ITR-6 — the company return
ITR-6 is filed by every company registered under the Companies Act except one claiming exemption as a charitable or religious institution. It must be filed electronically under digital signature, with no paper option, and it presumes a full set of audited accounts already exists.
At a glance
- Who files it
- Companies, except those claiming exemption under section 11
- Digital signature
- Mandatory
- Audited accounts
- Required
- Paper filing
- Not available
- Our fee
- Quoted before we start
What the form assumes you already have
ITR-6 is not a form you can complete from bank statements. It presumes audited financial statements, a tax audit report where applicable, and a reconciliation between book profit and taxable profit. The return reports the outcome of work that has already been done.
This is why company returns are quoted rather than priced flat: the return itself is a small part of the engagement, and the size of the rest depends entirely on the state of the accounts.
The audit report must reach the portal before the return, not with it
Where a tax audit applies, the audit report is filed separately by the auditor and must be accepted on the portal before the return is submitted, because the return quotes its acknowledgement number. Companies routinely leave both to the same week, discover the auditor cannot upload in time, and miss the deadline on a technicality rather than for want of information. Book the auditor's upload a fortnight ahead of your own filing date.
Questions we get asked
Can a company file on paper?
No. ITR-6 is electronic only, under digital signature. There is no paper alternative.
Does a dormant company still file?
Yes. A company files a return every year regardless of whether it traded. Nil returns are still returns.
Which companies use ITR-7 instead?
Those claiming exemption under section 11 as charitable or religious institutions, along with certain other entities. Everyone else uses ITR-6.
Want us to handle it?
Flat ₹499 including GST for ITR-1 and ITR-4. Everything else quoted before any work starts, with no charge for the quote.