Company ITR Filing
Companies file ITR-6, due 31 October 2026 for AY 2026-27 since every company's accounts must be audited under the Companies Act. Khata World models your tax liability under Section 115BAA/115BAB, checks MAT applicability, and files using your director's Digital Signature Certificate.
File My Company ReturnYour Company's Tax Rate Is a Choice — Get It Right the First Time
Filing ITR-6 is more than data entry. The regime a company elects into under Sections 115BAA or 115BAB is generally a one-way decision once exercised, and getting it wrong can mean paying more tax than necessary for years to come.
We compute your liability under every applicable regime before recommending one, then handle the audit coordination and DSC-based filing that a company return requires.
- Tax regime comparison (30% / 115BAA / 115BAB)
- MAT applicability check
- Tax audit report coordination
- ITR-6 filing with Digital Signature
Charges depend on turnover, audit requirements and structure — ask us for an exact quote.
What a Company Return Involves
Four Decisions Behind Every ITR-6
Choosing the Right Tax Regime
Companies can be taxed at the standard 30%/25% rates, or opt into the concessional regimes under Section 115BAA (22% for existing companies) or 115BAB (15% for new manufacturing companies) — each with its own conditions and a one-way election. We model both before you choose.
Minimum Alternate Tax (MAT)
Companies not opting for the concessional regimes may still owe Minimum Alternate Tax under Section 115JB if their book-profit tax works out higher than the regular computation.
Mandatory Tax Audit
A company is required to get its accounts audited under the Companies Act regardless of turnover, and a tax audit under Section 44AB applies once income-tax turnover thresholds are crossed — the two audits are related but not the same thing.
Digital Signature Required
A company's ITR-6 must be filed using the Digital Signature Certificate (DSC) of an authorised director — it cannot be e-verified through Aadhaar OTP the way an individual's return can.
Rates and conditions under Sections 115BAA/115BAB are set by statute and can change with each Finance Act. We confirm current rates and eligibility before recommending a regime.
Documents
What We Need From You
- Audited financial statements (Balance Sheet, P&L, Cash Flow)
- Tax audit report (Form 3CA/3CB and 3CD), where applicable
- Company PAN and CIN
- Details of directors and their DSCs
- TDS certificates and Form 168 (26AS)/AIS
- Details of any advance tax paid
This is separate from your MCA filing
ITR-6 goes to the Income Tax Department. Your company's annual return (Form MGT-7) and financial statements (Form AOC-4) go to the Registrar of Companies separately — the two deadlines don't always fall on the same date. If you also need help with company registration or ROC compliance, see our Company Registration service.
Ask About ROC ComplianceAt a Glance
Company ITR Rules, Deadlines & Fees
Key figures every company should know — sourced from the Income Tax Department, current as of 25 August 2026. Rules and due dates change by CBDT notification and each year's Finance Act; verify against incometax.gov.in or incometaxindia.gov.in before relying on these for a specific filing.
- ITR-6 filing due date
- 31 October 2026 for AY 2026-27. Companies must have their accounts audited under the Companies Act regardless of turnover, so the audit-case due date applies almost universally — it extends to 30 November if the company also has international or specified domestic transactions requiring Form 3CEB.
- Minimum Alternate Tax (MAT) rate — Section 115JB
- 15% of book profit (plus surcharge and cess), payable whenever it exceeds the tax computed under the regular provisions. Companies that elect Section 115BAA or 115BAB are exempt from MAT.
- Concessional tax regimes
- Existing companies can elect a flat 22% rate under Section 115BAA; new manufacturing companies can elect 15% under Section 115BAB. Both elections give up most exemptions/deductions and are effectively a one-way choice once exercised.
- Digital Signature Certificate
- Mandatory for every company — ITR-6 cannot be e-verified via Aadhaar OTP the way an individual return can. It must be filed and verified using the authorised director’s DSC.
- Late filing penalty (Section 234F)
- ₹5,000 if total income exceeds ₹5 lakh, ₹1,000 if it doesn’t — the same fee structure applies to companies, though most companies fall in the higher bracket.
Last updated: 25 August 2026
Common Questions
Company ITR Filing — FAQs
File Your Company's Return With Confidence
Share your financials and audit status, and we'll take it from there.
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