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File Your ITR-6 Corporate Return With Confidence

ITR-6 is the Income Tax Return form applicable to companies other than companies claiming exemption under Section 11 of the Income-tax Act, 1961 — used by eligible Indian and foreign companies required to furnish their return under the applicable provisions.

ITR-6 requires detailed reporting of income, expenses, assets, liabilities, tax computation, deductions, depreciation and tax payments. For AY 2026-27, the Income Tax Department identifies ITR-6 as applicable to companies other than those claiming exemption under Section 11.

Company Eligibility

Corporate Tax Computation

MAT Review

GST / TDS Reconciliation

Capital Gains Review

Filing & E-Verify

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Domestic & Foreign Companies MAT & Regime Review 100% Confidential

Need Help With ITR-6 Filing?

Share a few details about your company — our team will review eligibility, financials and file your ITR-6.

Company Name

Mobile Number

Email Address

Company PAN

CIN (if incorporated in India)

Assessment Year

Company Type

Income Sources

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Message

Your company information and documents are handled confidentially.

Overview

What Is ITR-6 & Who It's For?

ITR-6 is a detailed corporate income-tax return used by eligible Indian companies and other entities falling within the statutory definition of "company", other than companies claiming exemption under Section 11.

Comprehensive Corporate Return

Covers income, expenses, assets, liabilities, tax computation, deductions, depreciation and tax payments in detail.

Domestic & Foreign Companies

Applicable to Indian companies as well as certain foreign companies, subject to the applicable provisions.

Not for Section 11 / ITR-7 Companies

A company claiming exemption under Section 11 generally falls within the ITR-7 framework rather than ITR-6.

Corporate financial statements representing ITR-6 filing

ITR-6Corporate Eligibility & Filing Support

What We Help You With

Complete ITR-6 support — from eligibility review to corporate tax computation, reconciliation and filing.

Eligibility Review

Determine whether ITR-6 is the correct return form for your company.

Corporate Tax Computation

Calculate taxable income and applicable corporate tax from financial statements.

GST / TDS / AIS Reconciliation

Compare books with GST returns, Form 26AS and AIS before filing.

ITR-6

Corporate Eligibility
& Filing Support

MAT & Tax Regime Review

Check MAT applicability, MAT credit and eligibility for concessional regimes.

Capital Gains & Other Income

Review sale of shares, property and investments along with rental/interest income.

Filing & E-Verification

Prepare, validate, submit and e-verify ITR-6 through the e-Filing portal.

Our Services

ITR-6 Filing Services

Choose the review, computation or filing service relevant to your company.

ELIG

ITR-6 Eligibility Review

Determine whether ITR-6 is correct, or whether ITR-7 applies instead.

TAX

Corporate Tax Computation

Calculate taxable income and applicable corporate tax, surcharge and cess.

FIN

Financial Statement Review

Review Balance Sheet, Profit & Loss and Trial Balance.

MAT

MAT Review

Check MAT applicability, book-profit computation and MAT credit.

GST

GST Reconciliation

Compare GSTR-1, GSTR-3B and sales register with company books.

FILE

Filing & E-Verification

Preparation, submission and e-verification of ITR-6 through the e-Filing portal.

Who Can File ITR-6

Who Should File ITR-6?

ITR-6 is applicable to eligible companies other than companies claiming exemption under Section 11. It is commonly relevant for:

Private Limited Companies Public Limited Companies One Person Companies (where applicable) Domestic Companies Certain Foreign Companies Other Entities Within the Statutory Definition of Company

The exact return requirement depends on the company's legal status and the applicable provisions of income-tax law.

Clear Expectations

Who Cannot File ITR-6?

ITR-6 has important exclusions. A company or other taxpayer generally cannot use ITR-6 where they:

Are a company required to file ITR-7 (e.g. claiming exemption under Section 11)

Are required to furnish returns under Sections 139(4A), 139(4B), 139(4C) or 139(4D)

Are an Individual, HUF, Partnership Firm, LLP, AOP or BOI

Are an LLP — LLPs fall within the ITR-5 framework, not ITR-6

Are a small-turnover Private Limited Company expecting to use ITR-4 (not permitted for companies)

Are another entity for which a different ITR form is specifically prescribed

ITR-6 is not a universal return form — it cannot be used simply because an entity is registered as a company.

Company Categories

Domestic vs Foreign Company

Both categories may be required to file ITR-6, subject to applicable provisions.

Aspect	Domestic Company	Foreign Company
Definition	Under Section 2(22A), includes an Indian company and certain other companies satisfying prescribed dividend arrangements in India	Under Section 2(23A), a company which is not a domestic company
Key Considerations	PAN, MCA records, share capital, financial statements, MAT, tax regime	Indian-source income, Permanent Establishment, business connection, DTAA, withholding tax
Additional Compliance	Depreciation, related-party transactions, applicable concessional regimes	Transfer pricing, Form 3CEB where applicable, treaty documentation (TRC, Form 10F)

The Income Tax Department separately identifies domestic and foreign company return applicability for AY 2026-27.

Filing Journey

How ITR-6 Filing Works

From collecting corporate and financial documents to computing corporate tax and completing e-verification.

Collect Corporate & Financial Documents

PAN, CIN, incorporation certificate, MOA/AOA, balance sheet, P&L and ledgers.

Check Company Status & Correct ITR

Confirm domestic/foreign status and that ITR-6, not ITR-7, applies.

Reconcile Turnover, GST & Bank

Compare books with GSTR-1/3B, bank statements and TDS/TCS records.

Compute Tax, MAT & Regime

Determine taxable income, MAT applicability and the applicable tax regime.

Review Capital Gains & Other Income

Shares, property, dividend, interest, rental income and applicable deductions.

Submit & E-Verify

Submit ITR-6 through the e-Filing portal and complete verification.

The Filing Process

How We Help You File ITR-6

From eligibility check to a filed and verified corporate return.

Check Eligibility & Collect Documents

We confirm ITR-6 applicability and collect PAN, CIN, MCA records and financial statements.

Reconcile Financials, GST & TDS

Books are reconciled with GST returns, Form 26AS and AIS before computation.

Compute Tax, MAT & Regime

Taxable income, MAT comparison and applicable regime are worked out together.

File & E-Verify

The return is validated, submitted through the e-Filing portal and e-verified.

Documents & Information

What You Should Keep Ready

The exact records required depend on the company's status and business activity. Commonly relevant items include:

Company PAN & CIN

Balance Sheet & P&L Account

Form 26AS, AIS & TIS

GST Returns & E-Invoices

MCA Records & Shareholding Details

Fixed Asset Register & Audit Reports

Document requirements vary by company profile — a domestic trading or manufacturing company mainly needs financials, GST and bank records, while a foreign company or one with international transactions should also keep DTAA, TRC, Form 10F and transfer-pricing documentation ready.

Clear Distinction

ITR-6 vs Other ITR Forms

Selecting the correct form depends on the entity's legal status and complete income profile.

Aspect	ITR-6	ITR-5 / ITR-7 / ITR-4
Applicable To	Eligible companies other than Section 11-exempt companies	ITR-5: Firm/LLP/AOP/BOI; ITR-7: companies/persons under 139(4A)-(4D); ITR-4: eligible individuals/HUFs/firms (presumptive)
Entity Type	Domestic & certain foreign companies	ITR-5: non-company entities; ITR-7: exempt/specified entities; ITR-4: non-company presumptive taxpayers
LLP Filing	Not applicable — LLPs are not companies	LLPs file ITR-5
Small Business Owner	Not applicable merely for small turnover	A Private Limited Company cannot file ITR-4 merely because turnover is small

The correct return form should be selected only after reviewing the entity's legal status and complete income profile.

What You Receive

After Your ITR-6 Filing

The exact deliverables depend on the selected service.

ITR-6 Eligibility Review Corporate Tax Computation Financial Statement Review Tax Reconciliation (AIS/26AS/GST) Depreciation & MAT Review Capital-Gain Review ITR-6 Preparation & Filing Verification Guidance

Once filed and verified, we can retain the acknowledgement, tax computation and supporting document checklist for your reference.

Good to Know Before You File

A quick note on eligibility, accuracy and where the final word rests

ITR-6 eligibility, corporate tax rates, deductions, depreciation, MAT, concessional tax regimes, transfer pricing, foreign taxation, TDS/TCS, GST reconciliation, tax audit and other tax matters are governed by the Income-tax Act, 1961, the Income-tax Rules, notified ITR forms and other applicable legal provisions for the relevant Assessment Year. This page is for general guidance — the company should use actual books, financial statements and genuine supporting documents, and the final processing or acceptance of any return rests with the Income Tax Department.

Not applicable to Section 11-exempt companies

Genuine turnover, expenses & records only

Always check the latest AY conditions

FAQs

Frequently Asked Questions

Clear answers before you file your ITR-6.

ITR-6 is the Income Tax Return form for companies other than companies claiming exemption under Section 11.

Eligible companies, including domestic and certain foreign companies, can file ITR-6 where the form is applicable.

Yes, where it is not required to file ITR-7.

No. LLPs fall under ITR-5.

No. A partnership firm generally uses ITR-5 or, if eligible, ITR-4.

Yes, where ITR-6 is applicable and the company is not required to file ITR-7.

Generally, such a company falls under the ITR-7 framework where the statutory conditions require it.

The figures should be properly reconciled, but they are not necessarily identical in every case.

Minimum Alternate Tax is a separate tax-computation mechanism applicable to companies in specified circumstances.

No. They are separate compliance requirements and should be considered independently.

No. Eligibility and the prescribed conditions must be checked individually for each provision.

No. Treaty eligibility and compliance conditions, such as a Tax Residency Certificate and Form 10F, must be satisfied.

Yes. For AY 2026-27, the Income Tax Department currently lists ITR-6 with an Excel-based utility, JSON schema and validation resources.

File Your ITR-6 Before the Due Date

Check eligibility, reconcile financials and file your corporate return accurately — before the filing deadline arrives.

Check Eligibility → Collect Documents → Reconcile GST/TDS/AIS → Compute Tax & MAT → Review Capital Gains → Submit → E-Verify

Get ITR-6 Filing Assistance