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AY 2026-27 · FY 2025-26 · Filed under the Income-tax Act, 1961

ITR-6: the income tax return for companies

Every company — Private Limited, One Person Company or public — files its return in Form ITR-6, unless it is a trust claiming Section 11 exemption. Here is who files it, the October deadline, the DSC and audit rules, and the corporate tax rates that apply.

File your company’s ITR-6 with a CA
FormITR-6
Filing modee-file with DSC
Due date31 Oct 2026
The quick answer

ITR-6 is the income tax return filed by every company registered in India — Private Limited, OPC and public — except a company claiming exemption under Section 11 (charitable or religious trusts), which files ITR-7 instead.

WhoPvt Ltd, OPC & public companies
HowOnline only, with a digital signature
When31 Oct 2026 (audit cases)
Who files ITR-6

If you run a company, this is your return

ITR-6 is the form for entities incorporated as companies. Income from any source — profits, capital gains, interest, even a dormant year — is reported here.

PVT LTD

Private Limited Company

The most common ITR-6 filer. Whether trading, dormant or pre-revenue, a Pvt Ltd files ITR-6 every year.

OPC

One Person Company

An OPC is a company in law, so it files ITR-6 — not an individual ITR — just like any Pvt Ltd.

PUBLIC

Public Limited Company

Listed and unlisted public companies file ITR-6 on their corporate income.

FOREIGN

Foreign Company with India income

A foreign company earning taxable income in India files ITR-6 for that income.

A Section 8 (not-for-profit) company files ITR-6 unless it claims Section 11 exemption — in which case it files ITR-7. More on that next.

Not a company? Don’t use ITR-6

Who files a different form

Picking the wrong ITR form gets the return treated as defective. If you are any of these, route to the correct form instead.

Trust / NGO claiming Section 11Charitable or religious institutions→ITR-7 Section 8 company claiming exemptionNot-for-profit company under Section 11→ITR-7 LLP, partnership firm, AOP / BOINot incorporated as a company→ITR-5 Individual / HUF / proprietorSalary, business or professional income→ITR-1 to ITR-4
Deadlines & rules · AY 2026-27

The dates a company cannot miss

  • 30 Sep 2026Tax audit reportForm 3CA-3CD uploaded under Section 44AB, before the return.
  • 31 Oct 2026ITR-6 due dateFiling deadline for companies (audit cases — effectively all companies).
  • 30 Nov 2026Transfer-pricing casesCompanies with international or specified domestic transactions (Form 3CEB).
  • 31 Dec 2026Belated returnLast window if you miss the deadline — with late fee under Section 234F.
DSC is mandatory

A company must file ITR-6 electronically and sign it with a Digital Signature Certificate of an authorised director. There is no EVC, Aadhaar-OTP or paper option for companies.

Which law applies this year?

AY 2026-27 (income of FY 2025-26) is filed under the Income-tax Act, 1961. The new Income Tax Act, 2025 took effect 1 April 2026 and governs FY 2026-27 onward — next year’s return. The ITR-6 form itself has been restructured by CBDT.

Corporate tax rates · AY 2026-27

What rate your company pays

A domestic company picks one regime. Concessional rates under 115BAA / 115BAB mean giving up most deductions — the right choice depends on your numbers.

Normal rate25/30%

25% if FY 2023-24 turnover ≤ ₹400 cr, else 30%.

Section 115BAA22%≈ 25.17% effective

Flat rate, most deductions forgone. MAT-exempt.

Section 115BAB15%≈ 17.16% effective

New domestic manufacturing companies (conditions apply).

MAT (115JB)15%

On book profit, if normal tax is lower. Not for 115BAA / 115BAB opters.

Surcharge: 7% (income ₹1–10 cr) or 12% (above ₹10 cr) on normal rates; flat 10% under 115BAA / 115BAB. Cess: 4% Health & Education Cess on tax + surcharge.

Indicative rates for general guidance, not tax advice. Surcharge, marginal relief and eligibility depend on your figures — confirm with a CA before filing.

More than one filing

ITR-6 is the income-tax piece. A company has the rest of the calendar too.

The same company that files ITR-6 also has ROC and secretarial deadlines through the year. Miss them and the penalties are per-day and per-director. We handle the whole calendar so nothing slips.

See company compliance services →
  • AOC-4 — annual financial statements
  • MGT-7 / 7A — annual return
  • ADT-1 — auditor appointment
  • DIR-3 KYC — director KYC
  • Board & AGM meetings + minutes
  • Statutory audit & ITR-6 filing
Keep reading

Related forms & tools

All ITR formsWhich of the 7 forms is yours→ ITR-5For LLPs, firms, AOP / BOI→ ITR-7For trusts & NGOs→ Income tax calculatorEstimate your company’s tax→ Income tax return filingOur ITR filing service→
FAQ

ITR-6, answered

Who has to file ITR-6?
Every company registered in India — Private Limited, One Person Company and public — files ITR-6, except a company claiming exemption under Section 11 (charitable or religious trusts), which files ITR-7.
Can a company file ITR-6 without a digital signature?
No. A company must file ITR-6 electronically and authenticate it with a Digital Signature Certificate (DSC) of an authorised director. EVC, Aadhaar-OTP and paper filing are not available to companies.
What is the ITR-6 due date for AY 2026-27?
31 October 2026 for companies liable to audit (effectively all companies). Companies with international or specified domestic transactions get up to 30 November 2026. A belated return is allowed until 31 December 2026 with a late fee.
Is ITR-6 for AY 2026-27 filed under the old Act or the new Income Tax Act 2025?
Under the old Income-tax Act, 1961. AY 2026-27 covers FY 2025-26 income. The new Income Tax Act, 2025 took effect 1 April 2026 and applies to FY 2026-27 onward — next year’s return.
Does a One Person Company (OPC) file ITR-6?
Yes. An OPC is a company in law, so it files ITR-6 just like any Private Limited company — not an individual ITR form.
My company had no income or was dormant. Do I still file?
Yes. A company must file its return every year even with nil income or a dormant year. Filing a nil ITR-6 keeps the company compliant and avoids penalties.
What tax rate applies to a company under ITR-6?
25% if FY 2023-24 turnover was up to ₹400 crore, otherwise 30% — or a concessional 22% (Section 115BAA) or 15% (Section 115BAB, new manufacturing), each with surcharge and 4% cess.
Do Section 8 (not-for-profit) companies file ITR-6?
It depends. A Section 8 company claiming Section 11 exemption files ITR-7. If it does not claim that exemption, it files ITR-6 like any other company.
File with a CA, not a portal

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YMYL note: this page is general information, not tax advice. Your filing depends on your accounts — confirm specifics with a qualified CA.