{"id":13982,"date":"2026-05-27T07:34:00","date_gmt":"2026-05-27T07:34:00","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/glossary\/itr-6\/"},"modified":"2026-05-27T07:34:00","modified_gmt":"2026-05-27T07:34:00","slug":"itr-6","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/itr-6\/","title":{"rendered":"ITR-6: Tax Filing for Companies"},"content":{"rendered":"<h1 id=\"itr-6-a-practical-guide-for-companies\">ITR-6: A Practical Guide for Companies<\/h1>\n<p>ITR-6 is the <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/income-tax\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">income tax<\/a> return form for companies registered in India. It is for companies that are not claiming exemption under Section 11 (charitable or religious trusts). Indian private and public companies use ITR-6 for annual <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tax<\/a> filing.<\/p>\n<p>This guide explains who can use ITR-6 and how.<\/p>\n<h2 id=\"what-is-itr-6\">What Is ITR-6?<\/h2>\n<p>ITR-6 is used by:<\/p>\n<ul>\n<li>Private limited companies<\/li>\n<li>Public limited companies<\/li>\n<li>One Person Companies (OPCs)<\/li>\n<li>Section 8 companies (in some cases)<\/li>\n<\/ul>\n<p>The form does not apply to trusts under Section 11.<\/p>\n<h2 id=\"who-cannot-use-itr-6\">Who Cannot Use ITR-6?<\/h2>\n<p>ITR-6 is not for:<\/p>\n<ul>\n<li>Charitable or religious trusts under Section 11 (use ITR-7)<\/li>\n<li>Firms or LLPs (use ITR-5)<\/li>\n<li>Individuals (use ITR-1 to ITR-4)<\/li>\n<\/ul>\n<p>Match the form to your entity type.<\/p>\n<h2 id=\"why-itr-6-matters\">Why ITR-6 Matters<\/h2>\n<p>ITR-6 matters for three reasons:<\/p>\n<ol>\n<li>It is mandatory for companies<\/li>\n<li>It supports detailed financial disclosures<\/li>\n<li>It is needed for <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/corporate-tax\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">corporate tax<\/a> compliance<\/li>\n<\/ol>\n<p>A clean ITR-6 filing supports legal and financial health.<\/p>\n<h2 id=\"what-itr-6-covers\">What ITR-6 Covers<\/h2>\n<p>The form has sections for:<\/p>\n<ul>\n<li>Company details<\/li>\n<li>Profit and loss account<\/li>\n<li>Balance sheet<\/li>\n<li>Shareholder details<\/li>\n<li>Director details<\/li>\n<li>Audit information<\/li>\n<li>Tax computation<\/li>\n<li><a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/dividend\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Dividend<\/a> distribution<\/li>\n<li>Transfer pricing (if applicable)<\/li>\n<\/ul>\n<p>The structure is comprehensive.<\/p>\n<h2 id=\"how-to-file-itr-6\">How to File ITR-6<\/h2>\n<p>A common method:<\/p>\n<ol>\n<li>Log in to the income tax portal<\/li>\n<li>Select ITR-6<\/li>\n<li>Add financial statements<\/li>\n<li>Provide director and shareholder details<\/li>\n<li>Compute tax and pay if due<\/li>\n<li>Submit and verify with DSC<\/li>\n<\/ol>\n<p>DSC is mandatory for ITR-6.<\/p>\n<h2 id=\"documents-needed\">Documents Needed<\/h2>\n<p>Common documents:<\/p>\n<ul>\n<li>Company PAN<\/li>\n<li><a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/profit-and-loss-statement\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Profit and loss statement<\/a><\/li>\n<li>Balance sheet<\/li>\n<li>Audit report<\/li>\n<li>Director and shareholder details<\/li>\n<li>Tax audit report (if applicable)<\/li>\n<li><a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tds\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>TDS<\/a> certificates<\/li>\n<li><a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gst\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>GST<\/a> returns<\/li>\n<\/ul>\n<p>The list is detailed.<\/p>\n<h2 id=\"benefits\">Benefits<\/h2>\n<p>ITR-6 offers:<\/p>\n<ol>\n<li>Proper corporate disclosure<\/li>\n<li>Compliance with company law<\/li>\n<li>Clear shareholder reporting<\/li>\n<li>Tax law compliance<\/li>\n<\/ol>\n<p>These benefits suit company filings.<\/p>\n<h2 id=\"tax-rates-for-companies\">Tax Rates for Companies<\/h2>\n<p>Companies pay:<\/p>\n<ul>\n<li>Domestic companies: 25 percent or 22 percent (special rate under Section 115BAA)<\/li>\n<li>New manufacturing companies: 15 percent under Section 115BAB<\/li>\n<li>Foreign companies: 40 percent<\/li>\n<li>Plus applicable surcharge and cess<\/li>\n<\/ul>\n<p>Choose the right tax regime carefully.<\/p>\n<h2 id=\"audit-requirements\">Audit Requirements<\/h2>\n<p>All companies need:<\/p>\n<ul>\n<li>Statutory audit under the Companies Act<\/li>\n<li>Tax audit under Section 44AB (if turnover exceeds limits)<\/li>\n<li>Transfer pricing audit (if applicable)<\/li>\n<\/ul>\n<p>A CA is essential for ITR-6.<\/p>\n<h2 id=\"common-mistakes\">Common Mistakes<\/h2>\n<p>Filers often:<\/p>\n<ul>\n<li>Miss transfer pricing disclosures<\/li>\n<li>Skip schedule details<\/li>\n<li>Misclassify income<\/li>\n<li>Forget MAT calculations<\/li>\n<\/ul>\n<p>A clean check avoids these errors.<\/p>\n<h2 id=\"tips-for-better-use\">Tips for Better Use<\/h2>\n<p>A few habits help:<\/p>\n<ol>\n<li>Keep books updated all year<\/li>\n<li>Coordinate with auditors early<\/li>\n<li>Plan tax optimisation<\/li>\n<li>Reconcile GST with ITR<\/li>\n<li>File on time<\/li>\n<\/ol>\n<h2 id=\"itr-6-vs-itr-7\">ITR-6 vs ITR-7<\/h2>\n<p>The two differ:<\/p>\n<ul>\n<li>ITR-6: companies (not claiming Section 11)<\/li>\n<li>ITR-7: charitable trusts and similar entities<\/li>\n<\/ul>\n<p>Use ITR-6 unless your company qualifies for Section 11.<\/p>\n<h2 id=\"itr-6-vs-itr-5\">ITR-6 vs ITR-5<\/h2>\n<p>The two differ:<\/p>\n<ul>\n<li>ITR-5: firms, LLPs, AOPs<\/li>\n<li>ITR-6: companies<\/li>\n<\/ul>\n<p>Match the form to your registration.<\/p>\n<h2 id=\"itr-6-due-date\">ITR-6 Due Date<\/h2>\n<p>For companies:<\/p>\n<ul>\n<li>With audit: October 31 of the assessment year<\/li>\n<li>For transfer pricing: November 30<\/li>\n<\/ul>\n<p>Companies usually need audits.<\/p>\n<h2 id=\"verification-of-itr-6\">Verification of ITR-6<\/h2>\n<p>ITR-6 must be:<\/p>\n<ul>\n<li>Verified with DSC (Digital Signature)<\/li>\n<li>Submitted electronically only<\/li>\n<\/ul>\n<p>DSC is essential.<\/p>\n<h2 id=\"itr-6-and-mat-minimum-alternate-tax\">ITR-6 and MAT (Minimum Alternate Tax)<\/h2>\n<p>MAT applies when:<\/p>\n<ul>\n<li>Tax under normal provisions is below MAT amount<\/li>\n<li>15 percent of book profits plus cess<\/li>\n<\/ul>\n<p>Most profitable companies must check MAT.<\/p>\n<h2 id=\"itr-6-and-dividend-distribution-tax\">ITR-6 and Dividend Distribution Tax<\/h2>\n<p>After 2020 changes:<\/p>\n<ul>\n<li>No DDT on companies<\/li>\n<li>Dividends taxed in <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/shareholders\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">shareholders<\/a>&#x2019; hands<\/li>\n<\/ul>\n<p>This changed corporate tax planning.<\/p>\n<h2 id=\"itr-6-and-section-115baa\">ITR-6 and Section 115BAA<\/h2>\n<p>Companies opting for 22 percent rate:<\/p>\n<ul>\n<li>Cannot claim certain deductions<\/li>\n<li>Cannot claim accumulated depreciation<\/li>\n<li>Once opted, the choice cannot be reversed<\/li>\n<\/ul>\n<p>Plan carefully before opting.<\/p>\n<h2 id=\"itr-6-and-section-115bab\">ITR-6 and Section 115BAB<\/h2>\n<p>New manufacturing companies:<\/p>\n<ul>\n<li>15 percent rate available<\/li>\n<li>Strict conditions apply<\/li>\n<li>Must start manufacturing within set dates<\/li>\n<\/ul>\n<p>A useful option for new units.<\/p>\n<h2 id=\"key-takeaways\">Key Takeaways<\/h2>\n<ul>\n<li>ITR-6 is for companies registered in India<\/li>\n<li>Not for trusts, firms, LLPs, or individuals<\/li>\n<li>Requires detailed financial disclosure<\/li>\n<li>DSC is mandatory for filing<\/li>\n<li>Indian companies should file ITR-6 with proper audit support<\/li>\n<\/ul>\n<p>ITR-6 supports complete tax compliance for companies. File carefully, work with auditors, and let proper tax management strengthen your business.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITR-6: A Practical Guide for Companies ITR-6 is the income tax return form for companies registered in India. It is for companies that are not claiming exemption under Section 11 (charitable or religious trusts). Indian private and public companies use ITR-6 for annual tax filing. This guide explains who can use ITR-6 and how. What [&#x2026;]<\/p>\n","protected":false},"author":3,"featured_media":0,"menu_order":0,"template":"","meta":{"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-13982","glossary","type-glossary","status-publish","hentry"],"blocksy_meta":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"web-stories-poster-portrait":false,"web-stories-publisher-logo":false,"web-stories-thumbnail":false},"uagb_author_info":{"display_name":"Team Lemonn","author_link":"https:\/\/lemonn.co.in\/blog\/author\/ashu\/"},"uagb_comment_info":0,"uagb_excerpt":"ITR-6: A Practical Guide for Companies ITR-6 is the income tax return form for companies registered in India. It is for companies that are not claiming exemption under Section 11 (charitable or religious trusts). Indian private and public companies use ITR-6 for annual tax filing. This guide explains who can use ITR-6 and how. What&hellip;","_links":{"self":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/13982","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/users\/3"}],"version-history":[{"count":0,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/13982\/revisions"}],"wp:attachment":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/media?parent=13982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}