What is ITR-6?
- Indian companies
- Body corporates incorporated outside India
- Institutions, associations or bodies (whether incorporated or not, Indian or foreign) that have been declared as a company by a general or special order of the Board
Is filing mandatory for companies?
What is the due date to file ITR?
- Transfer Pricing Audit (Form 3CEB): 30 November
- If the company is a partner in a Firm with a TP (Transfer Pricing) Audit: 30 November
- Other Cases: 31 October
What documents do companies need to file ITR-6?
- Form 26AS and Annual Information Statement (AIS): These help taxpayers verify TDS, TCS, refunds, SFT information, and other financial information reported to the Income Tax Department before filing the return.
- Tax audit reports: Companies whose accounts are subject to audit under the Income-tax Act or other laws may be required to furnish Form 3CA-3CD, while those covered under the transfer pricing provisions must furnish Form 3CEB.
- TDS certificate: Form 16A contains details of tax deducted at source on income other than salary.
- Form 29B: Companies covered under Section 115JB of the Income Tax Act are required to obtain Form 29B, which certifies the computation of book profit as per the MAT (Minimum Alternate Tax) provisions.
- Form 67: Companies claiming foreign tax credit on income earned outside India are required to file Form 67.
- Concessional tax regime forms: Eligible domestic companies opting for concessional tax rates may need to submit Form 10-IB, Form 10-IC or Form 10-ID.
- Deduction-related reports: Companies claiming certain deductions under the Income Tax Act may need to furnish audit reports in specific forms. These include Forms 10-CCB, 10-CCBBA, and 10-CCBC.
Disclaimer: This is only for informational and educational purposes. Please consult a qualified tax expert for the latest tax laws and regulations.