ITR-6 Filing Services for private limited companies and corporates.
Accurate and timely ITR-6 filing for private limited companies, public companies, OPCs, and foreign companies — with MAT computation, tax audit coordination, Schedule SH-1 and BP compliance, and Section 115BAA regime optimisation by qualified Chartered Accountants in Mumbai.
Every company incorporated under the Companies Act — whether profitable, loss-making, or dormant — must file ITR-6 on or before 31 October of the assessment year. Non-filing or late filing attracts penalties, forfeits loss carry-forward rights, and can trigger scrutiny from the income tax department. At NDS Advisors, we treat corporate ITR-6 filing as an extension of our audit and assurance practice — not a year-end afterthought.
ITR-6 demands precise computation across multiple tax regimes — the regular 30% rate, the concessional 22% under Section 115BAA, or 15% for new manufacturing companies under Section 115BAB. Layered above this is the Minimum Alternate Tax framework under Section 115JB — requiring a separate book profit computation, Schedule BP, and MAT credit carry-forward analysis for each assessment year.
Our CA team handles ITR-6 filing for private limited companies, startups, OPCs, subsidiaries of foreign companies, and public companies across industries — manufacturing, real estate, healthcare, technology, and financial services. We coordinate with the statutory auditor, file the tax audit report, prepare all required schedules, and ensure your ITR-6 is filed clean, on time, and reconciled to the last rupee.
What's Included in ITR-6 Filing
Tax Audit — Form 3CA & 3CD
Coordination and filing of the mandatory tax audit report for companies — Form 3CA and comprehensive Form 3CD — before the 31 October due date.
MAT Computation — Schedule BP
Book profit computation under Section 115JB, MAT liability determination, and MAT Credit Entitlement carry-forward analysis for up to 15 years.
Tax Regime Optimisation
Evaluation of regular 30% rate vs Section 115BAA (22%) vs Section 115BAB (15%) — identifying the most tax-efficient regime for your company's profile.
Schedule SH-1 & Shareholding
Accurate disclosure of promoter and non-promoter shareholding pattern in Schedule SH-1 — mandatory for all companies filing ITR-6.
TDS Reconciliation & Advance Tax
TDS credit verification against Form 26AS and AIS, advance tax computation and reconciliation, and self-assessment tax payment before filing.
Depreciation & Brought-Forward Losses
Block-wise depreciation under Section 32, unabsorbed depreciation and business loss carry-forward tracking, and correct set-off across assessment years.
Our ITR-6 Filing Process
Audit Report Coordination
We coordinate with the statutory auditor to obtain Form 3CA/3CD and upload the tax audit report before the company ITR is filed.
Financial Data Verification
Audited P&L and Balance Sheet verified against Form 26AS, AIS, TDS returns, GST filings, and advance tax challans for complete reconciliation.
Tax & MAT Computation
Income tax computation under applicable regime, MAT liability under Section 115JB, and MAT credit utilisation — with a clear tax summary for approval.
ITR-6 Preparation & Filing
All schedules — BP, SH-1, AL, CG, HP — accurately populated and verified before filing on the income tax portal by the authorised signatory.
e-Verification & Acknowledgement
DSC-based e-verification by the Managing Director or authorised person, with ITR-V acknowledgement shared within 24 hours of filing.
Why Choose NDS Advisors for ITR-6
Frequently Asked Questions
ITR-6 must be filed by all companies registered under the Companies Act — private limited, public limited, OPCs, and foreign companies with a permanent establishment in India — except companies claiming Section 11 exemption (trusts), which file ITR-7. Filing is mandatory regardless of whether the company has income or loss in the year.
Domestic companies can opt for 22% under Section 115BAA (effective ~25.17%) by foregoing certain deductions, or 15% under Section 115BAB for new manufacturing companies. Companies not exercising these options are taxed at 30% (25% if turnover in preceding year was up to ₹400 crore). MAT at 15% of book profit applies where the regular tax falls below the MAT threshold.
Under Section 115JB, if a company's regular tax liability is less than 15% of book profit, MAT at 15% (plus surcharge and cess) becomes payable. The excess of MAT over regular tax is available as MAT Credit under Section 115JAA, which can be carried forward for up to 15 years against future regular tax liability.
Yes. All companies must get accounts audited under Section 44AB regardless of turnover. The statutory auditor typically certifies the tax audit in Form 3CA and Form 3CD. The audit report must be filed on the income tax portal before ITR-6 is submitted by 31 October of the assessment year.
The due date for ITR-6 is 31 October of the assessment year. For companies with international transactions or specified domestic transactions under transfer pricing, the due date is 30 November. Late filing attracts ₹5,000 penalty under Section 234F and forfeits loss carry-forward rights.
Schedule SH-1 requires disclosure of the shareholding pattern — promoter and non-promoter shareholding — at year end. Schedule BP is the Book Profit computation under Section 115JB for MAT. Both must be accurately populated; errors trigger scrutiny notices.
Dividend received by a domestic company is taxable following the abolition of DDT from AY 2021-22. However, dividend received from a subsidiary is deductible under Section 80M to the extent distributed to shareholders before the filing due date — preventing cascading tax on inter-corporate dividends.
Required documents include audited financials, Form 3CA/3CD, Form 26AS and AIS, TDS certificates, advance tax challans, depreciation schedule, related party transaction details, shareholding pattern, MAT computation, and prior year ITR-6. We share a comprehensive company-specific checklist at engagement start.
Corporate Tax Filing, Done Right
MAT, Section 115BAA, tax audit, Schedule BP — our CA team handles every element of ITR-6 for your company, accurately and on time, every assessment year.
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