ITR-6 is the Income Tax Return form specifically for Companies (except those claiming exemption under section 11 related to charitable or religious trusts).
All companies (domestic and foreign) registered under the Companies Act, except:
Companies eligible to file ITR-7 (for charitable/religious trusts)
Companies having income from:
Business or profession
Capital gains
Income from other sources
| Income Source | Description |
|---|---|
| Business Income | Profits from business or trade |
| Capital Gains | Gains from sale of assets |
| Income from Other Sources | Interest, dividends, etc. |
Financial Statements (Balance Sheet, Profit & Loss Account)
Audit Report (if applicable)
PAN and TAN of the company
Details of Directors and Shareholders
TDS certificates
Books of Accounts
| Category | Due Date |
|---|---|
| Regular Filing (No audit) | 31st July (for previous FY) |
| Companies with Audit | 30th September |
Prepare financial statements and ensure audit compliance (if applicable)
Download the ITR-6 utility from the Income Tax e-Filing portal
Fill in company details, income, tax paid, and other required info
Upload the return electronically
Verify the return using DSC (Digital Signature Certificate) by authorized signatory
