In this guide
ITR-6 is generally for companies other than those claiming exemption under Section 11 of the Income-tax Act, 1961. Companies claiming that exemption should check whether ITR-7 applies.
AY 2026-27 covers income earned from 1 April 2025 to 31 March 2026 and remains governed by the 1961 Act. ITR-6 is separate from the company’s financial statements and filings with the Ministry of Corporate Affairs (MCA). Completing one does not complete the other.
ITR-6 due date for AY 2026-27
The due date depends on whether the company is required to furnish a report under Section 92E.
| Company’s filing category | ITR-6 due date |
|---|---|
| Section 92E does not apply | 21 November 2026 |
| Section 92E applies | 30 November 2026 |
The Income Tax Department extended the usual 31 October deadline to 21 November 2026 for the specified Section 139(1) category where Section 92E does not apply. Companies covered by Section 92E have a separate 30 November due date.
For the extended category, the related audit-report deadline was extended from 30 September to 21 October 2026. Check which reports apply to the company and their filing status. A statutory audit under company law and an income-tax audit report are separate requirements.
Records and reports to prepare
Collect the company’s accounts and tax records before starting the return:
- Audited financial statements, trial balance and general ledger;
- Tax computation and fixed-asset and depreciation workings;
- TDS/TCS information, AIS, Form 26AS and tax-payment challans;
- Details of brought-forward losses, tax credits and deductions claimed;
- Related-party and international transaction details, if applicable;
- Copies and acknowledgements for required audit or other reports.
Depending on the company’s circumstances, reports may include Form 3CA-3CD or 3CB-3CD under Section 44AB, Form 3CEB under Section 92E, and Form 29B where Section 115JB applies. These reports are generally filed separately from ITR-6. Check the current requirements and deadlines for each.
Schedules to review
Complete the schedules relevant to the company’s activities and tax position. These may include:
- Balance sheet and profit-and-loss information;
- Business-income adjustments and tax depreciation;
- Capital gains, other income and deductions;
- MAT and MAT credit, if applicable;
- Losses set off against income;
- TDS/TCS, advance-tax and self-assessment-tax credits;
- Foreign income or foreign-tax credit, if applicable.
Reconcile accounting profit with taxable income. For example, book depreciation and tax depreciation may differ, so check the tax computation before entering figures.
How to file ITR-6 online
Use the AY 2026-27 utility available on the Income Tax e-Filing portal. ITR-6 must be filed electronically and verified with a digital signature.
- Finalise the accounts and tax computation.
- Reconcile income, deductions, tax credits and payments with supporting records.
- File the applicable audit and other reports within their respective deadlines.
- Prepare ITR-6 in the portal utility, complete the applicable schedules and validate the return.
- Pay any remaining tax, submit the return and complete digital-signature verification.
- Save the acknowledgement and confirm that the portal shows the return as filed and verified.
A saved draft or a submitted return awaiting verification is not the end of the process. Check the filing status on the portal.
For related guidance, see TaxClear’s tax-audit guide for AY 2026-27 and ITR-5 guide for partnership firms and LLPs.
Frequently asked questions
Can a company claiming Section 11 exemption file ITR-6?
Generally, no. Check whether ITR-7 applies.
Do all companies have the same due date?
No. Companies where Section 92E applies have a 30 November 2026 due date. The specified non-Section 92E category has a 21 November 2026 due date.
Is ITR-6 filed with the company’s MCA annual return?
No. Income-tax and MCA filings are separate compliance requirements.
Do financial statements need to be attached to ITR-6?
The return is filed electronically. Keep supporting records, and file required audit reports separately where applicable.
Is filing ITR-6 complete once it is submitted?
No. The company must complete digital-signature verification and confirm the return’s filing status.
