Income Tax
Company ITR Filing
Prepare and file corporate income tax returns for private and public limited companies.
What's covered
- Companies file their income tax return on Form ITR-6, which applies to all companies — private limited, one-person and public limited — except those claiming exemption under §11 for charitable or religious income, who instead file ITR-7.
- ITR-6 is reconciled with Form 26AS and no annexures or supporting documents are attached to it; the figures are reported directly in the return schedules.
- Schedule MAT applies the Minimum Alternate Tax under §115JB, which ensures a company with book profits pays a minimum tax even where normal-provisions tax is lower.
- A tax audit under §44AB is required where sales or turnover exceed ₹1 crore, and the return is due by 31 October 2026 for AY 2026-27 (30 November where transfer-pricing applies).
How we work
- 01
Finalise accounts and audit
We prepare the company's financial statements, complete the statutory and tax audit, and reconcile income and TDS with Form 26AS before the return is drawn up.
- 02
Compute tax including MAT
We compute income under the normal provisions and the Minimum Alternate Tax under §115JB on book profits, and report the higher of the two in Schedule MAT on ITR-6.
- 03
File ITR-6 with a digital signature
We e-file ITR-6 using the company's digital signature by 31 October 2026 (30 November where transfer-pricing provisions apply), with no annexures attached to the return.
Documents required
- PAN and incorporation details of the company
- Audited financial statements and the tax audit report
- Form 26AS and TDS reconciliation
- Digital signature of an authorised director
- Schedule of additions, disallowances and book-profit working for §115JB
- Details of carried-forward losses and depreciation
Applicable laws & forms
- Income-tax Act 1961 — charges corporate income to tax
- ITR-6 — return form for all companies except those claiming §11 exemption (who file ITR-7)
- §115JB — Minimum Alternate Tax on book profits, reported in Schedule MAT
- §44AB — tax audit where sales or turnover exceed ₹1 crore
- §139 — due date 31 October 2026 for AY 2026-27, extended to 30 November where transfer-pricing applies
Frequently asked questions
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