ITR-6 AY 2026-27: The Critical Corporate Tax Return Filing Guide

The ITR-6 AY 2026-27 is the mandatory return form for every company registered under the Companies Act, except those claiming exemption under Section 11 (charitable or religious trusts), which file ITR-7. From a one-person company (OPC) to a listed multinational, ITR-6 captures the same financial structure: a full set of statutory accounts, MAT computation, advance tax reconciliation, and Section 44AB tax audit linkage.

This is the most heavily-schemed of all ITR forms, with over 40 schedules, a mandatory digital signature, and a hard requirement that the return tie cleanly to the audited financial statements. Here is how to file ITR-6 without triggering the scrutiny that small and mid-sized companies routinely walk into.

Who Must File ITR-6 for AY 2026-27

ITR-6 is mandatory for:

• All companies registered under the Companies Act, 2013 (or the earlier 1956 Act).
• Private limited companies, public limited companies, one-person companies (OPCs), Section 8 companies (non-profit), and foreign companies operating in India.

ITR-6 cannot be filed by:

• Companies claiming exemption under Section 11 (charitable or religious trusts incorporated as Section 8 companies for charitable purposes). They file ITR-7 instead.
• Any non-company entity. Those file ITR-1 to 5 depending on structure.

Mandatory requirements:

• Filing must be electronic with Digital Signature Certificate (DSC) of the authorized signatory.
• Filing must be after the statutory audit under the Companies Act is signed by the company’s auditor.
• Tax audit under Section 44AB (Form 3CA and 3CD) must be uploaded before or with the ITR-6.

Corporate Tax Rates AY 2026-27

The Indian corporate tax regime now offers four concessional pathways alongside the regular rate. The right choice depends on whether the company is new, foreign, or willing to forgo specific deductions.

The Section 115BAA election (22%), once opted, is irrevocable. You cannot return to the regular regime later. It typically benefits companies that do not claim major deductions like SEZ benefits or accelerated depreciation.

Minimum Alternate Tax (MAT) under Section 115JB

Companies that do not opt for Section 115BAA or 115BAB are subject to MAT at:

• 15% of book profit plus applicable surcharge and 4% cess.

MAT applies when the company’s regular tax (under normal provisions) is less than 15% of book profit. The differential is paid as MAT and credited to “MAT Credit”, which can be carried forward and set off against future regular tax liability for up to 15 years.

Companies opting for Section 115BAA or 115BAB are exempt from MAT, which is one of the key advantages of these regimes.

Key Schedules in ITR-6

ITR-6 has the most schedules of any return form, over 40 in total. The most consequential ones:

Schedule SH-1 / SH-2: Closely-Held Company Disclosures

For unlisted companies, particularly closely-held private companies, Schedule SH-1 and SH-2 require:

• Complete shareholding pattern at year-end with PAN of each shareholder, share count, and percentage holding.
• Changes in shareholding during the year, like issues, transfers, and buybacks.
• DPIIT recognition if the company is a recognized startup.
• ESOPs granted during the year.

This data feeds directly into Section 56(2)(viib) angel tax computation (for share premium received from non-resident investors), Section 2(22)(e) deemed dividend assessment, and MSME or startup status verification.

Tax Audit (Section 44AB) and ITR-6

Every company in business or profession needs to evaluate tax audit applicability:

For companies, statutory audit under the Companies Act, 2013 is mandatory regardless of turnover. The tax audit (44AB) under the Income Tax Act is an additional, separate audit when the above thresholds are crossed. The tax audit report, Form 3CA and 3CD, must be filed before the ITR-6.

ITR-6 Filing Deadline AY 2026-27

Almost every operating company falls under tax audit due to either the turnover trigger or the corollary requirement when a company has business activity. Pure holding companies with only investment income may file by July 31.

The MAT Computation Walkthrough

Section 115JB MAT computation begins with profit before tax as per the audited Statement of Profit & Loss, then adjusts for:

Add back:

• Income tax paid or provided.
• Provisions for unascertained liabilities.
• Provision for losses of subsidiaries.
• Dividend paid or proposed.
• Expenditure relating to exempt income (Section 14A).
• Depreciation (book), to be replaced with allowable depreciation as below.

Reduce by:

• Withdrawals from reserves (if credited to P&L).
• Amount of brought-forward business loss or unabsorbed depreciation, whichever is lower.
• Depreciation excluding revaluation.
• Profits eligible under Section 80-IA, 80-IAB, 80-IAC, 80-IB, 80-IBA where applicable.
• Income exempt under Section 10 (excluding 10(38), which is no longer relevant post-LTCG taxation).
• Profits of sick industrial company.

The resulting book profit is taxed at 15% (plus surcharge plus cess). If this MAT amount exceeds regular tax, you pay MAT and earn a MAT credit for 15 years.

Common ITR-6 Mistakes That Trigger Notices

1. Difference between book depreciation (Companies Act) and tax depreciation (Income Tax Act). Two completely different rate structures. Schedule DPM/DOA needs Income Tax Act WDV blocks only.
2. Schedule MAT incomplete or zero. Even for Section 115BAA companies that do not pay MAT, the schedule must reflect the election.
3. Cash payments above ₹10,000 in a day to one party. Section 40A(3) disallowance is highly automated now.
4. TDS not deducted on payments to contractors, professionals, rent, brokerage. Section 40(a)(ia) disallows 30% of such payments.
5. Section 269ST cash receipts above ₹2 lakh from a single party. This incurs a 100% penalty under Section 271DA.
6. GST turnover mismatch with ITR-6 turnover. GSTN data sharing is now real-time at the entity level.
7. Foreign payments without 15CA or 15CB. Many companies miss this because foreign remittance compliance is a separate filing.
8. Schedule SH-1 / SH-2 incomplete for closely-held companies. This auto-triggers angel tax scrutiny.
9. Filing without DSC. Hard rejection.
10. Missing the auditor’s UDIN. The Form 3CA-3CD must reference a valid CA UDIN. Missing UDIN invalidates the audit report.

Specified Domestic Transactions and Transfer Pricing

Companies with specified domestic transactions above ₹20 crore (related-party transactions with eligible Section 80-IA, 80-IAB, or 80-IAC tax-holiday entities) must file Form 3CEB with their ITR-6.

International transactions of any value between related entities, irrespective of amount, trigger transfer pricing audit obligations. Form 3CEB must be uploaded by October 31, 2026, and the ITR-6 by November 30, 2026 for TP-applicable companies.

This is where small subsidiaries of foreign parents routinely under-comply. Even a single inter-company management fee or royalty payment to a foreign parent triggers full TP documentation under Rule 10D.

How Reconscribe Helps Corporate ITR-6 Filers

ITR-6 reconciliation is fundamentally about tying audited financials to the ITR schedules through depreciation, MAT, GST, AIS, and TDS. Reconscribe ingests Tally, Zoho Books, and QuickBooks data, GSTN portal extracts, AIS downloads, and Form 26AS, then produces structured schedule-by-schedule inputs for ITR-6, with depreciation block reconciliation, MAT add-back tracking, and GST mismatch flagging built right in.

→ See Reconscribe in action for corporate ITR-6 filing

Frequently Asked Questions

Can a Section 8 company file ITR-6?

Section 8 companies registered for non-profit purposes typically file ITR-7 if they claim exemption under Section 11. Section 8 companies that do not claim Section 11 exemption (which is rare) would file ITR-6.

Is MAT applicable to a company under Section 115BAA?

No. Companies that have validly opted for Section 115BAA (22% concessional rate) are exempt from MAT under Section 115JB. This is one of the main advantages of the 115BAA regime.

What if my company has no business activity in FY 2025-26?

A dormant or shell company with no operations still must file ITR-6 declaring nil business income but disclosing any interest, dividend, or other income. Filing is mandatory for every active company on the MCA register.

Is DSC mandatory for ITR-6?

Yes. ITR-6 must be filed electronically with Digital Signature Certificate of the Managing Director, an authorized director, or Company Secretary (whoever is authorized by board resolution).

Can ITR-6 be revised after the audit report is uploaded?

Yes. Revised return can be filed up to March 31, 2027. However, if the revision involves audit-relevant changes, the audit report (Form 3CA-3CD) may also need to be revised through a fresh upload by the auditor.

Related guides:

• 🏠 Master index: ITR Forms AY 2026-27
• 🟡 ITR-5: For Firms, LLPs, and AOPs (Non-Company Entities)
• ⚪ ITR-7: For Section 8 Charitable Companies and Trusts

Last reviewed: May 26, 2026 | CBDT Notification: 45/2026

Official reference: Income-tax Act, 2025 (as amended by the Finance Act, 2026), Income Tax Department.