If our experts find your requirement can't be fulfilled as scoped, you get a full refund of the professional fee — no questions, no fine print. Government charges already paid are pass-through and go to the government, not us.
Written breakup before you pay
Every quote shows the professional fee, government charges and taxes as separate lines — you approve the full breakup in writing before paying anything.
Government charges are pass-through
Filing fees and department charges go to the government, not to us. They vary by state and case, so we show them separately for your situation.
No payment without your sign-off
The free consultation comes first. You only pay after you have seen the exact scope, the exact breakup and the expected timeline — no surprises later.
1
Free consultation. Tell us what you need; a CA, CS or advocate maps the exact scope.
2
Written quote. You receive the plan, the line-by-line breakup and the timeline in writing.
3
You approve, then pay. Work starts only after you sign off on the quote.
ITR-6 Filing Package Inclusions
ITR-6 preparation for companies
Financial statements, MAT and carry-forward schedules
Deductions: 80JJAA, 80G, scientific research
E-filing with DSC
Acknowledgement and computation handover
30-second check
Is this the right ITR form for you?
Answer a few quick questions. If this page isn't your form, we'll point you to the right one.
You know exactly which filings, documents and handover items belong to your selected plan.
Extra costs shown separately
State-specific and case-specific government charges are shown separately.
No blind upgrade
Choose the tier around the way you plan to operate, not simply the highest price.
After you pay
What happens after you pay
Five steps, no guesswork — you always know exactly what comes next. Tap a step to see what it involves.
12345
You pay securely. Payment is confirmed instantly, and your receipt with the written fee breakup lands in your inbox.
1. Overview — ITR-6 as the company return
Every company in India files its income-tax return in ITR-6: private limited, public limited, one-person, and foreign companies with Indian income. The only companies that stay out are those claiming exemption under section 11 for charitable or religious purposes — they file ITR-7.
Filing is mandatory every year, profit or loss. A zero-income company, a ₹5 crore loss, a dormant company — each files. Miss the deadline on a loss year and you lose the right to carry that loss forward. That costs more than any late fee.
ITR-6 runs to some 35 schedules: depreciation blocks, capital gains, loss set-offs, MAT computation, bank accounts, TDS, audit particulars, shareholding — plus, for AY 2026-27, expanded disclosures on DPIIT startup recognition, MSME status and shareholding patterns. The form assumes audited books, a Form 3CD tax audit report, and reconciled numbers.
One more thing to fix in your head before we go further: the return you are preparing right now (FY 2025-26, AY 2026-27, due October 2026) is the last one governed by the Income-tax Act, 1961. From 1 April 2026, the Income-tax Act, 2025 takes over. Section numbers change — section 115BAA becomes section 200, section 115BAB becomes section 201, section 115JB becomes section 206. The substance carries over; the numbering doesn't.
2. The rate-choice decision: normal provisions vs 115BAA vs 115BAB
This is the one decision that moves the most money — and it's irrevocable.
Normal provisions. The default. Turnover up to ₹400 crore in the reference previous year (for FY 2025-26, that means FY 2023-24): 25%. Above that: 30%. Surcharge nil to 7% to 12% across the ₹1 crore and ₹10 crore income marks, plus 4% cess on tax and surcharge. Effective rates: 26.00% / 27.82% / 29.12% at the 25% slab; 31.20% / 33.38% / 34.94% at 30%. You keep every deduction — depreciation, section 35 research spend, Chapter VI-A deductions, brought-forward losses, MAT credit. MAT applies.
Section 115BAA [200]. Any domestic company can opt in. Flat 22% on total income, flat 10% surcharge regardless of income, 4% cess — effective 25.168%. No MAT. The price: you give up additional depreciation, section 35 research deductions, SEZ deductions under 10AA, most Chapter VI-A deductions (80JJAA, 80M and 80LA survive), and set-off of brought-forward losses linked to those forgone deductions. Exercise the option in Form 10-IC, electronically, on or before the section 139(1) due date. Once exercised it applies to every subsequent year and cannot be withdrawn; you file 10-IC only in the first year.
Section 115BAB [201]. The 15% rate for new manufacturing companies: incorporated on or after 1 October 2019, making fresh manufacturing investment, with the same no-deductions bargain as 115BAA and no MAT. Effective 17.16%. Exercised through Form 10-ID, irrevocable. The catch: the commencement-of-manufacture window closed on 31 March 2024. If your company began manufacturing after that, 115BAB is off the table.
Worked comparison. Take a domestic company with total income of ₹4 crore and book profit of ₹5 crore, no deductions worth keeping:
Normal: 25% of ₹4 crore = ₹1 crore; surcharge 7% = ₹7 lakh; cess 4% of ₹1.07 crore = ₹4.28 lakh. Total: ₹1.11 crore (27.82%). MAT check: 15% of ₹5 crore book profit = ₹75 lakh + surcharge + cess = ₹83.46 lakh — lower than normal tax, so no MAT bite.
115BAA: ₹88 lakh tax + ₹8.8 lakh surcharge + ₹3.87 lakh cess = ₹1.0067 crore (25.168%). No MAT — saves ~₹10.6 lakh a year.
Now flip it: the same company with ₹3 crore of brought-forward losses and heavy additional depreciation. Under normal provisions, taxable income collapses toward zero, MAT kicks in at ₹83.46 lakh, and the company builds MAT credit. Under 115BAA, those losses evaporate — you pay 25.168% on the full ₹4 crore. The right answer depends on actuals, not brochure rates.
3. MAT, explained plainly
Minimum Alternate Tax exists for one reason: some companies show healthy book profits and pay almost no tax. Section 115JB [206] starts from book profit — the audited profit and loss, adjusted as the section prescribes — and charges 15% on it. If normal tax falls below 15% of book profit, you pay the MAT amount instead.
When it bites. Companies with large deductions relative to book profit: heavy depreciation, section 35 research spend, brought-forward losses, exempt income. A company with ₹5 crore of book profit but ₹80 lakh of taxable income pays ₹20.8 lakh under normal provisions — then MAT steps in and the bill becomes ₹83.46 lakh.
Who escapes it. Companies opting for 115BAA or 115BAB are outside MAT entirely. Companies whose normal tax already exceeds 15% of book profit never trigger it.
MAT credit. The difference between MAT paid and normal tax is carried forward up to 15 assessment years (section 115JAA) and set off when normal tax exceeds MAT. Track it year by year; the portal expects the ledger to reconcile.
What changes next. Under the 2025 Act framework, the Finance Act, 2026 reportedly cuts MAT to 14% from tax year 2026-27, stops fresh MAT credit, and preserves old 115JAA balances only for new-regime optants — set-off capped at 25% of tax payable yearly. None of this applies to the return you are filing now (AY 2026-27). But if your company sits on MAT credit, the transition rules decide how much survives — have that conversation early.
4. The schedules that trip people up
Three schedules cause most of the trouble.
Schedule DPM — depreciation on plant and machinery. A block-of-assets computation, not an asset list. For each rate block (15%, 30%, 40%, 60%, 80%, 100% — general plant at 15%, computers at 60%, aeroplanes at 40%), enter opening written-down value, additions used 180 days or more, additions used less than 180 days, and sale consideration. Under-180-day additions get half the rate — the portal enforces the split, so addition dates must be right. Additional depreciation rows exist, but only under normal provisions, not 115BAA/115BAB. Closing WDV must match the tax fixed-asset register and Form 3CD.
Schedule DOA — depreciation on other assets. Same block logic for buildings (5% residential, 10% others), furniture and fittings (10%), intangibles like patents and know-how (25%), and ships (20%).
Schedule DCG — deemed capital gains. Selling depreciable assets triggers section 50: the gain is deemed short-term capital gain, computed from the block — sale consideration minus opening WDV and additions. If the entire block ceases to exist, the negative difference is allowed. Miss this schedule and the assessing officer will find the sale in your AIS anyway.
Schedule ESR — expenditure on scientific research. Deduction under section 35 [45]. The schedule wants approval numbers, the institution you paid, amounts, and the nature of the research. Under 115BAA/115BAB you cannot claim it at all.
Schedule DEP summarises DPM + DOA. Schedule BP bridges accounting profit to business income. Schedules CYLA, BFLA and CFL track current-year set-off, brought-forward set-off, and losses carried forward — get these wrong and the portal will not carry your losses correctly next year.
5. Audit and certification prerequisites
Every company gets a statutory audit under the Companies Act — non-negotiable, regardless of turnover. For tax purposes the report feeds the return in a specific way: accounts audited under any law go in Form 3CA with particulars in Form 3CD, signed by the statutory auditor.
Section 44AB's turnover thresholds (₹1 crore, or ₹10 crore where cash receipts and payments are each within 5% of the total) are academic for companies — the Companies Act audit already triggers 3CA/3CD. Timing matters: the tax audit report is due at least one month before the return — 3CD by 30 September for a 31 October deadline.
Transfer pricing. International transactions or specified domestic transactions above the thresholds need a transfer pricing study and an accountant's report in Form 3CEB, filed at least one month before the return — which is why the deadline stretches to 30 November for these companies. Missing 3CEB is one of the most expensive mistakes on this list: penalties are severe, and the return asks for the 3CEB acknowledgement number.
6. Documents and information needed
Before anyone opens the portal, gather:
Audited financials: balance sheet, profit and loss, notes, directors' report
Tax audit report (Form 3CA/3CD) acknowledgement; Form 3CEB acknowledgement and transfer pricing documentation, if applicable
Form 10-IC or 10-ID, if opting for 115BAA/115BAB (file before the return)
Fixed-asset register with put-to-use dates, addition invoices, sale deeds for disposals
Bank statements for all accounts (Schedule BA needs every account, including dormant ones), loan statements
TDS certificates (Form 16A), Form 26AS, AIS and TIS — reconcile all three
GST returns (GSTR-1, 3B, 9) for turnover reconciliation
Shareholding details and any change during the year (section 79 loss-carry rules turn on this)
Dividend, interest and capital-gain statements; brought-forward loss and MAT credit ledgers from last year's return
DSC of the authorised signatory, registered on the portal
7. Step-by-step filing process
1. Close the books and finish the statutory audit. Incorporate every audit adjustment into the books or carry it explicitly into the tax computation.
2. Complete the tax audit. Furnish Form 3CA/3CD by 30 September (for the 31 October deadline); note every 3CD disclosure that affects the return.
3. Decide the tax regime. Normal, 115BAA or 115BAB — modelled on actual numbers, not headline rates. If opting in, file Form 10-IC or 10-ID electronically on or before the return due date, before the return itself.
4. Build the computation. Bridge accounting profit to taxable income: add back disallowances, deduct depreciation per the Act (DPM/DOA), apply set-offs (CYLA/BFLA/CFL), compute normal tax and MAT, apply MAT credit.
5. Reconcile. Turnover with GST, TDS with 26AS, income with AIS/TIS, depreciation with 3CD.
6. Fill ITR-6 on the portal. Schedules first, then the computation. Fix every validation error; don't override what you don't understand.
7. Pay, file, verify. Advance tax and self-assessment challans must cover the liability (enter BSR codes and challan numbers correctly). Upload and sign with the registered DSC of the managing director or authorised person — EVC and Aadhaar OTP are not options for companies.
8. Check processing. Download the filed return and computation, confirm the acknowledgement, and track processing under section 143(1). Answer any defective-return notice under section 139(9) within the time given.
8. Common mistakes
Picking 115BAA and then claiming deductions. The option bars specified deductions. If your computation still claims section 35 research spend or additional depreciation, the return is internally inconsistent — and the regime choice is irrevocable.
Filing Form 10-IC late or not at all. The option must be exercised on or before the section 139(1) due date. Tribunals have occasionally rescued belated filings for subsequent years — don't plan your compliance around litigation.
Claiming MAT credit against 115BAA income. Brought-forward MAT credit can't be set off against 115BAA/115BAB tax. Companies with large credit balances sometimes do better staying normal until the credit is exhausted — model both.
Depreciation schedule mismatches. DPM/DOA closing WDV must agree with the tax fixed-asset register and Form 3CD. The 180-day addition split is the usual culprit — October put-to-use gets half rate, and the date evidence must exist.
Missing 3CEB. International transactions without a transfer pricing report by the deadline. The return asks for the acknowledgement number; its absence is visible immediately.
Ignoring the AIS. The department pre-fills from AIS/TIS — interest, dividends, a property sale you forgot. Reconcile before filing, not after the notice.
9. How a professional helps — and what we will NOT promise
A good tax professional earns the fee before the return is filed: modelling the regime choice on real numbers, building a defensible book-to-tax bridge, reconciling the four data sources the department already holds, getting the depreciation blocks right, and sequencing 10-IC, 3CD and 3CEB correctly. After filing: 143(1) adjustments, 139(9) defect notices, and scrutiny — with working papers behind every figure.
What we will not promise: no guaranteed refund and no refund timeline — processing is the department's. No "zero tax" outcomes. No assurance that a belated Form 10-IC will be condoned. No filing on unreconciled books — a return built on unreconciled numbers is a notice waiting to happen.
10. FAQs
1. Which ITR form does a private limited company file?
ITR-6. Every company — private limited, public limited, one-person, foreign company with Indian income — files ITR-6, unless it claims exemption under section 11, in which case it files ITR-7.
2. Does a company with no income still file ITR-6?
Yes. Filing is mandatory every year regardless of income or loss. A dormant company files too.
3. What is the due date for ITR-6?
31 October of the assessment year for audited companies — which is effectively all companies. With Form 3CEB transfer pricing, the deadline is 30 November.
4. Can ITR-6 be revised after filing?
Yes, under section 139(5), before the end of the assessment year or completion of assessment, whichever is earlier.
5. What happens if ITR-6 is filed late?
Fee under section 234F — ₹5,000, or ₹1,000 if total income is up to ₹5 lakh — plus interest under sections 234A/B/C. Worse, business losses (other than unabsorbed depreciation) can't be carried forward on a late return.
6. Who signs the company's return?
The managing director. Where there is no MD, or he cannot verify for unavoidable reasons, a director or other authorised person verifies. Filing is DSC-only.
7. Can a company file ITR-6 without audit?
Practically no. The Companies Act mandates statutory audit, and the tax audit report in Form 3CA/3CD feeds the return. The return itself asks for audit particulars.
8. Should my company opt for section 115BAA?
With no significant deductions, brought-forward losses, or MAT credit to protect, 115BAA's 25.168% usually beats the normal 26–29.12%. With large MAT credit or incentive-linked deductions, staying normal can win. Model both on actuals — the choice is irrevocable.
9. Is section 115BAB still available?
Only for companies that qualified within the original window — incorporated on or after 1 October 2019 with manufacture commenced by 31 March 2024. New opt-ins after that window appear closed.
10. How does MAT credit work in practice?
Each year you pay the higher of normal tax and 15% of book profit. The excess over normal tax becomes credit, carried forward up to 15 years and set off when normal tax exceeds MAT. Keep the ledger reconciled.
11. What is the 180-day rule in depreciation?
Assets put to use for less than 180 days in the year get depreciation at half the block rate. Schedule DPM splits additions into the two buckets; the put-to-use date must be evidenced.
12. My company is a DPIIT-recognised startup. Does 80-IAC change the ITR-6?
Yes. 80-IAC (section 140 under the 2025 Act) gives 100% deduction of eligible business profits for 3 consecutive years of your choice within the first 10 years — for startups incorporated between 1 April 2016 and 31 March 2030 with an Inter-Ministerial Board certificate. But it's a Chapter VI-A deduction, unavailable under 115BAA/115BAB, and MAT still applies during the holiday years since the deduction is added back for book profit.
13. What is Form 3CEB and does my company need it?
The transfer pricing accountant's report for companies with international transactions or specified domestic transactions. Due one month before the return — 31 October for a 30 November deadline. Penalties for default are steep.
14. How do section numbers change under the Income-tax Act, 2025?
Per CBDT's navigator: 115BA → 199, 115BAA → 200, 115BAB → 201, 115JB (MAT) → 206, 80-IAC → 140, section 32 → 33, section 35 → 45. The 2025 Act applies from 1 April 2026; your current return still uses the old numbers.
15. Can an LLP file ITR-6?
No. LLPs and partnership firms file ITR-5. ITR-6 is only for companies.
You pay for our expert's time — document checking, filing, follow-ups — not the government. The government fee goes to the government; our fee is for the work we do so you don't have to figure it out yourself.
Companies other than those claiming exemption under Section 11 (those use ITR-7). Every company — private, public, one-person — files ITR-6, whether profitable or not.
Typically October 31 following the financial year, with the tax audit report usually due earlier. We manage the audit-report-before-return sequence for you.
Yes. Even a dormant or zero-revenue company must file. Non-filing attracts penalties and can complicate future compliance like strike-off.
MAT applies to companies whose regular tax falls below a prescribed percentage of book profits — startups and loss-making companies included. We compute it every year and track the credit for set-off in profitable years.
Section 115BAA offers a lower flat rate without most exemptions; 115BAB is for new manufacturing companies. The choice depends on your exemption profile — and once made, it generally sticks. We model it with your numbers.
Quote-based, depending on turnover, audit status, and related-party complexity. Request a quote with your company details.
We can work from your trial balance and records to prepare financials first, then file. It is a common engagement for us — talk to us early, not in October.
Our return is paired with your tax audit report, and the working files are kept assessment-ready. If scrutiny comes, the answers are already prepared.
Depends on your income sources. Salary + one house + other income: ITR-1. Business or profession: ITR-3 or ITR-4 (presumptive). Companies: ITR-6. Filing the wrong form gets your return marked defective — we pick the right one.
Belated returns attract a fee (Rs.5,000, or Rs.1,000 if income is below Rs.5 lakh), you lose the right to carry forward most losses, and interest accrues under Sections 234A/B/C. File on time — it's free to be punctual.
What clients say about working with us
Real stories from businesses we've worked with.
Trademark Registration“
Our Trademark was applied in all the classes with a short span of time by Complykart Trademark Experts and I can say the level of expertise and commitment they carry is remarkable. It's an A+ from my side. We are now sticking to ComplyKart only.
Company Registration“
I found the professionalism of the staff at complykart.com, a pleasure to work with. As a foreigner to India, they took the time to explain the documentation and assisted in every question I raised. I was pleased that complykart.com made it easy for my Business.
Merger & Acquisition“
Trust, Commitment, Dedication and responsiveness are the best things with ComplyKart. Thanks for handling our Merger assignment with so much care. After my business disputes, complykart handles all things with own sense of understanding.
