ITR-6 Filing Services for Companies
Streamlined Tax Compliance with Expert Precision
At VETRI AUDIT SERVICES PRIVATE LIMITED, we specialize in assisting companies with accurate and timely filing of ITR-6 – the income tax return form designated for all companies except those claiming exemption under Section 11 of the Income Tax Act. Whether you're a private limited company, a startup, or a multinational entity operating in India, our expert team ensures full compliance with tax laws, avoiding penalties and maximizing eligible deductions.
What is ITR-6?
ITR-6 is the prescribed form under the Income Tax Act for companies (excluding those eligible for Section 11 exemptions) to declare their income, compute taxes payable, and meet statutory compliance obligations. It includes disclosures of revenue, expenses, assets, liabilities, and taxes.
Who Should File ITR-6?
The following types of companies registered under the Companies Act, 2013 are required to file ITR-6:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs)
- Foreign Companies with operations in India
- Registered Start-ups (as companies)
Note: Filing is mandatory irrespective of profit or loss during the financial year.
Who Cannot File ITR-6?
Entities that claim exemption under Section 11 (i.e., income derived from property held for charitable or religious purposes) are not eligible to file ITR-6. Such entities must file ITR-7.
What Income Is Reported in ITR-6?
ITR-6 covers comprehensive income disclosures, including:
- Income from Business or Profession
- Capital Gains
- Income from House Property
- Income from Other Sources (e.g., interest, dividend)
- Exempt Income
- Foreign Subsidiary/Branch Income (if taxable in India)
Key Schedules in ITR-6
| Schedule | Purpose |
|---|---|
| BP | Profits and gains from business/profession |
| CG | Capital Gains |
| HP | House Property Income |
| OS | Other Sources of Income |
| VI-A | Deductions under Chapter VI-A (e.g., 80G, 80JJAA) |
| MAT/MATC | Minimum Alternate Tax and its Credit |
| AL | Assets and Liabilities (mandatory if total income > ₹50 lakh) |
| DPM, DOA, DCG | Depreciation and Capital Gains on Assets |
| FA | Disclosure of Foreign Assets |
| GST | Turnover Reconciliation with GST Returns |
Filing Requirements
Filing ITR-6 involves strict digital protocols:
- Mandatory e-filing through the Income Tax Portal
- Filing must be done using a Digital Signature Certificate (DSC)
Due Dates for Filing ITR-6
| Case | Due Date |
|---|---|
| Company not requiring audit | 31st July 2025 |
| Company subject to tax audit (Sec 44AB) | 30th September 2025 |
| International transactions (Sec 92E report) | 30th November 2025 |
Audit Requirements Under Section 44AB
A Tax Audit is mandatory if:
- Annual turnover exceeds ₹1 crore
- OR turnover exceeds ₹10 crore, provided 95%+ transactions are digital
We coordinate with certified auditors to ensure audit reports are prepared and filed as per statutory guidelines.
Documents & Information Required
To file ITR-6 seamlessly, the following are essential:
- Company PAN, CIN, Incorporation Certificate
- Audited Financial Statements (Profit & Loss Account, Balance Sheet)
- Tax Audit Report (if applicable)
- Details of TDS deducted and Advance Tax paid
- Director and Shareholder Details
- Breakdown of Expenses and Depreciation
- Related Party Transactions
- Disclosures of Foreign Assets or Income
Penalties for Late Filing
Failure to file ITR-6 on time may lead to the following consequences:
- Late Filing Fee under Section 234F:
- ₹5,000 if filed after due date but before 31st December
- ₹10,000 if filed after 31st December
- Interest on unpaid taxes under:
- Section 234A - Delay in return filing
- Section 234B - Shortfall in advance tax
- Section 234C - Deferment of advance tax installments
Why Choose VETRI AUDIT SERVICES?
- Dedicated team for company-specific compliance
- End-to-end support - from data collection to filing
- Coordination with statutory auditors
- Timely reminders and document management
- 100% compliant and error-free submission
Ready to File Your ITR-6?
Let VETRI AUDIT SERVICES PRIVATE LIMITED handle your corporate tax filings professionally.
Contact us today for a consultation or schedule a filing session with our experts.
Contact us today for a consultation!
