ITR-6 Online Filing for Private Limited & Public Limited Companies - FY 2025-26

ITR-6 must be filed by all companies registered under the Companies Act 2013 or Companies Act 1956 for Financial Year 2025-26 (AY 2026-27). This includes Private Limited Companies, Public Limited Companies (listed or unlisted), Section 8 Companies (NGOs), One Person Companies (OPC), and foreign companies with taxable income in India. All companies must file ITR-6 irrespective of profit or loss. LLPs and partnership firms cannot file ITR-6 and must file ITR-5 instead.

The statutory due date for filing ITR-6 for Financial Year 2025-26 (Assessment Year 2026-27) is 31st October 2026 for all companies. This deadline applies to companies requiring tax audit under Section 44AB (mandatory for all companies) and statutory audit under Companies Act 2013. Missing the deadline attracts late filing fees of ₹10,000 under Section 234F (₹1,000 for small companies), plus interest penalties under Sections 234A, 234B, and 234C. Belated returns can be filed till 31st December 2026.

Yes, digital signature (DSC - Digital Signature Certificate) is mandatory for ITR-6 e-filing. Companies must use Class 3 Digital Signature Certificate of managing director, director, authorized signatory, or the Chartered Accountant filing the return. EVC (Electronic Verification Code) is NOT available for ITR-6 verification. The return must be digitally signed before submission on the Income Tax e-filing portal for AY 2026-27. DSC can be obtained from licensed certifying authorities like eMudhra, Sify, or NSDL.

MAT (Minimum Alternate Tax) under Section 115JB applies when book profit exceeds taxable income computed under normal provisions. Companies must pay MAT at 15% (plus surcharge and cess) on book profit if it exceeds normal tax liability. Book profit is computed by adjusting net profit as per profit & loss account. MAT credit can be carried forward for 15 years and utilized when normal tax exceeds MAT. ITR-6 has specific schedules for MAT computation and MAT credit carry forward.

Domestic companies can choose between two tax regimes: (1) New regime under Section 115BAA - 22% flat rate (no deductions/exemptions), effective rate 25.168% with surcharge and cess, or (2) Old regime - 30% rate with available deductions, effective rate 34.944% (for income above ₹10 crore). Manufacturing companies can opt for Section 115BAB - 15% rate. Surcharge: 7% (₹1-10 crore), 12% (above ₹10 crore). Health & Education Cess: 4%. Companies must choose regime at time of filing ITR-6.

Yes, tax audit under Section 44AB is mandatory for all companies irrespective of turnover or receipts. Companies must hire a qualified Chartered Accountant to conduct tax audit and prepare Form 3CA/3CB (audit report) and Form 3CD (audit particulars). Tax audit report must be uploaded on Income Tax portal before filing ITR-6. Additionally, statutory audit under Companies Act 2013 is mandatory for all companies except OPCs and small companies meeting specific criteria. Both audits must be completed before 31st October 2026.

Yes, companies can carry forward business losses, capital losses, and unabsorbed depreciation in ITR-6 subject to conditions. Business loss under normal provisions can be carried forward for 8 years (must file return before due date). Speculative business loss - 4 years. Long-term capital loss - 8 years (set-off only against LTCG). Short-term capital loss - 8 years. Unabsorbed depreciation can be carried forward indefinitely. Loss carry forward requires timely filing under Section 139(1). Companies undergoing merger/demerger have special loss carry forward provisions.

Transfer pricing provisions apply to companies having international transactions or specified domestic transactions exceeding ₹20 crore during FY 2025-26. Such companies must obtain transfer pricing audit report from Chartered Accountant in Form 3CEB and file it with ITR-6. Companies must maintain transfer pricing documentation proving arm's length price (ALP) for related party transactions. Specified domestic transactions include transactions with related parties, transactions with persons located in specified territories. Advance Pricing Agreement (APA) can be obtained for certainty.

Yes, dormant or inactive companies registered with MCA as "dormant company" under Section 455 must file ITR-6 even with NIL income for FY 2025-26. Companies with no business transactions, no income, and minimal maintenance expenses must file ITR-6 showing NIL or minimal income. This is required for compliance with Income Tax Act and Companies Act. Even struck-off companies must file pending returns before striking off. Late filing fees of ₹1,000 applies for companies with NIL tax liability. Complete audit may not be required if dormant status is approved by ROC.

Companies must ensure MCA compliance alongside ITR-6 filing. Mandatory MCA filings include: Form AOC-4 (audited financial statements with ROC), Form MGT-7 (annual return), DIR-3 KYC (director KYC), and active company tagging. Deadline for AOC-4/MGT-7 is 30 days from AGM date. Companies must hold AGM within 6 months of financial year end (by 30th September 2026 for FY 2025-26). Non-compliance attracts heavy penalties under Section 403/405 of Companies Act. Professional CA services ensure synchronized Income Tax and MCA compliance.