Glossary
ITR-6
ITR-6
Income Tax Return Form 6 ITR-6 is the dedicated tax return form for all companies registered under the Companies Act, excluding those claiming exemption under Section 11 (charitable/religious trusts). It necessitates detailed corporate financial disclosures, balance sheets, and compliance with the Minimum Alternate Tax (MAT).
Where it appears in practice
It is critical for corporate compliance; every registered company must file ITR-6 irrespective of profit or loss, typically by October 31st [VERIFY deadline] following the financial year, to avoid substantial late filing penalties.
A worked example
A Private Limited Company engaged in manufacturing must electronically file ITR-6, appending its audited balance sheet, profit and loss account, and auditor's report for the financial year.
Related terms
- Private Limited Company
- Minimum Alternate Tax (MAT)
- Section 11
Let the practice handle it
This term sits inside real compliance work — returns, filings, and deadlines. That work is one of the services the practice runs end to end.
Income Tax Return Filing