ITR-6 Filing (Companies)
Corporate return filing for companies, aligned with the financial statements filed at the Registrar.
ITR-6 is the return every company files, other than one claiming exemption as a charitable institution. It is prepared from the audited financial statements, and it has to agree with what the company has already filed with the Registrar of Companies.
That agreement matters more than it once did. Data now flows between the corporate and tax databases, and a difference between the turnover in AOC-4 and the turnover in ITR-6 is the kind of thing that generates a query without anyone at the department looking at your file.
Choose a package
Assisted Tax Filing
₹9,404 plus GST
- Document collection & review
- ITR form identification
- Income computation
- Standard deduction claimed, along with 80C, 80D and 80TTA
- Your liability computed, with a clear statement of tax payable or refund due
- ITR preparation & filing
- ITR acknowledgement copy
ITR + ROC Filing
₹18,904 plus GST
- Accountant
- MCA Compliance
- ITR-6 Filing
- DIN eKYC for (2 Directors)
- Commencement of Business
What has to be ready before the return
- Financial statements finalised and audited by the statutory auditor
- Tax audit report under Section 44AB, where applicable, filed before the return
- Transfer pricing report in Form 3CEB, where there are international or specified domestic transactions
- MAT computation under Section 115JB
- Details of shareholding and any changes during the year
- Reconciliation between GST turnover and book turnover
The corporate tax rate choice
A company may elect a concessional tax rate under Section 115BAA, giving up most deductions and incentives in exchange. Newly incorporated manufacturing companies have a further option under Section 115BAB at a lower rate still.
The election is made by filing the prescribed form before the return, and once made it is irrevocable for all subsequent years. It should be modelled against your projected deductions rather than chosen on the headline rate.
Minimum alternate tax
A company whose tax under normal provisions falls below the minimum alternate tax on its book profit pays MAT instead. The excess paid becomes a credit that can be carried forward and set off in later years.
Companies electing the concessional rate under Section 115BAA are outside MAT altogether, which is part of the calculation when deciding whether to elect.
Where returns get queried
- Turnover differing from the GST returns for the same year
- Turnover differing from what was filed in AOC-4
- Expenses disallowed for non-deduction of TDS under Section 40(a)
- Statutory dues claimed but not paid before the due date, under Section 43B
- Related party transactions not reported in the tax audit report
- Loans and advances to directors that attract deemed dividend treatment
How we handle it
- 1 Confirming the audit is complete The statutory audit and, where applicable, the tax audit report must be in place before the return can be prepared.
- 2 Computing taxable income Book profit is adjusted for depreciation under the Act and every applicable disallowance.
- 3 Modelling the rate options Normal provisions are compared against the concessional regimes, taking MAT and the irrevocability of the election into account.
- 4 Reconciling Turnover is reconciled against GST returns and against the figures filed with the Registrar.
- 5 Preparing the return The return is prepared with all schedules and the computation sent for board approval.
- 6 Filing The return is filed under digital signature, which is mandatory for a company.
Frequently asked questions
Does a company with no business still file?
Yes. Every company must file ITR-6 whether or not it traded, and a nil return is still a return. Non-filing is a separate default from the ROC filings.
Should we elect the concessional rate?
It depends on the deductions and incentives you would give up, and on whether MAT would otherwise apply. The election is irrevocable, so it should be modelled rather than chosen on the headline rate.
Is a digital signature mandatory?
Yes. A company must file under digital signature; there is no electronic verification code alternative as there is for individuals.
What is MAT credit?
Where you pay minimum alternate tax exceeding your normal liability, the excess is carried forward as a credit and can be set off in later years when normal tax exceeds MAT.
Why does my GST turnover differ from my book turnover?
Commonly because of timing, exports, schedule III items or reverse charge supplies. The difference is not necessarily wrong, but it must be explainable — the department compares the two.
What is not included. Government fees, statutory charges, stamp duty, court and registry fees, digital signature costs and any third-party professional charges are separate and payable at actuals. GST applies on professional fees where indicated. Prices shown are indicative and may change without notice; we confirm the total in writing before any work begins — see our terms on pricing.
Talk to us about ITR-6 Filing (Companies)
Share your requirement and our team will confirm the documents needed, the exact charges and a realistic timeline — usually the same working day.
- Expert document checking before submission
- Regular status updates on WhatsApp
- Transparent professional charges
- Assistance in Marathi & English
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