FreeComplianceITR-6: filing a company's income-tax return
Every company must file an income-tax return every year, even if it made a loss or had no income. Companies other than those claiming exemption as charitable entities file ITR-6.
Due dates
| Company | Due date |
|---|---|
| Companies (all are audited) | 31 October |
| Companies with international or specified domestic transactions requiring a transfer pricing report | 30 November |
What you need
- Audited financial statements and the tax audit report, if applicable
- Details of shareholders holding 1% or more, and directors
- TDS and advance tax details, matched to Form 26AS and AIS
- Depreciation schedule as per income-tax rules
- Carry-forward losses from earlier years
ITR-6 must be signed with the digital signature of a director or other authorised person.
Late filing
Late filing attracts a late fee, interest on unpaid tax, and the company loses the right to carry forward business losses. For startups with early losses, that last point is the costliest.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
- Tax audit for companies: applicability and due date
When a company needs a tax audit in addition to the statutory audit, turnover limits, due date, and penalty for not getting one.
- Form 26AS and AIS: checking a company's tax credits
What Form 26AS and the Annual Information Statement show, why companies must reconcile them, and how to fix mismatches.
- Income tax rates for companies in India
Corporate tax rates for Indian companies: the normal regime, the concessional 22% regime, surcharge, cess, and how to choose.