Form guide · ITR-6
ITR-6 — Companies (Except Section 8) Filing Guide
ITR-6 is the ITR form for: every company registered under companies act. No upper limit. Due date: 31 Oct / 30 Nov (TP). Taxpex CAs prepare, review and file ITR-6 entirely on WhatsApp.
Key takeaways
- Eligibility cap: No upper limit
- Due date: 31 Oct / 30 Nov (TP)
- Wrong form = 139(9) defective return notice
- E-verification within 30 days is mandatory
- Taxpex filing turnaround: 24–72 hours
Who should file ITR-6
- Every company registered under Companies Act
- Foreign companies with income in India
- One Person Companies (OPC)
- Producer companies
- Companies opting 115BAA / 115BAB
Who should NOT file ITR-6
- Section 8 (charitable) companies — file ITR-7
- LLPs — file ITR-5
- Individuals — ITR-1 to ITR-4
Documents required
- Audited financials + Board report
- Tax audit report Form 3CD
- DSC of director (mandatory)
- TDS returns Q1–Q4
- Transfer-pricing Form 3CEB (if applicable)
- GST returns + reconciliation
Real-world filing examples
- Delhi Pvt Ltd ₹18 Cr revenue — ITR-6 at 22% (115BAA).
- Bengaluru DPIIT startup — ITR-6 with 80-IAC tax holiday.
- New manufacturing SPV — ITR-6 at 15% (115BAB).
Common mistakes when filing ITR-6
- Filing without DSC (only DSC accepted for ITR-6)
- Not filing Form 10-IC (115BAA) / 10-ID (115BAB) by due date
- Missing MAT under 115JB when not on 115BAA
- Skipping Form 3CEB for related-party transactions
- Not exercising Section 194Q TDS on purchases > ₹50L
ITR-6 — quick reference
| Item | Detail |
|---|---|
| Form name | ITR-6 |
| Income limit | No upper limit |
| Due date | 31 Oct / 30 Nov (TP) |
| E-verification | Aadhaar OTP / net-banking / DSC — within 30 days |
| Belated filing | By 31 December of AY under Section 139(4) |
| Revision | Unlimited until 31 December of AY under Section 139(5) |
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We pick the correct form based on your income heads — salary, business, capital gains, foreign income — and confirm in writing before filing.
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For covered employees, up to ₹20 lakh is exempt under Section 10(10). Excess is taxable.
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The new regime is the default. You must actively opt for the old regime while filing.
via Income Tax Calculator FY 2025-26