ITR Filing for Private Limited & Public Companies
Every company incorporated under Companies Act (except Section 8) files ITR-6 electronically with DSC. Section 115BAA offers 22% flat rate without exemptions; Section 115BAB offers 15% for new manufacturing units. MAT at 15% applies to companies not opting for 115BAA/BAB.
- Correct form: ITR-6
- Regime: 22% (Section 115BAA, no exemptions) or 15% (Section 115BAB new manufacturing) — irreversible choice.
- Reconcile AIS + 26AS before filing to avoid 143(1)(a) intimations.
- Aadhaar OTP e-verification the same day.
- Free notice defence within 12 months of filing.
Definition
44ADA
Definition
44AD
Definition
Section 44AB
Typical income mix for companies
- Revenue from operations
- Other income (interest, dividend)
- Capital gains
- Foreign subsidiary dividend
- Rental / royalty income
Deductions available
- Section 115BAA / 115BAB — reduced tax rate
- Section 80-IAC — 3-yr holiday for DPIIT startups
- Section 80JJAA — new employee salary
- Section 35 — R&D expenditure
- MAT credit carry-forward (15 years)
Documents required
- Audited financials + Board report
- Tax audit report (Form 3CD)
- TDS returns (Q1–Q4)
- GST returns + reconciliation
- Form 3CEB (if applicable)
- DSC of director
Common mistakes to avoid
- Missing DSC — ITR-6 cannot be filed without it
- Not exercising Form 10-IC / 10-ID for 115BAA/BAB
- Skipping Section 194Q TDS on purchases > ₹50L
- Not filing Form 3CEB for related-party transactions (transfer pricing)
- Missing MAT under 115JB
Worked example
A Delhi Pvt Ltd with ₹18 Cr revenue opts for Section 115BAA at 22% flat, files ITR-6 with DSC and saves ₹68L vs old regime — no MAT liability.
Companies — filing snapshot
| Item | Detail |
|---|---|
| Recommended form | ITR-6 |
| Regime guidance | 22% (Section 115BAA, no exemptions) or 15% (Section 115BAB new manufacturing) — irreversible choice. |
| Presumptive available | Depends on income mix |
| Audit trigger | Above threshold or below deemed profit |
| Taxpex turnaround | 24–72 hours |
Ready to file with CA-led accuracy?
Zero-error ITR, refund tracked, notice defence included.
Frequently asked questions
Frequently asked questions
Search or filter by category. Still unsure? A senior CA replies on WhatsApp within minutes.
Related tools, guides & services
Related reading
- Which ITR Form Should You File in 2025? Complete Guide (ITR-1 to ITR-4)
- OPC Compliance Checklist 2026 and How to Convert an OPC into a Private Limited Company
- ITR-1, ITR-2, ITR-3, ITR-4 — Which Form Do You Actually Need to File?
- OPC vs Private Limited Company — Which One Should You Choose? (2025)
- LLP vs Private Limited Company – Which One Should You Choose in 2025?
Related services
Compliance guides
People also ask
Which ITR form is right for me?+
We pick the correct form based on your income heads — salary, business, capital gains, foreign income — and confirm in writing before filing.
via Income Tax Return FilingWhen is CGST + SGST charged vs IGST?+
CGST + SGST applies for intra-state supplies (supplier and place of supply in same state). IGST applies for inter-state and imports.
via GST CalculatorWhich regime is default in FY 2025-26?+
The new regime is the default. You must actively opt for the old regime while filing.
via Income Tax Calculator FY 2025-26What if I miss a GST deadline?+
₹50/day late fee (₹20 for nil returns) plus 18% p.a. interest. After 6 months of non-filing, GSTIN can be cancelled.
via GST Return Filing