is 22 per cent before surcharge and cess. The option gives up the deductions the section lists, and it is not reversed casually.

The company’s accounts are audited under the Companies Act. A tax audit under section 44AB is a separate report, uploaded before the return when turnover crosses that section. The due date for ITR-6 is 31 October 2026, or 30 November 2026 where a report under section 92E is required.

Which papers does ITR-6 need?

The return follows the audited financial statements.

The audited balance sheet and profit and loss account, and the auditor’s report
The tax-audit report, where section 44AB applies
Form 26AS, the Annual Information Statement, and the GST turnover
The digital signature of the managing director, or of the director authorised to verify

What are the filing steps?

Company Suggestion files ITR-6 in four steps.

The audited statements are adopted, and the 115BAA option is confirmed if it is already in force.
The tax-audit report is uploaded where section 44AB applies.
ITR-6 is filed with a digital signature by 31 October, or by 30 November where section 92E applies.
The acknowledgement is saved. Verification is the signature itself, not a later OTP.

Frequently asked questions

4 questions cover the rules that decide this registration.

Does a company file in a year of loss?

Yes. Section 139 requires a company to file a return whether or not it has taxable income. The loss is carried forward only if the return meets the due date.

What is the company tax rate?

For assessment year 2026-27 a domestic company pays 25 per cent if turnover or gross receipts in the previous year 2023-24 did not exceed ₹400 crore, and 30 per cent otherwise, plus 4 per cent cess. Section 115BAA is a separate option at 22 per cent before surcharge and cess.

Does a charitable company file ITR-6?

Not when it claims exemption under section 11. That company files ITR-7. ITR-6 is for a company that is not claiming that exemption.

How is ITR-6 verified?

With the digital signature of the person who verifies the return. Aadhaar OTP is not the verification for ITR-6.