Ask me anything about GST, Income Tax, Company Registration, Trademark, or any compliance topic. I'll give you a direct answer.
Free Expert Consultation
Powered by TaxClue · India's Trusted Compliance Platform
ITR-6 Form — Income Tax Return for Companies 2026-27
Updated: 3 June 2026 | Income-tax Act, 2025 | Companies Act 2013 | Verified against CBDT notifications
ITR-6 is the Income Tax Return form for companies registered under the Companies Act 2013 — including Private Limited Companies, Public Limited Companies, One Person Companies (OPC), and Section 8 companies — except companies claiming Section 11 exemption (which use ITR-7). Filing is mandatory electronically with DSC. Due date is 31 October 2026 (for AY 2026-27). MAT at 15% of book profit applies under Section 115JB.
31 Oct
Due date for all companies filing ITR-6 — audit is always mandatory DSC of MD/Principal Officer required. No EVC option for companies.
⚠
DSC is mandatory for ITR-6 — EVC is NOT permitted. Companies cannot verify their ITR using net banking OTP or by posting ITR-V. A valid Class 3 DSC of the Managing Director or authorised Principal Officer must be used. Ensure the DSC is registered on the Income Tax portal before the due date.
Company Type → ITR Form → Due Date → Audit
Company Type
ITR Form
Due Date
Audit Mandatory?
Private Limited Company
ITR-6
31 October
Yes
Public Limited Company
ITR-6
31 October
Yes
One Person Company (OPC)
ITR-6
31 October
Yes
Section 8 Company (not-for-profit)
ITR-6
31 October
Yes
Company claiming Sec 11 exemption (charitable trust)
ITR-7
31 October
Yes
Company with Transfer Pricing
ITR-6
30 November
Yes + TP Audit
Key Schedules in ITR-6
MANDATORY
Schedule P&L — Profit and Loss
Full Profit & Loss account as per audited financials. Revenue, cost of goods sold, employee expenses, depreciation, finance charges, and net profit before tax. Must match the statutory financial statements.
Starts with net profit per P&L, adds disallowed expenses, deducts allowable items. Computes income chargeable under "Profits and Gains of Business or Profession" as per the Income Tax Act.
MAT — SEC 115JB
Schedule MAT — Minimum Alternate Tax
Computes book profit as per Section 115JB — net profit per P&L plus items specified in the Explanation (dividend paid, provision for unascertained liabilities, deferred tax, etc.). MAT = 15% of book profit. If MAT > regular tax, MAT is payable. Excess MAT can be carried forward as MAT Credit (Form 29D) for up to 15 years.
IF APPLICABLE
Schedule TDS / TCS — Tax Credit
Details of TDS deducted by customers/payers and TCS collected, as per Form 26AS / AIS. Must match TDS certificates (Form 16A, Form 16B). Mismatches trigger demands.
IF APPLICABLE
Schedule CG — Capital Gains
Short-term and long-term capital gains from sale of investments, property, or other capital assets. Required if the company sold any capital asset during the year.
MAT (Minimum Alternate Tax) — How It Works
Many profitable companies with significant depreciation, deductions, or exemptions end up with very low taxable income under normal provisions. MAT prevents companies from paying near-zero tax despite high book profits.
Step
Amount (Example)
Net profit as per P&L
₹1,00,00,000
Add: Depreciation per books (to be replaced by Income Tax depreciation)
+₹20,00,000
Less: Depreciation as per Income Tax Act
-₹35,00,000
Taxable income under normal provisions
₹85,00,000
Regular tax @ 25% (domestic company)
₹21,25,000
Book Profit for MAT (after adjustments)
₹95,00,000
MAT @ 15% of book profit
₹14,25,000
Tax payable = Regular tax (higher)
₹21,25,000
In this example, regular tax exceeds MAT — company pays regular tax. If regular tax had been lower than MAT, MAT would have been payable and the excess would be MAT credit carried forward.
Frequently Asked Questions
Who must file ITR-6?
ITR-6 must be filed by all companies registered under the Companies Act 2013 — including Private Limited Companies, Public Limited Companies, One Person Companies (OPC), and Section 8 (not-for-profit) companies. The only exception is companies that claim exemption from income tax under Section 11 (income of religious or charitable trusts) — they must use ITR-7 instead. Foreign companies operating in India that are assessed as companies also file ITR-6.
Is DSC (Digital Signature Certificate) mandatory for ITR-6?
Yes. Digital Signature Certificate (DSC) is compulsory for all companies filing ITR-6. A company cannot use EVC (Electronic Verification Code) or send physical ITR-V to verify the return. The DSC must belong to an authorised signatory — typically the Managing Director or Principal Officer of the company. The company must ensure the DSC is active, linked to the PAN of the signatory, and registered on the Income Tax e-filing portal before filing.
What is MAT (Minimum Alternate Tax) for companies?
MAT (Minimum Alternate Tax) under Section 115JB ensures that companies with significant book profits pay at least a minimum level of income tax. If a company's regular tax liability (at 25%/30% on taxable income) is less than 15% of its book profit, it must pay MAT at 15% of book profit (plus surcharge and cess). Book profit is the net profit as per the P&L account, adjusted for specific additions/deductions listed in Section 115JB. MAT credit can be carried forward for up to 15 years and set off against future regular tax when it exceeds MAT.
What is the due date for filing ITR-6?
All companies filing ITR-6 are mandatorily required to get their accounts audited — either under Section 44AB of the Income Tax Act or under the Companies Act 2013. Therefore, the due date for ITR-6 is 31 October of the assessment year (i.e., 31 October 2026 for Tax Year 2025-26 / AY 2026-27). For companies with international transactions or specified domestic transactions requiring Transfer Pricing audit, the due date is 30 November. There is no 31 July due date for companies as audit is always mandatory.
What happens if a company files a defective ITR-6?
If the Income Tax Department finds that an ITR-6 is defective (incomplete schedules, mismatched P&L/Balance Sheet, missing audit report, wrong form, incorrect DSC, etc.), it issues a defective return notice under Section 139(9). The company gets 15 days (extendable on request) to rectify the defect. If not corrected, the return is treated as invalid — meaning it is as if no return was filed at all. This can attract late filing fees under Section 234F (up to ₹10,000), interest under Sections 234A/B/C, and in serious cases, prosecution proceedings.
