Companies other than those claiming an exemption under section 11 are required to file their income tax returns using the ITR-6 form, which is the income tax return filing form. This form is used by entities to record their income, deductions, and tax obligations for the applicable fiscal year.

Companies must file ITR 6, an income tax return form, comprising

Domestic Companies

Foreign Companies

Firms (partnerships, limited liability partnerships)

This form can be used to compute the tax due and report the revenue received by the aforementioned companies during the fiscal year. Entities that do not assert exemptions under section 11 of the Income Tax Act of 1961 are subject to ITR-6.

Eligible

According to the Income Tax Act, the following organisations are required to file ITR-6 forms:

Domestic firms:

Businesses with an Indian registered place of business are referred to as domestic firms, and they are subject to Indian tax regulations.

Foreign firms:

Foreign firms are businesses that are registered outside of India yet generate revenue there. 

Partnership Firms:

Limited liability partnerships (LLPs) and other partnership businesses that do not assert an exemption under Section 11 are included in this category.

Businesses with Professional or Business revenue:

All businesses with professional or business revenue are required to submit ITR 6.

Not-Eligible

1. AOP (Association of Persons), BOI (Body of Individuals), HUF (Hindu Undivided Family), Firm, Local Authority, and Artificial Judiciary Person.

2. Businesses that assert a section 11 exemption.

3. A business must submit its income return in ITR-7.

When Should I File the ITR-6 Form?

Businesses should be aware of the deadlines for filing ITR-6 in accordance with Section 139 of the Income Tax Act.

Companies that must have their books audited must do so by October 31st of the assessment year.

The date is November 30 if they are also covered by transfer pricing, which is Form 3CEB.



1. Mandatory Compliance & Penalty Avoidance:

In order to avoid fines and penalties from the revenue Tax Department, businesses are required by law to record their revenue.

2. Carry Forward Losses:

This feature enables businesses to deduct business losses—including speculative losses—from future revenue.

3. Claim Tax Refunds:

Allows businesses to request reimbursement for overpayments of TDS or advance taxes made throughout the fiscal year.

4. Facilitates capital and Loans: 

Business loans, credit facilities, and investment capital are more easily obtained when an ITR-6 is filed as evidence of income and financial stability.

5. Government bids:

Crucial for businesses and contractors submitting applications for government bids, which sometimes call for three to five years of filed reports.

6. Transparency & Reputation:

Shows investors, lenders, and stakeholders that finances are transparent.

Step-by-Step process

Step 1: 

Enter the company PAN and password to access the Income Tax Department's e-Filing portal.

Step 2:

Choose Income Tax Returns and File Income Tax Return after clicking on e-File.

Step 3:

Choose the relevant Assessment Year (for example, 2025–2026), Company as Status, and Return Type (Form ITR-6).

Step 4:

To start filing, select the online method. Part A, the first section, includes the company's general information, including its name, PAN, date of establishment, address, kind of business, and financial statements.

Step 5:

Next, complete the relevant Schedules based on the revenue source of your business, depreciation deductions, foreign asset deductions, GST, and any other disclosures that are necessary.

Step 6:

Totals for taxable income and tax due, including surcharge, cess, MAT, tax reliefs (if applicable), etc., are then included in Part B.

Step 7:

After verifying all the information, go to the Verification area, where you need to enter the name of the authorised signatory and use a registered Digital Signature Certificate (DSC) to digitally sign the return.

Step 8:

To file your return, select the Preview and Submit tab when all areas have been checked.

Step 9:

Download the acknowledgement receipt (ITR-V) from the internet site of the income-tax department after submitting it.

Deadline of filing ITR-6

The Income-Tax Act stipulates that accounts must be audited on October 31 of the assessment year.

The deadline for submitting the report in Form No. 3CEB is November 30 of the assessment year.

ITR-6 does not need a physical return with supporting documentation or attachments; it must be submitted online with a digital signature.

1. PAN Card

2. TAN Card

3. Certificate of incorporation/ CIN of the company

4. Audit Reports under Section 44AB

5. Audit Balance Sheet and Profit & Loss Account

6. Form 26AS

7. Bank Account Statements

8. Details of investments, Capital gains, or specific disclosures

9. Financial Statements Audited

10. Form 26AS

11. TDS Certificates (Form 16A) Regarding non-salary revenue

12. Advance tax or self-assessment tax challans (form 280)

13. Forms 3CD (if applicable) and 3CA/3CB

14. Form 10BB or other audit reports, (if applicable)

As required by the Revenue Tax Act, businesses must correctly disclose their revenue, spending, tax liabilities, and compliance information by filing ITR-6. It encourages accountability, financial transparency, and compliance with company tax laws.

Companies must file the ITR-6 Form in order to preserve financial transparency and guarantee compliance with tax rules.

Companies that do not claim Section 11 exemptions must file ITR-6, a digital-only compliance procedure, by October 31st via DSC.