ITR Filing (Company)

File your company's Income Tax Return (ITR-6) with CA-assisted filing — for Private Limited, Public Limited, and One Person Companies. Covers tax regime selection, MAT computation, advance tax reconciliation, and complete ROC-compliant filing by a qualified Chartered Accountant.
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What's Included

Expert CA Consultation & Tax Advisory
Accounts Finalization
Statutory Audit Coordination
Tax Regime Selection (115BAA/115BAB/Normal)
MAT Computation & Credit Verification
Advance Tax & TDS Reconciliation
ITR-6 Preparation & Filing
CA Review & E-Verification

ITR Filing (Company)

ITR-6 Filing Online for Companies — CA-Assisted Company Income Tax Return Filing

Every company registered in India — whether Private Limited, Public Limited, or One Person Company — must file ITR-6 annually on the Income Tax e-filing portal. This is mandatory regardless of profit, loss, turnover, or business activity. Companies claiming exemption under Section 11 (charitable trusts) file ITR-7 instead. All companies must get their accounts audited under Section 44AB before filing ITR-6. The due date for company ITR filing is 31 October 2026 for AY 2026-27. Our CA-assisted ITR-6 filing service covers complete tax computation, regime selection, MAT verification, advance tax reconciliation, and e-filing by a qualified Chartered Accountant.

Why CA-Assisted Filing for Companies?
Company ITR-6 is the most complex income tax return — it includes Balance Sheet, Profit & Loss, tax computation under multiple possible regimes, MAT under Section 115JB, advance tax reconciliation, capital gains schedules, GST turnover reconciliation, foreign asset disclosure, and CSR reporting. A qualified Chartered Accountant ensures every schedule is accurate, the optimal tax regime is selected, and your company avoids notices, mismatches, and penalties.

Who Must File ITR-6?

PRIVATE LIMITED COMPANIES

Every Pvt Ltd company must file ITR-6 annually with audited financial statements — mandatory even for dormant or loss-making companies.

PUBLIC LIMITED COMPANIES

All public companies — listed and unlisted — must file ITR-6 with audited accounts, board report, and all applicable schedules.

ONE PERSON COMPANIES (OPC)

OPCs are treated as domestic companies under the Income Tax Act. ITR-6 filing is mandatory every year with the same compliance requirements as Pvt Ltd companies.

DORMANT COMPANIES

Companies with no business activity must still file NIL ITR-6 to maintain active status with the Income Tax Department and avoid compliance notices.

Corporate Tax Rates for Domestic Companies — AY 2026-27

Domestic companies can be taxed at different rates depending on the regime they choose. Selecting the right regime is a critical tax planning decision — once opted, concessional regimes (115BAA/115BAB) are irrevocable.

Tax Regime Base Rate Surcharge Effective Rate MAT?
Normal (turnover ≤ ₹400 Cr) 25% 7% / 12% ~26-27.82% Yes
Normal (turnover > ₹400 Cr) 30% 7% / 12% ~31.2-34.94% Yes
Section 115BAA 22% 10% (flat) 25.17% Exempt
Section 115BAB (New Mfg) 15% 10% (flat) 17.16% Exempt
Which Tax Regime Should Your Company Choose?
Section 115BAA (22%) — Best for most domestic companies. Lower effective rate (25.17%), exempt from MAT, but forfeits most deductions (80C, 80G, 10AA, additional depreciation, etc.). Only 80JJAA and 80M deductions allowed.

Section 115BAB (15%) — For new manufacturing companies incorporated after 1 Oct 2019 that commenced production by 31 Mar 2024. Lowest rate but highly restrictive eligibility.

Normal Rate (25%/30%) — For companies with large deductions, exemptions, or SEZ benefits where tax savings from deductions exceed the rate differential.

Our CA analyses your company's deduction profile and recommends the regime resulting in the lowest effective tax. This is a critical one-time decision — 115BAA/115BAB once opted cannot be reversed.

Foreign Company Tax Rates — AY 2026-27

Component Rate
Base Tax Rate 35% (reduced from 40% by Finance Act 2024, eff AY 2025-26)
Surcharge 2% (₹1-10 Cr) / 5% (above ₹10 Cr)
Health & Education Cess 4% on tax + surcharge

Minimum Alternate Tax (MAT) — Section 115JB

Companies under the normal tax regime must compute MAT on book profit if regular tax is lower than MAT. Companies under Section 115BAA and 115BAB are exempt from MAT. Budget 2026 has introduced significant changes to the MAT framework effective from Tax Year 2026-27.

MAT Component AY 2026-27 (FY 2025-26) Tax Year 2026-27 Onwards
MAT Rate 15% of book profit 14% of book profit (reduced)
MAT Credit Carry forward up to 15 years No new credit — MAT is final tax
Existing MAT Credit Can be utilized Previously accumulated credit can still be used
Exempt Under 115BAA and 115BAB 115BAA and 115BAB
Budget 2026 — Major MAT Changes
From Tax Year 2026-27 (1 April 2026 onwards), MAT has been reduced from 15% to 14% of book profit and will be treated as a final tax — no new MAT credit will be generated. Companies still under the old regime should carefully evaluate whether to switch to Section 115BAA, as continuing under the normal regime now means MAT paid is a permanent cost with no future credit benefit. Our CA can help evaluate the optimal transition strategy.

CA-Assisted ITR-6 Filing Process — Step by Step

Our qualified Chartered Accountant handles the complete company ITR-6 filing process — from accounts finalization to regime selection, audit coordination, and e-filing.

1
Accounts Finalization & Statutory Audit

We finalize the Balance Sheet, Profit & Loss Account, and schedules as per the Companies Act. The statutory audit under Section 44AB is coordinated — Form 3CA/3CD (audit report) is prepared and filed electronically with UDIN verification.

2
Tax Regime Selection & Computation

Our CA evaluates your company's tax liability under all applicable regimes — normal rate (25%/30%), Section 115BAA (22%), and Section 115BAB (15% if eligible). MAT under Section 115JB is computed. The regime resulting in the lowest effective tax is recommended. Forms 10-IC or 10-ID are filed if opting for concessional regimes.

3
Advance Tax & TDS Reconciliation

All 4 quarterly advance tax installments and TDS deducted by customers/banks are reconciled with Form 26AS and AIS. Mismatches are identified and resolved before filing to ensure accurate tax credit claims and avoid mismatch notices.

4
ITR-6 Preparation & CA Review

The complete ITR-6 is prepared with all applicable schedules — BP (business profit), CG (capital gains), 115JB (MAT), CSR, GST turnover reconciliation, foreign assets (FA), and transfer pricing (TPSA) if applicable. Our CA reviews every schedule before filing.

✓
ITR-6 Filed with DSC & Verified

The return is filed on the Income Tax e-filing portal using the company's Digital Signature Certificate (DSC). DSC verification is mandatory for all companies — EVC is not permitted. Filing acknowledgment (ITR-V) and computation are shared for your records.

Company ITR-6 Filing Due Dates — AY 2026-27 (FY 2025-26)

Scenario Due Date
All companies (audit mandatory) 31 October 2026
Transfer pricing cases (Section 92E) 30 November 2026
Belated return 31 December 2026 (with penalty)
Revised return 31 March 2027 (fee applies after 31 Dec)
Penalties for Late Company ITR Filing
Late filing attracts a penalty of ₹5,000 under Section 234F. Interest at 1% per month on unpaid tax applies under Section 234A (late filing) and 234B (short advance tax). Failure to get accounts audited by the due date attracts a penalty of 0.5% of turnover or ₹1.5 lakhs — whichever is lower under Section 271B. Business and capital losses cannot be carried forward if ITR is filed after the due date. Companies opting for 115BAA/115BAB must file Form 10-IC/10-ID before the ITR due date — missing this deadline means the concessional rate cannot be claimed for that year.

Key Schedules in ITR-6 for Companies

Schedule What It Covers
Part A-BS Balance Sheet — assets, liabilities, shareholders' equity as of 31 March
Part A-P&L Profit & Loss Account — revenue, expenses, and net profit for the year
Schedule BP Business profit computation — income under head "Profits & Gains of Business"
Schedule CG Capital gains — STCG and LTCG from property, shares, mutual funds, other assets
Schedule 115JB MAT computation — book profit calculation with add-backs and deductions
Schedule CSR Corporate Social Responsibility — expenditure details (if applicable under Sec 135)
Schedule FA Foreign assets and income — mandatory disclosure of all overseas holdings
Schedule GST GST turnover reconciliation — matching GST returns with financial statements

Why Choose Our CA-Assisted Company ITR Filing Service?

Company ITR-6 is the most complex and high-stakes income tax return. Errors in regime selection, MAT computation, advance tax reconciliation, or schedule preparation can trigger scrutiny notices, demands, and penalties. Our qualified Chartered Accountant team handles the complete process — from statutory audit coordination and regime optimization to preparing all ITR-6 schedules, reconciling 26AS/AIS, and filing with DSC. Every return is personally reviewed by a CA before submission.

Complete Corporate Tax Compliance — Not Just Filing
Our CA-assisted service includes tax regime analysis (normal vs 115BAA vs 115BAB), MAT credit utilization strategy, advance tax planning for the upcoming year, GST-to-books reconciliation, and year-round advisory on corporate tax matters. With MAT becoming a final tax from Tax Year 2026-27, now is the time to evaluate whether switching to Section 115BAA is right for your company — our CA can help you make that decision.

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Frequently Asked Questions

ITR-6 is the income-tax return for companies — Private Limited, Public Limited and One Person Companies — other than those claiming exemption under Section 11 (charitable trusts, which file ITR-7). Every company must file ITR-6 annually with audited financial statements, mandatory even for dormant or loss-making companies. It is the most complex ITR, with schedules for the balance sheet, P&L, MAT, capital gains, foreign assets and (where applicable) transfer pricing.

A domestic company can be taxed under: the normal rate — 25% if turnover ≤ ₹400 crore, else 30% (plus 7%/12% surcharge and 4% cess, and subject to MAT); Section 115BAA — 22% (effective ~25.17%), forgoing most deductions and exempt from MAT; or Section 115BAB — 15% (effective ~17.16%) for new manufacturing companies (incorporated after 1 Oct 2019, commencing production by 31 Mar 2024). 115BAA/115BAB, once opted via Form 10-IC/10-ID, are irrevocable. We compute liability under each and recommend the optimal regime.

A foreign company is taxed at a base rate of 35% on its India income — reduced from 40% by the Finance Act 2024, effective AY 2025-26 — plus a surcharge of 2% (income ₹1–10 crore) or 5% (above ₹10 crore) and a 4% cess. Certain specified incomes (e.g. royalty/FTS) may be taxed at special rates, and DTAA relief can apply. We handle foreign-company return filing including treaty positions and surcharge computation.

Minimum Alternate Tax (Section 115JB) ensures a company pays a minimum tax on its book profit if its regular tax is lower. For AY 2026-27 the MAT rate is 15% of book profit; from Tax Year 2026-27 onward it reduces to 14%, but becomes effectively a final tax with no new MAT credit (previously accumulated credit can still be used). Companies under Section 115BAA and 115BAB are exempt from MAT. With MAT becoming a final cost, companies on the normal regime should evaluate switching to 115BAA.

Yes — all companies must get their accounts audited under Section 44AB (Form 3CA/3CD with UDIN) before filing ITR-6, irrespective of turnover. The due date for company ITR-6 filing is 31 October 2026 for AY 2026-27 (30 November 2026 for transfer-pricing cases under Section 92E). A belated return can be filed up to 31 December 2026 with a late fee. Missing the audit deadline attracts a penalty of 0.5% of turnover or ₹1.5 lakh, whichever is lower (Section 271B).

Form 10-IC is the election to opt into the Section 115BAA (22%) concessional regime, and Form 10-ID is the election for Section 115BAB (15%) for new manufacturing companies. The relevant form must be filed before the ITR due date for the first year you opt in — miss it and the concessional rate cannot be claimed for that year. Once opted, the choice is irrevocable. We file the election form correctly and on time.

You need audited financials (balance sheet, P&L, audit report Form 3CA/3CD), the tax-computation, advance-tax challans, TDS credits (reconciled with the AIS), capital-gains and depreciation workings, and details of any foreign assets or international transactions. ITR-6 schedules include Part A-BS, Part A-P&L, Schedule BP (business profit), CG (capital gains), 115JB (MAT), CSR, and TPSA (transfer pricing) where applicable. We prepare and CA-review every schedule before filing with the company’s DSC.

Yes — business losses and capital losses can be carried forward and set off in future years, but only if the ITR is filed by the due date. Late filing forfeits the carry-forward of business and capital losses (unabsorbed depreciation can still be carried forward). Closely-held companies must also satisfy the Section 79 shareholding-continuity test to carry forward losses. Timely, accurate filing protects these valuable tax assets.

Beyond the income-tax return, every company must complete its MCA annual compliance — Company Annual Compliance filings (AOC-4 financial statements, MGT-7 annual return, ADT-1 auditor appointment) — and each director must complete DIR-3 KYC (now once every three financial years, by 30 June, per G.S.R. 943(E)). These run alongside ITR-6 and the statutory audit. We can manage your complete corporate compliance calendar. Directors drawing salary or remuneration also file their own personal returns — they can estimate their FY 2026-27 liability, old vs new regime, with our free Income Tax Calculator.

Frequent errors include: missing the Form 10-IC/10-ID election deadline (losing the 115BAA/115BAB rate for the year), incorrect MAT computation, not reconciling TDS with the AIS, choosing a sub-optimal regime, late filing (losing loss carry-forward), and schedule mismatches that trigger scrutiny. Because ITR-6 is the most complex return, CA review is essential. Fees depend on company type, transaction volume and audit complexity — contact us for a customised quote.