ITR-6
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ITR-6 Filing – For Companies
What is ITR-6?
ITR-6 is the Income Tax Return form for Companies registered under the Companies Act, 2013/1956, excluding companies claiming exemption under Section 11 (Income from property held for charitable or religious purposes).
It is used by Private Limited Companies, Public Limited Companies, One Person Companies (OPCs), and other registered companies to file their annual return with the Income Tax Department.
Who Can File ITR-6?
The following entities must file ITR-6:
Private Limited Companies
Public Limited Companies
One Person Companies (OPC)
Section 8 Companies (not claiming exemption u/s 11)
Any other company registered under the Companies Act
Who Cannot File ITR-6?
Companies claiming exemption under Section 11 (charitable/religious trusts – file ITR-7 instead)
LLPs, Firms, AOPs, BOIs (file ITR-5)
Individuals & HUFs (file ITR-1 to ITR-4, or ITR-2/3 as applicable)
Key Features of ITR-6 Filing
Mandatory electronic filing with Digital Signature Certificate (DSC)
Detailed reporting of:
Profit & Loss Account
Balance Sheet
Tax Audit details (if applicable under Section 44AB)
Disclosure of business income, capital gains, other income
Reporting of dividend, MAT (Minimum Alternate Tax), and exemptions
Why Should a Company File ITR-6?
Mandatory legal compliance under the Income Tax Act
Avoid heavy penalties & late fees under Section 234F
Maintain clean financial records for investors, lenders, and regulators
Useful for loans, credit ratings, government tenders, and expansion plans
Helps in tax planning & claiming deductions
Documents Required for ITR-6 Filing
PAN & TAN of the Company
Certificate of Incorporation & CIN
Audited Balance Sheet & Profit & Loss Account
Tax Audit Report (if applicable)
Bank statements & loan statements
Details of Directors, Shareholding pattern
Form 26AS / AIS / TIS (Tax Credit Statement)
Details of deductions, exemptions, and MAT calculations
