Income Tax
Quick answer: ITR-6 Is Mandatory for Every Indian Company — And the Audit Deadline Is Not Negotiable. Every private limited company, public limited company, and one person company in India must file ITR-6 under Section 139(1) every assessment year. There is no small-company exemption. The consequences of missing the October 31 deadline are mechanical. Interest under Sections…
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Audience
We assess Section 44AB applicability, Section 115JB MAT, and recommend 115BAA / 115BAB regime election.
Trial balance is finalised into P&L, Balance Sheet, Cash Flow, and Notes to Accounts as per Schedule III.
Form 3CA / 3CD is prepared by our expert and uploaded before the 30 September 2026 deadline.
ITR-6 is drafted with Schedule MAT, Schedule BP, Schedule ESR, Schedule 80G, and Form 10CCB / 10CCBA.
Section 92E report is coordinated for international transactions. MAT under 115JB is computed.
ITR-6 is e-filed on the income tax portal with DSC of the managing director / authorised signatory.
We track intimation under Section 143(1), demand under 156, and refund credit within 30-60 days.
Why file this
8 documents needed for company itr filing.
Why file company itr filing with FinTax24 instead of doing it yourself.
| Aspect | DIY / Portal | Local Tax Consultant | FinTax24 |
|---|---|---|---|
| Filing time | 7–14 days (typical) | Varies by availability and workload | 5-7 business days |
| Expert review | None | Depends on the consultant | Expert verified on every filing |
| Document check | You self-verify; rejected on portal | Manual review may vary | Pre-verified by our team before submission |
| Support | Email / chatbot | Appointment-based or office hours | WhatsApp + phone, Mon–Sat 10 AM–7 PM IST |
| Pricing | Government fees only | Consultant fee + government fees | Transparent: From ₹4,999 + govt fees |
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All Indian companies — private limited, public limited, OPC — file Form ITR-6 under Section 139(1) for AY 2026-27, EXCEPT companies claiming exemption under Section 11 (charitable objects) which file ITR-7. Foreign companies file ITR-6 also, but with different schedules. Section 8 companies file ITR-7 unless their income is fully exempt under 11/12.
Section 44AB mandates tax audit for all companies irrespective of turnover — Form 3CA + Form 3CD must be completed and uploaded by 30 September 2026 (one month before the 31 October ITR-6 due date). Audit is also mandatory for foreign companies operating in India through a branch / liaison office.
ITR-6 for AY 2026-27 must be filed by 31 October 2026 if Section 44AB audit applies (all companies). If transfer pricing under Section 92E is required (international / specified domestic transactions), due date is 30 November 2026. Belated filing under Section 139(4) is not available for companies.
Section 115JB Minimum Alternate Tax requires companies to pay 15% (plus 10% surcharge + 4% cess = effective 15.6%) on book profit as per Schedule III when regular income tax is lower than 15% of book profit. MAT credit is allowed for set-off against regular tax in the next 15 AYs subject to Section 115JAA conditions.
Section 115BAA (22% + 10% surcharge + 4% cess = effective 25.17%) is available to all domestic companies — a one-time irrevocable election. Section 115BAB (15% + 10% surcharge + 4% cess = effective 17.16%) is for new domestic manufacturing companies incorporated on or after 01 October 2019. Both regimes waive MAT / DDT / dividend deduction.
Section 92E Form 3CEB transfer pricing audit is required if aggregate international transactions exceed ₹1 crore OR aggregate specified domestic transactions exceed ₹20 crore. Form 3CEB must be filed by 30 November 2026. Non-filing attracts penalty under Section 271BA of ₹1,00,000.
Company ITR-6 filing starts from ₹4,999 (turnover up to ₹10 crore, no transfer pricing, regular tax regime). Tax audit + ITR-6 starts from ₹9,999 for small companies. Transfer pricing cases (Section 92E) start from ₹24,999. Section 115BAA / 115BAB regime election included at no extra cost.
There is no belated filing window for companies under Section 139(4). Non-filing attracts: (i) Section 234F late fee not applicable but penalty under Section 270A of 50%-200% of tax due; (ii) Section 276CC prosecution with imprisonment 3 months to 3 years + fine if tax due exceeds ₹25,000; (iii) director disqualification under Section 164(2) if return not filed for 3 consecutive AYs.
ITR-6 Is Mandatory for Every Indian Company — And the Audit Deadline Is Not Negotiable. Every private limited company, public limited company, and one person company in India must file ITR-6 under Section 139(1) every assessment year. There is no small-company exemption. The consequences of missing the October 31 deadline are mechanical. Interest under Sections 234A and 234B on outstanding tax accrues. Prosecution under Section 276C applies for deliberate non-filing. What makes the deadline genuinely difficult is that it depends on the tax audit being completed first. The audit report — Form 3CA or 3CD — must be prepared by the statutory auditor. It must be approved by the board. It must be attached to the ITR-6 filing. If the auditor finishes in October, there is no time left for the tax team.
FinTax24 begins ITR-6 coordination in April, before the year closes. This gives the audit and tax work tracks enough slack to complete without rushing each other. The process covers the full scope: ITR-6 preparation and e-filing, Section 44AB tax audit coordination, Minimum Alternate Tax computation under Section 115JB, and AO representation if the filing triggers a scrutiny notice.
Any company with turnover, gross receipts, or profits exceeding the Section 44AB threshold requires a tax audit by a practising tax professional. The audit produces Form 3CA or Form 3CD, along with an audited financial statement. The ITR-6 cannot be filed without the audit report. If the auditor delivers in late September, the tax team has days to complete the ITR-6. That schedule produces errors in classification, missed deductions, and incorrect schedules.
A Rajkot pharmaceutical company's experience illustrates the risk. Their auditor completed the audit in the last week of September. The ITR-6 filed in a rush omitted a Section 80-IA deduction the company was legitimately entitled to. The error surfaced as a demand under Section 143(3) scrutiny four months later. It required a formal reply with supporting evidence. FinTax24's approach is to have the complete tax computation agreed with the auditor by July. When the audited financials arrive, the ITR-6 is prepared from a finished template rather than assembled under pressure.
Minimum Alternate Tax under Section 115JB applies when a company's book profit produces a higher tax than the regular corporate tax rate. The difference is MAT. It is carried forward as a credit to be used against future tax. FinTax24 tracks the eight-year carryforward window as part of the engagement. It is not unusual for a company to have MAT credits expiring unused because nobody was watching the window.
Companies with international related-party transactions also require a transfer pricing report under Section 92E. This is not an add-on to the main filing. It is a precondition. Omitting it or filing with an incorrect arm's length price exposes the company to a transfer pricing adjustment and penalty under Section 271AA.
The ₹4,999 fee covers ITR-6 preparation, e-filing, and Section 44AB audit coordination. MAT computation, Section 115BAA or 115BAB regime election, and Section 92E transfer pricing coordination are billed separately based on complexity. All fees are discussed and agreed before the engagement begins.
Key sources: incometax.gov.in, eportal.incometax.gov.in.
Reviewed by FinTax24 Compliance Desk · Review date
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