What this covers
ITR-6 is the company return for most companies other than those claiming Section 11 exemption. Filing relies on audited financials, tax computation, MAT and schedule accuracy.
Situations this page is built for
- Private limited company annual ITR.
- OPC with nil income.
- Company comparing 22%/15% regimes.
- Company with transfer pricing.
- Startup after statutory audit.
Documents and details to keep ready
- Audited financial statements.
- Tax audit report if applicable.
- AIS/Form 26AS.
- Advance tax challans.
- MAT and depreciation schedules.
Process
Confirm applicability
Identify the assessment year, financial year, state, form, registration status, taxpayer type, income head, notice section or transaction category before acting.
Reconcile source data
Match portal data with books, invoices, certificates, bank entries, AIS/Form 26AS, GSTR data, capital gains reports or payroll records.
Prepare the filing or response
Draft the return, registration, calculation, notice response, declaration, document checklist or project scope with supporting evidence.
Keep the audit trail
Download acknowledgements, challans, computation sheets, certificates, filings, orders, email approvals and expert working papers after completion.
Common mistakes
- Assuming nil-income company need not file.
- Wrong company tax regime.
- No MAT review.
- No transfer pricing Form 3CEB where applicable.
ITR-6 Company Income Tax Return Guide: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
For AY 2026-27, check the ITR utility, validation rules and official e-filing guidance before relying on secondary summaries.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
FAQs
Which year should I use for ITR-6 Company Income Tax Return Guide?
Use AY 2026-27 for FY 2025-26 income under the Income-tax Act, 1961. Use Tax Year 2026-27 for FY 2026-27 income under the Income Tax Act, 2025.
What documents should I share with a tax expert?
Share the portal screenshot, exact year, income breakup, certificates, AIS/Form 26AS, notices, challans and any computation already prepared.
Can WorkIndex help me find a specialist?
Yes. Post a requirement with the legal year, records and deadline so experts can quote on the real issue instead of a generic page title.
ITR-6 Company Income Tax Return Guide: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
For AY 2026-27, check the ITR utility, validation rules and official e-filing guidance before relying on secondary summaries.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
What to verify for ITR-6 Company Income Tax Return Guide
- Correct financial year, assessment year or tax year.
- Taxpayer type, age category, residential status and business/profession status.
- Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
- AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
- Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
- Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.
ITR-6 Company Income Tax Return Guide: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
For AY 2026-27, check the ITR utility, validation rules and official e-filing guidance before relying on secondary summaries.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
What to verify for ITR-6 Company Income Tax Return Guide
- Correct financial year, assessment year or tax year.
- Taxpayer type, age category, residential status and business/profession status.
- Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
- AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
- Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
- Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.