ITR-6 for AY 2026-27: Complete Company Income Tax Return Guide
Applicable period: Financial Year 2025-26 | Assessment Year 2026-27
ITR-6 is the income-tax return for companies other than companies claiming exemption under section 11. It contains extensive schedules for corporate income, book profit, shareholding, related parties, foreign transactions, deductions and tax reconciliation.
Who can file ITR-6?
- Domestic company not claiming exemption under section 11
- Foreign company required to file a return in India and not covered by ITR-7
- Private limited company
- Public limited company
- One Person Company
- Section 8 company not claiming section 11 exemption and not otherwise required to use ITR-7
Who should not file ITR-6?
- Company claiming exemption under section 11 and required to file ITR-7
- Individual, HUF, firm, LLP, AOP, BOI or co-operative society
Documents and information required
- Certificate of incorporation, PAN and corporate master data
- Audited financial statements and notes to accounts
- Tax audit report and Form 3CD where applicable
- MAT report in Form 29B where section 115JB applies
- Transfer-pricing report in Form 3CEB where applicable
- Fixed-asset and tax-depreciation schedules
- Share capital, shareholder and beneficial ownership details
- Related-party and specified transaction records
- TDS/TCS certificates, AIS, Form 26AS and tax challans
- Loss, MAT credit and deduction workings
- Foreign assets, foreign income and foreign-tax-credit records
Important points for AY 2026-27
The official portal released the AY 2026-27 ITR-6 Excel utility in August 2026. Check for later utility, schema and validation updates before final upload.
Special filing note
ITR-6 is generally filed electronically using a digital signature where required. Book profit under section 115JB, tax depreciation, brought-forward losses, MAT credit and financial-statement figures must be reconciled carefully.
Simple example
A private limited consulting company earns operating income and investment income and does not claim exemption under section 11. It will ordinarily file ITR-6.
How to file the return online
- Log in to the official income-tax e-filing portal.
- Open e-File → Income Tax Returns → File Income Tax Return.
- Select AY 2026-27 and the correct filing mode.
- Select the applicable ITR form and filing section.
- Review pre-filled personal, income and tax information.
- Complete every applicable schedule and reconcile AIS, TIS and Form 26AS.
- Compute tax, pay any balance self-assessment tax and enter the challan.
- Preview, validate and submit the return.
- Complete e-verification using Aadhaar OTP, net banking, bank/demat EVC, DSC or another permitted method.
Common mistakes to avoid
- Selecting the return only on the basis of income level and ignoring the type of income.
- Not reconciling income and TDS with AIS, TIS and Form 26AS.
- Using an outdated utility or schema.
- Missing foreign-asset, directorship, unlisted-share, audit or loss schedules.
- Submitting the return but not completing verification within the permitted time.
Conclusion
ITR-6 should be filed only after confirming the taxpayer category, residential status, income heads and all restrictions. Where facts are complex, obtain professional advice before submission.
Official reference: Income Tax Department – Income Tax Return Downloads
Disclaimer: This article provides general information for Assessment Year 2026-27. It does not replace the Income-tax Act, Rules, notifications, return instructions or professional advice. Check the latest official utility and instructions before filing.