Casela Advisors

Business Enquiries +91-9819 000 227 / +91-9819 000 511 / +91-9819 000 147 / +91-9765 000 966

Get in Touch

ITR-6 Filing Services

ITR-6 is the Income Tax Return form prescribed under the Income-tax Act, 1961 read with the Income-tax Rules, 1962 and annual CBDT notifications — designed for companies (other than those claiming exemption under Section 11). In practical terms, ITR-6 is the return of every Private Limited Company, Public Limited Company, One Person Company (OPC), Producer Company, Section 8 Company (non-exempt), Nidhi Company, foreign company computing Indian income, and every other body corporate registered or deemed to be registered under the Companies Act, 2013 or earlier Companies Acts. It is the core corporate return under Indian direct-tax law and the single most scrutiny-sensitive ITR because it captures Minimum Alternate Tax (MAT) under Section 115JB, Section 115BAA / 115BAB concessional regimes, Transfer Pricing disclosures, CSR reporting under Section 135 of the Companies Act, and deep business-schedule workings.

ITR-6 is a full-depth return. It captures the Profit & Loss account, Balance Sheet, and Cash Flow / equity movements aligned to Schedule III of the Companies Act, 2013; Schedule BP (Profits and Gains of Business or Profession under Section 28 with all adjustments under Sections 30 to 43B); depreciation schedules (Schedule DPM / DOA / DEP / DCG) under Section 32 and Rule 5; Schedule CG, HP, and OS for capital gains, house property, and other sources (Section 56 dividends, interest income, rental income); Schedule MAT / MATC for minimum alternate tax and credit under Sections 115JB / 115JAA; Schedule 115BAA / 115BAB / 115JC (for domestic corporates opting for the concessional regimes and for MAT-exempt / tonnage tax); Schedule 80G / 80GGA / 80IAC / 80IB / 80JJAA / 80M (inter-corporate dividend deduction) and other Chapter VI-A claims; Schedule TP for transfer-pricing disclosures linked to Form 3CEB under Section 92E; Schedule FA for foreign assets of domestic companies having Indian income; Schedule VDA for crypto under Section 115BBH; Schedule SH / CYLA / BFLA / CFL for loss set-off, unabsorbed depreciation, and brought-forward / carry-forward; and detailed disclosures on shareholders, related-party transactions, and GST turnover matching.

Our ITR-6 Filing Services cover the full corporate-tax lifecycle — from scoping (ITR-6 vs ITR-7 decision), Section 115BAA / 115BAB concessional-regime opt-in through Form 10-IC / 10-ID, MAT computation and credit carry-forward under Section 115JAA, advance tax planning under Section 211, tax audit coordination under Section 44AB, 3CA-3CD preparation, transfer pricing Form 3CEB coordination, Section 80M dividend deduction optimisation, CSR classification under Section 37 / 135, Schedule FA and VDA disclosures, capital gains schedule after Finance (No. 2) Act, 2024 changes, DSC-based e-verification (mandatory for companies), coordination with statutory auditor (Schedule III-aligned financials), response to Section 143(1) intimations, scrutiny under Section 143(2) / 144B faceless assessment, rectification under Section 154, and revised / belated / updated returns — so every corporate return is filed with the depth, discipline, and defensibility that the shareholder, the auditor, the board, and the tax department all expect.

Companies Only
Companies Act, 2013
31 Oct / 30 Nov
Audit / TP due dates
Section 115JB
MAT framework
DSC Mandatory
Director sign-off
Laws & Frameworks We Work Under
Income-tax Act, 1961
Companies Act, 2013
Sec 115JB – MAT
Sec 115BAA – 22%
Sec 115BAB – 15%
Sec 92 to 92F – TP
Sec 44AB – Tax Audit
Sec 80M / 139 / 143

Main Company Categories Covered by ITR-6

Private Limited

Private Limited Companies

Pvt Ltd companies across sectors — services, manufacturing, trading, technology, and startups.

  • Closely-held companies
  • Startup Pvt Ltds
  • DPIIT-recognised 80-IAC
  • Section 115BAA opt-in
  • MAT & credit
  • Section 80M dividends
Public / Listed

Public & Listed Companies

Listed and unlisted public companies including subsidiaries of listed groups.

  • Listed companies
  • Unlisted public
  • SEBI LODR overlap
  • MAT computation
  • Section 80M planning
  • Group-level TP
OPC / Small

OPC & Small Companies

One Person Companies and small companies with simplified governance but full ITR-6 compliance.

  • One Person Company
  • Small Company criteria
  • Section 44AD ineligible
  • MAT compliance
  • Single-director DSC
  • Auditor sign-off
Manufacturing

New Manufacturing Companies

New manufacturing setups opting for Section 115BAB concessional 15% corporate tax regime.

  • Section 115BAB opt-in
  • Form 10-ID filing
  • Manufacturing set-up date
  • Pre-operative costs
  • Transfer pricing Sec 92BA
  • Conditions strict compliance
Foreign Company

Foreign Companies

Foreign companies having Indian-sourced income, PE / BO in India, or liaison / project offices.

  • Foreign company PE
  • DTAA benefits
  • Form 67 FTC
  • Sec 115A royalty / FTS
  • Indirect transfer
  • BO / PO / LO
Special

Producer / Nidhi / Sec 8

Producer Companies, Nidhi Companies, and Section 8 companies not claiming Sec 11 exemption.

  • Producer companies
  • Nidhi companies
  • Section 8 (non-exempt)
  • Sec 80PA deduction
  • MCA-specific compliance
  • Sector-linked regime

Key ITR-6 Concepts & Regimes at a Glance

Schedule BP

Business Income

Core business schedule — Section 28 profits with adjustments under Sections 30 to 43B.

P&L Base Add-Backs
Sec 115JB

MAT at 15%

Minimum Alternate Tax at 15% (plus surcharge and cess) on book profits for regular corporates.

15% Book Profit
Sec 115BAA

22% Concessional

Domestic companies can opt for 22% (plus surcharge / cess) under Section 115BAA via Form 10-IC.

Form 10-IC Irrevocable
Sec 115BAB

15% New Manufacturing

New manufacturing companies can opt for 15% under Section 115BAB via Form 10-ID, subject to strict conditions.

Form 10-ID 15%
Section 115JAA

MAT Credit

Excess MAT paid over regular tax is carried forward as MAT credit for 15 years under Section 115JAA.

15 Years Set-Off
Section 80M

Inter-Corporate Dividend

Deduction for dividend received to the extent re-distributed within prescribed period under Section 80M.

Inter-Co Onward
Section 92E / TP

Transfer Pricing

Form 3CEB for international / specified domestic transactions — due 31 October; ITR due 30 November.

3CEB 30 Nov
Section 44AB

Tax Audit

Companies are mandatorily audited under Companies Act; Section 44AB audit applies above turnover thresholds.

3CA-3CD 30 Sep

What Our ITR-6 Filing Engagement Covers

Advisory

Regime & Scheme Strategy

Section 115BAA / 115BAB / regular regime comparison, Form 10-IC / 10-ID opt-in, MAT strategy.

  • 115BAA vs regular vs 115BAB
  • MAT impact analysis
  • MAT credit utilisation
  • Section 80M planning
  • Section 80-IAC startup claim
  • Advance tax planning
Preparation

Books, Audit & Schedules

Schedule III financials review, Section 44AB tax audit, Schedule BP, MAT, TP, and all disclosures.

  • Schedule III review
  • 3CA-3CD preparation
  • Schedule BP drafting
  • Schedule MAT / MATC
  • Schedule TP / 3CEB
  • CSR / RPT disclosures
Filing & Support

Filing, DSC & Notices

Director DSC filing, 143(1) review, 143(2) / 144B faceless scrutiny, and TP assessments.

  • Self-assessment tax
  • DSC of director
  • Sec 143(1) review
  • Rectification u/s 154
  • 144B faceless defence
  • TP assessment support

Our ITR-6 Filing Services

01

Private Limited ITR-6

End-to-end filings for Pvt Ltds — regime choice, MAT, Section 80M, and schedule-wise preparation.

02

Listed & Public Company ITR-6

Listed / public companies with SEBI LODR overlap, group TP, and consolidated reporting inputs.

03

OPC / Small Company

One Person Companies and small companies with simplified governance but full corporate tax filing.

04

Section 115BAA / 115BAB Opt-In

Form 10-IC for 22% regime and Form 10-ID for 15% new-manufacturing regime with condition verification.

05

MAT & MAT Credit

Section 115JB MAT computation and Section 115JAA MAT credit tracking for 15-year set-off window.

06

Transfer Pricing Filings

Coordination of Form 3CEB, Schedule TP drafting, and the 30 November ITR-6 due date for TP cases.

07

Foreign Company Returns

Foreign companies with Indian income — PE / BO / PO, DTAA relief, Section 115A, and Form 67.

08

Notice & Scrutiny Defence

Response to 143(1), 143(2), 142(1), 148, and 144B faceless assessments, including TP DRP proceedings.

When You Need Expert ITR-6 Filing Support

New Company Incorporation

First ITR-6 after incorporation — PAN / TAN, auditor appointment, and regime-choice decision.

Regime Transition

Considering opt-in into Section 115BAA or 115BAB — one-time, irrevocable decision that needs computing.

MAT Exposure

Book profit much higher than taxable income — MAT under Section 115JB drives actual tax outgo.

Transfer Pricing Applicable

International or specified domestic transactions triggering Form 3CEB under Section 92E.

Capital Gains Transactions

Corporate sale of assets, subsidiary divestment, or equity portfolio transactions with CG implications.

DPIIT Startup Claim

Recognised startup claiming Section 80-IAC tax holiday or Section 80-IAC-linked planning.

Group Restructuring

Merger, demerger, slump sale, or internal reorganisation with complex corporate-tax impact.

Scrutiny / 148 Notice

Section 143(2) / 148 faceless scrutiny, TP reference to TPO, or reassessment proceedings.

Information & Documents Needed for ITR-6

Corporate & Books

  • PAN / TAN / CIN
  • Audited financials
  • Schedule III financials
  • Trial balance & ledgers
  • Tax audit report (3CD)
  • Board resolutions
  • Shareholding register

Tax & Credits

  • Form 26AS
  • AIS & TIS
  • Advance tax challans
  • TDS / TCS certificates
  • Section 80M workings
  • MAT / MAT credit reg
  • DSC of director

Specific Disclosures

  • Form 3CEB (TP)
  • Form 10-IC / 10-ID
  • RPT disclosures
  • CSR register (135)
  • Foreign remittance data
  • Capital gains workings
  • Crypto / VDA data

Our End-to-End ITR-6 Filing Approach

1

Scoping

Regime decision, TP applicability, audit scope, and advance tax planning at the board level.

2

Audit Coordination

Coordination with statutory and tax auditor — 3CA-3CD, 3CEB, and financial close alignment.

3

Schedule Drafting

Schedule BP, MAT / MATC, TP, CG, OS, FA, VDA, 80M, and all corporate disclosures.

4

Filing & DSC

Self-assessment tax, portal filing, and e-verification using director DSC with board authorisation.

5

Post-Filing

143(1) review, refund tracking, rectification, faceless scrutiny defence, and TP assessments.

Why Choose Us for ITR-6 Filing

✓
Senior CA-led engagement
✓
In-house tax audit team
✓
115BAA / 115BAB advisory
✓
MAT & MAT credit expertise
✓
Transfer pricing coordination
✓
Foreign company / DTAA
✓
Board-ready MIS
✓
Strong faceless defence

FAQs on ITR-6 Filing

Who is required to file ITR-6?
ITR-6 is prescribed under the Income-tax Act for every company (as defined under Section 2(17)) that is required to furnish a return under Section 139(1), other than a company claiming exemption under Section 11 of the Act (income from property held for charitable or religious purposes — which uses ITR-7). ITR-6 therefore covers Private Limited Companies, Public Limited Companies, One Person Companies (OPC), Producer Companies, Nidhi Companies, Section 8 Companies that are not availing the Section 11 exemption, and foreign companies computing Indian-source income under the Act. Every company is required to file ITR-6 irrespective of income or losses — filing is an absolute requirement, not dependent on taxable income thresholds — and the return must be filed electronically with the digital signature of an authorised director.
What is the due date for filing ITR-6?
For companies, the due date under Section 139(1) of the Income-tax Act is generally 31 October of the assessment year — companies are mandatorily required to audit their accounts under the Companies Act, 2013, and most also fall within Section 44AB tax audit. For FY 2025-26, this translates to 31 October 2026 (subject to CBDT extensions). The tax audit report in Form 3CA-3CD must be uploaded at least one month earlier, i.e., by 30 September. Where the company has international transactions or specified domestic transactions requiring a report in Form 3CEB under Section 92E, the ITR due date extends to 30 November, with Form 3CEB due by 31 October. Belated returns under Section 139(4) and revised returns under Section 139(5) can be filed up to 31 December of the assessment year, with late fees under Section 234F and interest under Sections 234A / 234B / 234C. An updated return under Section 139(8A) is available further within the prescribed window, subject to additional tax.
What are Sections 115BAA and 115BAB and how do they affect ITR-6?
Section 115BAA of the Income-tax Act, introduced by the Taxation Laws (Amendment) Act, 2019, offers a concessional corporate tax rate of 22% (plus surcharge and cess, aggregating to approximately 25.17%) to any existing domestic company that opts in, provided the company forgoes most Chapter VI-A deductions (other than Section 80JJAA and Section 80M) and certain specified tax holidays, and does not avail additional depreciation or loss carry-forward attributable to those incentives. Section 115BAB offers an even more concessional 15% (plus surcharge and cess, aggregating to approximately 17.16%) to new manufacturing companies incorporated on or after 1 October 2019 that commence manufacturing by the notified cut-off, subject to strict conditions including Section 92BA specified domestic transaction compliance. Opt-in is exercised through Form 10-IC (for 115BAA) or Form 10-ID (for 115BAB) — filed on the portal on or before the Section 139(1) due date — and once exercised, the option is irrevocable and applies to all subsequent years. Crucially, companies opting into 115BAA / 115BAB are not subject to MAT under Section 115JB.
What is MAT under Section 115JB and how does it apply in ITR-6?
Minimum Alternate Tax (MAT) under Section 115JB ensures that a company pays at least a minimum specified tax on its book profits — computed from the profit as per the statement of profit and loss (audited Schedule III financials) after specified add-backs and deletions. The MAT rate is 15% (plus surcharge and cess) of book profit. A company pays the higher of (i) regular income-tax on total income computed under normal provisions, or (ii) MAT on book profit. The excess of MAT over regular tax paid is treated as MAT credit under Section 115JAA and can be carried forward for 15 assessment years for set-off against the regular tax of subsequent years. MAT is not applicable to companies that have opted into Section 115BAA or 115BAB, which is one of the significant benefits of those regimes. In ITR-6, Schedule MAT and Schedule MATC capture the computation and the credit balance respectively.
Is tax audit under Section 44AB mandatory for every company filing ITR-6?
Every company is statutorily required to audit its accounts under Section 143 of the Companies Act, 2013 — this is the company audit undertaken by the statutory auditor. Tax audit under Section 44AB of the Income-tax Act is separately triggered where the company is carrying on business and its turnover exceeds Rs. 1 crore (with the enhanced Rs. 10 crore limit available where cash receipts and cash payments each do not exceed 5% of total receipts and total payments respectively), or where it is carrying on a profession and gross receipts exceed Rs. 50 lakh. In practice, most operating companies fall into Section 44AB as well, requiring Form 3CA-3CD (since the accounts are also audited under another law — the Companies Act) prepared and uploaded by a Chartered Accountant by 30 September. Dormant, non-operating, or loss-making companies below the thresholds may not require Section 44AB, but the company audit and ITR-6 filing remain mandatory.
How is inter-corporate dividend treated in ITR-6 under Section 80M?
Dividend income received by a domestic company from another domestic or foreign company is fully taxable in its hands under the head "Income from Other Sources" (post abolition of the Dividend Distribution Tax from FY 2020-21). However, Section 80M of the Income-tax Act provides for a deduction to the extent the recipient company further distributes such dividend to its own shareholders by the due date of filing of return under Section 139(1). The deduction is available to domestic companies only and is limited to the amount so distributed onward. This is a cascading-relief mechanism designed to avoid economic double taxation at multiple corporate layers. In ITR-6, Section 80M claim is reflected in Schedule VIA with supporting working of dividend received, dividend declared, and the cut-off date alignment — essential for parent / holding company structures.
Are transfer pricing disclosures mandatory in ITR-6?
Transfer pricing provisions under Sections 92 to 92F of the Income-tax Act apply to every company that has undertaken "international transactions" with associated enterprises, or "specified domestic transactions" exceeding the Rs. 20 crore aggregate threshold (as currently notified). Where applicable, the company is required to maintain transfer pricing documentation under Section 92D, obtain a Chartered Accountant's report in Form 3CEB under Section 92E by 31 October, and file ITR-6 by 30 November (the extended TP due date). Schedule TP in the ITR-6 captures a summary of international / specified domestic transactions, arm's-length method adopted, and the results of the benchmarking. TP disclosures are among the most scrutinised parts of ITR-6 — errors or omissions can lead to adjustments by the Transfer Pricing Officer, appeal before the DRP / CIT(A), and substantial penalty exposure under Section 271AA / 271G.
What are common mistakes to avoid while filing ITR-6?
The most recurring mistakes we see in ITR-6 filings are — (i) incorrect or late opt-in to Section 115BAA / 115BAB (Form 10-IC / 10-ID missed or filed after the due date, locking the company into regular rates with MAT exposure); (ii) ignoring MAT under Section 115JB where book profit exceeds tax profit (leading to demand on processing); (iii) not claiming Section 80M deduction despite onward dividend distribution; (iv) wrong MAT credit utilisation under Section 115JAA (often reset inadvertently on regime switch); (v) missing TP Form 3CEB where specified domestic transactions above Rs. 20 crore exist; (vi) Schedule III financials not aligned with ITR schedules (P&L / Balance Sheet mismatches that trigger 143(1) queries); (vii) GST turnover vs ITR turnover mismatches triggering ASMT / DRC-01B notices; (viii) expired DSC of director at filing; and (ix) incorrect CSR classification (Section 135 vs Section 37 disallowance tests). A CA-led ITR-6 process eliminates these errors at source.

Corporate Returns Filed With Board-Level Rigour

Partner with our CAs for end-to-end ITR-6 Filing Services — regime optimisation, tax audit, MAT & 80M planning, transfer pricing, and full faceless defence — under one roof.

File My ITR-6