Income Tax
Quick answer: ITR-6 filing for companies under Section 139(1) for AY 2026-27 — with tax audit coordination under Section 44AB and MAT computation under Section 115JB.
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Audience
We assess Section 44AB applicability, Section 115JB MAT, and recommend 115BAA / 115BAB regime election.
Trial balance is finalised into P&L, Balance Sheet, Cash Flow, and Notes to Accounts as per Schedule III.
Form 3CA / 3CD is prepared by our expert and uploaded before the 30 September 2026 deadline.
ITR-6 is drafted with Schedule MAT, Schedule BP, Schedule ESR, Schedule 80G, and Form 10CCB / 10CCBA.
Section 92E report is coordinated for international transactions. MAT under 115JB is computed.
ITR-6 is e-filed on the income tax portal with DSC of the managing director / authorised signatory.
We track intimation under Section 143(1), demand under 156, and refund credit within 30-60 days.
Why file this
8 documents needed for company itr filing.
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Why file company itr filing with FinTax24 instead of doing it yourself.
| Aspect | DIY / Portal | Local Tax Consultant | FinTax24 |
|---|---|---|---|
| Filing time | 7–14 days (typical) | Varies by availability and workload | 5-7 business days |
| Expert review | None | Depends on the consultant | Expert verified on every filing |
| Document check | You self-verify; rejected on portal | Manual review may vary | Pre-verified by our team before submission |
| Support | Email / chatbot | Appointment-based or office hours | WhatsApp + phone, Mon–Sat 10 AM–7 PM IST |
| Pricing | Government fees only | Consultant fee + government fees | Transparent: From ₹4,999 + govt fees |
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All Indian companies — private limited, public limited, OPC — file Form ITR-6 under Section 139(1) for AY 2026-27, EXCEPT companies claiming exemption under Section 11 (charitable objects) which file ITR-7. Foreign companies file ITR-6 also, but with different schedules. Section 8 companies file ITR-7 unless their income is fully exempt under 11/12.
Section 44AB mandates tax audit for all companies irrespective of turnover — Form 3CA + Form 3CD must be completed and uploaded by 30 September 2026 (one month before the 31 October ITR-6 due date). Audit is also mandatory for foreign companies operating in India through a branch / liaison office.
ITR-6 for AY 2026-27 must be filed by 31 October 2026 if Section 44AB audit applies (all companies). If transfer pricing under Section 92E is required (international / specified domestic transactions), due date is 30 November 2026. Belated filing under Section 139(4) is not available for companies.
Section 115JB Minimum Alternate Tax requires companies to pay 15% (plus 10% surcharge + 4% cess = effective 15.6%) on book profit as per Schedule III when regular income tax is lower than 15% of book profit. MAT credit is allowed for set-off against regular tax in the next 15 AYs subject to Section 115JAA conditions.
Section 115BAA (22% + 10% surcharge + 4% cess = effective 25.17%) is available to all domestic companies manufacturing or otherwise, with one (one-time irrevocable election. Section 115BAB (15% + 10% surcharge + 4% cess = effective 17.16%) is for new domestic manufacturing companies incorporated on or after 01 October 2019. Both regimes waive MAT / DDT / dividend deduction.
Section 92E Form 3CEB transfer pricing audit is required if aggregate international transactions exceed ₹1 crore OR aggregate specified domestic transactions exceed ₹20 crore. Form 3CEB must be filed by 31 October 2026 (or 30 November 2026 if Section 44AB audit date is extended). Non-filing attracts penalty under Section 271BA of ₹1,00,000.
Company ITR-6 filing starts from ₹4,999 (turnover up to ₹10 crore, no transfer pricing, regular tax regime). Tax audit + ITR-6 starts from ₹9,999 for small companies. Transfer pricing cases (Section 92E) start from ₹24,999. Section 115BAA / 115BAB regime election included at no extra cost.
There is no belated filing window for companies under Section 139(4). Non-filing attracts: (i) Section 234F late fee not applicable but penalty under Section 270A of 50%-200% of tax due; (ii) Section 276CC prosecution with imprisonment 6 months to 7 years + fine if tax due exceeds ₹25,000; (iii) director disqualification under Section 164(2) if return not filed for 3 consecutive AYs.
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Sources & authority: For regulations on company itr filing, refer to incometax.gov.in, eportal.incometax.gov.in.
Last reviewed by: FinTax24 Compliance Desk · Reviewed on:
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