ITR-6 is the income tax return form for companies registered under the Companies Act — Private Limited, Public Limited, One Person Company (OPC) and Section 8 (not-for-profit) companies — except companies claiming exemption under Section 11 (charitable/religious institutions), which file ITR-7. It must be filed electronically with a Digital Signature Certificate (DSC) — EVC/Aadhaar OTP is not allowed for companies. For AY 2026-27 the due date is 31 October 2026 (audit is always mandatory), and MAT applies at 15% of book profit under Section 115JB.
A company cannot verify ITR-6 using net-banking EVC, Aadhaar OTP or a posted ITR-V. A valid Class 3 Digital Signature Certificate of the Managing Director or authorised Principal Officer must be used, and it must be registered on the income-tax e-filing portal and linked to the signatory's PAN before the due date.
Which ITR Form Does Your Entity Use?
ITR-6 is only for companies that are not claiming Section 11 exemption. Firms and LLPs use ITR-5; trusts and Section-11 bodies use ITR-7. Use this map to confirm the correct form.
| Entity | ITR Form | Verification | Audit |
|---|---|---|---|
| Private Limited Company | ITR-6 | DSC | Yes |
| Public Limited Company | ITR-6 | DSC | Yes |
| One Person Company (OPC) | ITR-6 | DSC | Yes |
| Section 8 (not-for-profit) company | ITR-6 | DSC | Yes |
| Company claiming Sec 11 exemption | ITR-7 | DSC | Yes |
| Firm / LLP / AOP / BOI | ITR-5 | DSC/EVC | If applicable |
Every company must file ITR-6 electronically; audit under the Companies Act / Section 44AB is compulsory for companies.
✓Use ITR-6 if
- You are a company under the Companies Act 2013
- You are a Pvt Ltd, Public Ltd, OPC or Section 8 company
- You are NOT claiming Section 11 exemption
- You are a foreign company assessed as a company in India
!Do NOT use ITR-6 if
- You are a firm, LLP, AOP or BOI (use ITR-5)
- You claim Section 11 exemption (use ITR-7)
- You are an individual/HUF (use ITR-1 to ITR-4)
- You are a trust or political party (use ITR-7)
ITR-6 Due Dates & Late Fees (AY 2026-27)
Because audit is always mandatory for companies, there is no 31 July due date for ITR-6. The audit report (Form 3CA/3CD) must be filed at least one month before the ITR due date.
| Filing | Section | Due date (AY 2026-27) |
|---|---|---|
| Tax audit report (Form 3CA/3CD) | 44AB | 30 September 2026 |
| ITR-6 — audit cases (companies) | 139(1) | 31 October 2026 |
| ITR-6 — transfer-pricing cases | 92E / 139(1) | 30 November 2026 |
| Belated / revised return | 139(4) / 139(5) | 31 December 2026 |
| Updated return (ITR-U) | 139(8A) | Within 48 months of AY end |
Budget 2025 extended the ITR-U window from 24 to 48 months from the end of the assessment year.
A late return attracts a fee under Section 234F of Rs 5,000 (Rs 1,000 if total income does not exceed Rs 5,00,000), plus interest under Sections 234A/234B/234C on unpaid tax. A company that files late also loses the right to carry forward business losses.
- 1Finalise accountsAudited P&L and Balance Sheet
- 2Get audit reportForm 3CA/3CD by 30 Sep
- 3Pay tax / MATHigher of regular tax or MAT
- 4Sign with DSCMD / Principal Officer DSC
- 5File & e-verifySubmit ITR-6 on the portal
Key Schedules in ITR-6
ITR-6 is a comprehensive form: the audited financials and every income head are reported through mandatory and conditional schedules. The figures must reconcile with the statutory financial statements and with Form 26AS / AIS.
| Schedule | What it captures | When |
|---|---|---|
| Schedule P&L | Full Profit & Loss as per audited accounts | Mandatory |
| Schedule BS | Balance Sheet — capital, reserves, assets, liabilities | Mandatory |
| Schedule BP | Business income computation from net profit | Mandatory |
| Schedule MAT / MATC | Book profit & MAT u/s 115JB; MAT credit | If book profit exists |
| Schedule TDS/TCS | Tax credits per Form 26AS / AIS | If tax deducted |
| Schedule CG | Capital gains on sale of assets/investments | If assets sold |
Incomplete or mismatched schedules, or a missing audit report, can make the return defective under Section 139(9).
If the Department issues a defect notice under Section 139(9) — for mismatched P&L/Balance Sheet, missing audit report, wrong form or an invalid DSC — the company gets 15 days to fix it. If it is not corrected, the return is treated as invalid, i.e. as if no return was filed, attracting late fees, interest and loss of carry-forward.
MAT under Section 115JB — How It Works
MAT ensures a company with high book profits pays a minimum tax even when depreciation or deductions cut its normal taxable income. A company pays the higher of regular tax and MAT (15% of book profit); excess MAT becomes MAT credit carried forward for up to 15 years.
Regular tax route
MAT route (115JB)
Here regular tax (Rs 21.25L) exceeds MAT (Rs 14.25L), so the company pays regular tax. If MAT had been higher, MAT would be payable and the excess over regular tax would be MAT credit for future years.
ITR-6 Documents Checklist
- Audited financial statements (P&L, Balance Sheet)
- Tax audit report — Form 3CA/3CD
- Company PAN & e-filing login
- Active Class 3 DSC of MD/Principal Officer
- Form 26AS, AIS & TIS tax-credit statements
- TDS certificates (Form 16A) received
- MAT / book-profit computation u/s 115JB
- Advance tax & self-assessment tax challans
- Depreciation schedule as per Income-tax Act
- Details of directors, shareholding & loans
Want our CA team to handle audit, MAT and DSC-verified ITR-6 filing?
Get ITR-6 Filed →- ITR forms & who files: incometax.gov.in
- MAT u/s 115JB, Income-tax Act
- Due dates u/s 139(1); TP 92E; belated/revised 139(4)/(5); ITR-U 139(8A)
- Late fee u/s 234F; interest u/s 234A/B/C
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.