ITR-6 Form Filing
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- Personalized tax filings that optimize deductions and credits based on your company's income and investments.
- Documents required for filing ITR 6 are PAN card, Aadhaar card, Profit and loss statement, Balance sheet, Investment proofs, Bank statement and Corporate tax audit report (if applicable).
- Your company's financial information is handled securely and confidentially throughout the process.
- Get your ITR-6 filed quickly and we guarantee full compliance with tax laws and regulations.
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ITR-6 Form - Company Income Tax Return Filing
In India, all companies, including Private Limited Companies and Public Limited Companies, must undergo mandatory compliance such as filing the DIR-3 KYC form, ADT-1 form, and completing annual compliance for a private limited company, along with filing the ITR-6 form with the Income Tax Department. and ADT-I form, holding an Annual General Meeting, filing an Audit Report, filing the AOC-4 and MGT-7 forms with the Registrar of Companies (RoC), and filing the ITR- 6 form with the Income Tax Department. ITR-6 is the prescribed form for domestic companies and other corporate bodies that are not eligible for the simplified returns (ITR-1 to ITR-5).
This form is used by entities with complex financial transactions, including multiple income streams such as business income, capital gains, dividend income, interest income, and other receipts. Although ITR-6 requires detailed disclosure—often including audited financial statements, profit and loss accounts, and balance sheets- it provides complete transparency, helping these entities meet statutory requirements, claim all eligible deductions, and build robust financial records for future credit and legal compliance.
What is ITR-6 Form?
The ITR-6 return is a specific income tax return form used in India. It is primarily meant for companies that are not required to file under ITR-7. ITR-6 is the income tax return form designed for:
- Companies: All domestic companies that do not claim exemption under Section 11.
- Other Corporate Bodies: Entities like cooperative societies or non-profit organizations that do not qualify for ITR-7 or simpler returns.
This form needs a comprehensive disclosure of all business income, including salaries, director's remuneration, house property, capital gains, and other income. Financial statements, balance sheets, audited accounts, and mandatory statutory requirements under the Companies Act, 2013 shall be filed in the ITR-6 Return.
Advantages of Filing ITR-6
Filing ITR-6 has many advantages, such as:
- Financial Transparency: In the ITR-6, it is mandatory to disclose every income head. By providing details of income, you give a clear picture of your entity’s financial health. This financial transparency plays an important role during the income tax audit, ensuring accurate reporting and reducing the risk of scrutiny.
- Credibility with Financial Institutions: Detailed audited reports and returns increase your credibility with banks and investors, facilitating easy access to loans, credit lines, and other financial services.
- Accurate Tax Liability Calculation: By providing all necessary details, your tax liability is computed correctly, ensuring that you neither overpay nor underpay taxes. This helps you claim all eligible deductions.
- Ready for Audit: ITR-6, along with supporting documents like audited statements, makes the audit process more manageable and smoother and minimizes the risk of errors or notices from tax authorities.
- Legal Compliance: Correct filing of ITR-6 ensures complete adherence to the Income Tax Act of 1961, helping your entity avoid penalties and interest charges.
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Who Can File ITR-6?
ITR-6 is applicable to:
- Public Limited Companies
- Private Limited Companies
- One Person Company
- Other Corporate Bodies: Entities such as cooperative societies or trusts (if not filing ITR-7) with complex income sources.
Who Cannot File ITR-6?
ITR-6 should not be filed by:
- Individuals or HUFs
- Charitable Institutions and Political Parties: These entities have to file ITR-7.
- Partnership Firm and LLP
- Bodies of Individuals and Artificial Judicial Persons
- Local Authorities
- Companies that are seeking exemption under Section 11 of the Income Tax Act, 1961.
Income Sources Covered Under ITR-6
ITR-6 requires detailed reporting of:
- Business Income:Earnings from core business activities, including sales, manufacturing, or service income.
- Professional Income:Remuneration for services rendered by directors or key managerial personnel.
- Salary Income: Director's remuneration or any salary component that is part of overall corporate compensation.
- House Property Income:Rental income from commercial or residential properties.
- Capital Gains:Profits from the sale of assets like real estate, stocks, or mutual funds.
- Other Sources:Interest income, dividend income, and other miscellaneous incomes.
Structure of the ITR-6 Return Form
Companies primarily use the ITR-6 Form to file their income tax returns. It applies to companies that are not claiming exemption under Section 11 of the Income Tax Act (i.e., companies that are not charitable or religious institutions). The form is divided into two main parts, Part A (General Information) and Part B (Detailed Tax Computation and Schedules), with various schedules included for detailed disclosures.
Part A: General Information
This section provides a snapshot of the company’s basic details, financial data, and other key information.
| S. No. | Parts | Use |
| 1. | Part A-BS: Balance Sheet as of 31st March | It provides a summary of the company’s assets, liabilities, and equity as of the year-end (31st March). Companies are required to disclose all their financial positions here. |
| 2. | Part A-BS-Ind AS: Balance Sheet under Indian Accounting Standards (Ind-AS) | This version of the Balance Sheet applies to companies reporting under Ind-AS, a set of accounting standards for Indian companies. |
| 3. | Part A-Manufacturing Account | Companies in the manufacturing sector use it to report their manufacturing-related revenues and expenses for the financial year. |
| 4. | Part A-Trading Account | It is used to show the company’s trading income and expenses for the year, primarily for companies that trade goods or services. |
| 5. | Part A-P&L: Profit and Loss Account | This section captures the company’s overall financial performance, summarising income and expenses to calculate net profit or loss for the year. |
| 6. | Part A-Manufacturing Account-Ind AS | This is the Manufacturing Account version for companies that follow Ind-AS standards. |
| 7. | Part A-Trading Account-Ind AS | This is the Trading Account version for companies that follow Ind-AS standards. |
| 8. | Part A-P&L Ind-AS | This is the Profit and Loss Account for companies following Ind-AS standards. |
| 9. | Part A-QD: Quantitative Details | Requires companies to provide detailed quantitative data about their production, sale, or inventory of goods. |
| 10. | Part A-OL: Receipt and Payment Account of Company Under Liquidation | If the company is under liquidation, this section is used to report the company's receipts and payments. |
Part B: Schedules for Detailed Tax Computation
Part B contains several schedules that help calculate the company's income from various sources and apply relevant deductions and exemptions.
| S. No. | Parts | Use |
| 1. | Schedule-HP: Computation of Income from House Property | It is used to calculate income earned from house property, including rental income, deductions for municipal taxes, repairs, etc. |
| 2. | Schedule BP: Computation of Income under "Profit and Gains from Business or Profession" | It is used to calculate the income from a business or profession, including expenses and allowable deductions. |
| 3. | Schedule-DPM: Depreciation on Plant and Machinery | This schedule helps calculate depreciation on plant and machinery for tax purposes, in accordance with the Income Tax Act. |
| 4. | Schedule-DOA: Depreciation on Other Assets | It calculates depreciation on assets other than plant and machinery. |
| 5. | Schedule-DEP: Summary of Depreciation | It provides a summary of depreciation on all assets, including plant and machinery, under the Income Tax Act. |
| 6. | Schedule-DCG: Deemed Capital Gains | It captures any capital gains resulting from the sale of depreciable assets. |
| 7. | Schedule-ESR: Expenditure on Scientific Research (Section 35) | It allows for deductions related to scientific research expenses, as per Section 35 of the Income Tax Act. |
| 8. | Schedule-CG: Capital Gains | It is used to compute capital gains on the sale of capital assets, such as property, stocks, or other investments. |
| 9. | Schedule 112A: Sale of Equity Shares | It computes capital gains arising from the sale of equity shares on which Securities Transaction Tax (STT) has been paid. |
| 10. | Schedule-VDA: Income from Transfer of Virtual Digital Assets | It calculates income earned from the transfer of virtual digital assets (e.g., cryptocurrencies). |
| 11. | Schedule-OS: Income from Other Sources | It includes income that doesn’t fall under other heads, such as salary, house property, business income, or capital gains. |
| 12. | Schedule-CYLA: Set-off of Current Year’s Losses | It captures details on losses incurred during the current year that can be set off against other income. |
| 13. | Schedule-BFLA: Set-off of Brought Forward Losses | It deals with setting off unabsorbed losses brought forward from earlier years against the current year’s income. |
| 14. | Schedule-CFL: Losses to be Carried Forward | It shows the losses that are to be carried forward to future years for set-off. |
| 15. | Schedule-UD: Unabsorbed Depreciation | It includes the details of unabsorbed depreciation and allowances under Section 35(4) of the Income Tax Act. |
| 16. | Schedule-ICDS: Effect of Income Computation Disclosure Standards | Reports the effect of ICDS (Income Computation and Disclosure Standards) on profits |
| 17. | Schedule-10AA: Deduction under Section 10AA | Deals with deductions for companies located in Special Economic Zones (SEZs). |
| 18. | Schedule-80G: Deduction for Donations | Details of donations made by the company that qualify for deductions under Section 80G |
| 19. | Schedule-80GGA: Deduction for Scientific Research or Rural Development Donations | Captures donations made for scientific research or rural development that qualify for deductions |
| 20. | Schedule-80GGC: Contributions to Political Parties | Details of contributions made to political parties that qualify for tax deductions under Section 80GGC. |
| 21. | Schedule-80IAC: Deduction for Eligible Start-ups | Provides deductions available for eligible start-ups under Section 80IAC. |
| 22. | Schedule-80LA: Deduction for Offshore Banking Units | Deduction for companies operating in International Financial Services Centres (IFSC) or offshore banking units. |
| 23. | Schedule-RA: Donations to Research Associations | Details donations to research associations and related bodies. |
| 24. | Schedule-80IA, 80IB, 80IC, or 80IE: Deductions under Specific Sections | These schedules calculate deductions under various sections for eligible industries, such as power generation, business parks, etc. |
| 25. | Schedule-VIA: Chapter VIA Deductions | General deductions allowed under Chapter VIA of the Income Tax Act cover a wide range of expenses. |
Part B-TI: Computation of Total Income
In this part, the total income is computed after considering all income heads, exemptions, deductions, and losses.
Part B-TTI: Computation of Tax Liability
This part calculates the company’s tax liability based on the total income computed in Part B-TI, applying the relevant tax rates and accounting for any tax credits.
Tax Payments
- Advance Tax and Self-Assessment Tax: Details of advance tax paid during the year and self-assessment tax.
- Tax Deducted at Source (TDS): Details of taxes deducted at the source from the company’s income, which must be properly reported through TDS return filing online to ensure correct tax credit and compliance.
- Tax Collected at Source (TCS): Details of tax collected at source, if applicable.
Documents Required to File ITR-6 Form
Ensure you gather the following documents before filing:
- Entity Documents: PAN, Aadhaar (if applicable), and bank account details.
- Financial Statements: Audited Profit & Loss Account, Balance Sheet, and other supporting financial documents.
- Tax Credit Documents: Form 26AS and Annual Information Statement (AIS).
- Supporting Documents: Invoices, receipts, rental agreements, investment proofs, housing loan interest certificates, and donation receipts.
Process for Filing ITR-6 Return Form Online
Follow these steps for a smooth ITR-6 filing online:
Login to the Income Tax Portal
- Visit incometax.gov.in and log in with your company’s PAN, password, and Captcha.
Select ITR-6
- Navigate to the “File Income Tax Return” section.
- Choose the relevant Assessment Year (e.g., AY 2024-25 for FY 2023-24).
- Select “ITR-6” as the return form and download the Utility java form of the ITR-6.
Fill in General Information
- You will see two parts and several schedules in the return. Enter details such as the entity name, PAN, address, and contact information.
- Choose whether this is an original or revised return and select the applicable tax regime.
Report Income Details
- Provide detailed figures for each income head:
- Business/Professional Income
- Salary/Remuneration
- Capital Gains and Other Income
Claim Deductions and Adjustments
- Enter deductions under Sections 80C, 80D, 80E, 80G, 24(b), etc. of the Income Tax Act, 1961.
Compute Tax Liability and Pay Dues
- The system auto-calculates your tax based on the provided data
- Pay any outstanding tax via net banking, debit card, or by submitting a challan (ITNS 280).
Review, Submit, and Verify
- Carefully review all entered information for accuracy.
- Submit your ITR-6 return online.
- Complete the verification process.
Confirmation and Refund Tracking
- After verification, you will receive confirmation via email and SMS. You can track any refunds in the “My Account” section on the e-filing portal.
Deadlines for Filing ITR-6
- Non-Audit Cases:If your company or LLP is not subject to a tax audit, the return must be filed by July 31 of the assessment year.
- Audit Cases:For entities requiring a tax audit (which is common for companies and many LLPs), the filing deadline is usually October 31 of the assessment year.
Common Mistakes to Avoid While Filing ITR-6
- Using the Wrong Form:Ensure ITR-6 is filed only by entities that qualify (companies, LLPs, etc.).
- Incomplete Income Disclosure:Do not omit any income source, especially complex income like capital gains.
- Inaccurate Financial Statements:Double-check that all audited accounts and financial statements are correct.
- Incorrect Deduction Claims:Claim only those deductions for which you have proper documentation.
- Failure to Verify:Always complete the e-verification process; unverified returns are considered incomplete.
Checklist for ITR-6 Filing
- Confirm eligibility for ITR-6.
- Collect all necessary documents (PAN, audited financials, Form 26AS, etc.).
- Ensure comprehensive disclosure of all income.
- Accurately claim deductions with proper proofs.
- Upload all financial statements and supporting documents.
- Compute tax liability and pay any pending dues.
- You must file the return before the deadline (generally July 31 for non-audit cases or October 31 for audit cases).
- Complete the e-verification within 30 days.
- Retain copies of all documents for future reference and audit purposes.
Frequently asked questions
ITR-6 is for domestic companies, LLPs, and other corporate bodies that have complex income sources. If your business requires detailed financial disclosure—including audited statements—you must use ITR-6.
You need to report all income streams, such as business income, director’s remuneration or salary (if applicable), rental income from house property, capital gains from asset sales, dividends, interest, and other miscellaneous incomes.
Essential documents include your PAN, registered address details, audited financial statements (Profit & Loss Account, Balance Sheet), Form 26AS, and supporting documents like invoices, bank statements, rental agreements, and deduction proofs.
The deadline for non-audit cases is July 31; for audit cases, it is October 31 of the assessment year. Always verify current deadlines on the official e-filing portal.
Yes, if you identify mistakes after filing, you can submit a revised return within the time frame specified by the Income Tax Department.
If you do not verify your return within 30 days, your filing is considered incomplete, which may delay refunds and processing. Use Aadhaar OTP, net banking, or EVC for timely verification.
Yes, ITR-6 allows you to claim deductions under sections like 80C, 80D, 80E, 80G, and 24(b). Ensure you have the necessary documentation for each deduction.
Capital gains, whether short-term or long-term, must be disclosed in a separate section with details about the asset sale, purchase price, and sale proceeds.
You can consult a professional tax advisor or use services like Kanakkupillai, which provide personalised support for complex corporate tax filings, ensuring accuracy and compliance.
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