ITR-6: Companies
ITR-6 is applicable to companies other than those claiming exemption under Section 11 (i.e., income from property held for charitable or religious purposes).
Entities that file ITR-6:
Private limited companies
Public limited companies
One Person Companies (OPCs)
Section 8 companies (if not claiming Sec 11 exemption)
Other domestic companies not covered under ITR-7
Price: ₹ 6,999/-
Timeline : 7-15 Days
Proprietorship
Benefits
✅ Statutory compliance – Avoids interest, penalties, and prosecution
✅ Transparency for stakeholders – Investors, banks, regulators
✅ Carry forward business and capital losses
✅ Claim deductions, depreciation, and MAT credit
✅ Essential for funding, tenders, and credit rating
Documents Required
✅ PAN and CIN
✅ Incorporation certificate
✅ Digital Signature Certificate (DSC)
✅ Board resolution (if applicable)
✅ Audited Balance Sheet
✅ Profit & Loss Account
✅ Cash flow statement (if applicable)
✅ Trial balance and ledgers
✅ Tax audit report (Section 44AB)
✅ GST returns
✅ Details of dividends declared and paid
✅ Advance tax and self-assessment challans
✅ Shareholding pattern
✅ Schedule AL (Assets & Liabilities for co.)
✅ Fixed asset register for depreciation
✅ Related party transactions
✅ Foreign income/assets (if any)
✅ Deductions under Chapter VI-A (where allowed)1
✅ CSR expenditure (if applicable)
Proprietorship
Deliverables
✅ Acknowledgment
✅ Final ITR-6 form with computation
✅ Depreciation and MAT schedule
✅ Balance Sheet and P&L summary (as per IT Act)
✅ E-verification support