ITR-6 Filing for Audited Private Companies AY 2026-27

A private limited company that earns income during FY 2025-26 must generally file its income tax return in ITR-6 for AY 2026-27. If the company is covered by tax audit under Section 44AB, it must also complete the audit report in Form 3CA and Form 3CD, upload it electronically, and verify the company return using the registered Digital Signature Certificate (DSC).

For most audited private companies, the key compliance dates are:

• Tax audit report: 30 September 2026
• ITR-6 filing deadline: 31 October 2026
• Transfer pricing cases: 30 November 2026 for both applicable reporting and return filing, subject to the relevant statutory conditions
• Return verification: Immediately after filing through the company’s authorised signatory

These dates relate to FY 2025-26 and AY 2026-27 under the income tax framework applicable to that year. Companies should also check any extension notified by the Central Board of Direct Taxes (CBDT).

Who Must File ITR-6 for AY 2026-27?

A private limited company must usually file ITR-6 if it has taxable income or income that must be reported under the Income-tax Act, 1961.

ITR-6 applies to companies other than companies claiming exemption under Section 11. A company claiming exemption for income from property held for charitable or religious purposes generally uses ITR-7, subject to the applicable conditions.

A private company may need to file ITR-6 even when:

• It has no taxable income.
• It incurred a loss.
• It had no business activity during FY 2025-26.
• It wants to carry forward business or capital losses.
• It wants to claim a refund of tax deducted at source (TDS).
• It received share capital, loans, interest, or other income.
• It is under liquidation or has discontinued operations but continues to have reporting obligations.

The Income Tax Department’s ITR guidance identifies ITR-6 as the return applicable to companies that are not required to file ITR-7.

ITR-6 Filing for a Private Limited Company: Important Dates

What is the ITR-6 due date for an audit company in AY 2026-27?

For a private company whose accounts are required to be audited under the Income-tax Act, the expected ITR-6 due date is 31 October 2026.

The tax audit report should generally be furnished one month before the income tax return. Therefore, the expected deadline for Form 3CA and Form 3CD is 30 September 2026.

Compliance	Expected due date for AY 2026-27
Financial statement audit under the Companies Act	As prescribed under company law
Form 3CA and Form 3CD	30 September 2026
ITR-6 for an audited company	31 October 2026
ITR-6 where transfer pricing report applies	30 November 2026
Tax payment	Before filing, wherever tax is payable
DSC verification	Immediately after return submission

The normal return deadline comes from Section 139(1). The Income Tax Department’s statutory due-date guidance should be checked for any CBDT notification extending these dates.

Does the audit report have to be filed before ITR-6?

Yes. Where Section 44AB applies, the tax audit report must be furnished electronically before or along with the return filing process. The company should not wait until the last day to upload Form 3CA and Form 3CD because the ITR-6 filing may be affected if the audit details are unavailable.

When Is Tax Audit Required for a Private Limited Company?

Section 44AB generally requires a tax audit when business or professional receipts cross the applicable statutory threshold or when another specific condition makes the audit compulsory.

For a business, the standard turnover threshold is generally ₹1 crore. This can increase to ₹10 crore where cash receipts and cash payments do not exceed the prescribed 5% conditions. For specified professions, the general gross-receipts threshold is ₹50 lakh.

However, a company must distinguish between:

1. Statutory audit under the Companies Act, 2013, and
2. Tax audit under Section 44AB of the Income-tax Act, 1961

A private company may need a statutory audit even when it does not cross the Section 44AB turnover threshold. If Section 44AB does not apply, the company should still report its audited financial information correctly in ITR-6, but Form 3CA and Form 3CD may not be required solely because a statutory audit was conducted.

The Income Tax Act provisions on tax audit under Section 44AB should be reviewed for the applicable business, profession, turnover, and cash transaction conditions.

Form 3CA and Form 3CD for a Private Company

What is Form 3CA?

Form 3CA is used when the company’s accounts have already been audited under another law. A private limited company usually falls into this category because its financial statements are audited under the Companies Act, 2013.

What is Form 3CD?

Form 3CD contains detailed tax audit particulars. It is attached to Form 3CA and includes information such as:

• Nature of business or profession
• Accounting method followed
• Changes in accounting method
• Details of books of account
• Disallowable expenses
• Depreciation claims
• Payments covered by specific disallowance provisions
• TDS and TCS compliance
• GST-related turnover information, where applicable
• Loans, deposits, and specified transactions
• Related-party payments
• Section-wise deductions and adjustments
• Information required under tax audit reporting clauses

The tax auditor uploads the report electronically using the auditor’s login and DSC. The company’s authorised person must accept or approve the report through the company’s income tax e-filing account.

Documents Required for ITR-6 Filing by a Private Company

The company should collect and reconcile the following information before starting its private company income tax return filing for AY 2026-27.

Corporate and registration details

• Certificate of incorporation
• Permanent Account Number (PAN)
• Tax Deduction and Collection Account Number (TAN)
• Corporate Identification Number (CIN)
• Registered office address
• Details of directors and authorised signatory
• Details of the parent, subsidiary, or holding company, if applicable
• Bank account details

Financial records

• Audited balance sheet
• Statement of profit and loss
• Cash flow statement, where applicable
• Notes to accounts
• General ledger and trial balance
• Fixed asset register
• Depreciation working
• Details of investments and loans
• Details of provisions and contingent liabilities
• Previous year’s ITR acknowledgement and computation

Tax and transaction records

• Form 26AS
• Annual Information Statement (AIS)
• Tax Information Summary (TIS)
• TDS and TCS certificates
• Advance tax and self-assessment tax challans
• GST returns and turnover reconciliation
• Details of brought-forward losses
• Details of tax deductions and incentives
• Related-party transaction details
• Details of cash receipts and payments
• Details of foreign transactions or overseas assets, if applicable

The company should reconcile the books with the AIS and TIS services on the Income Tax e-filing portal before preparing the return. Differences between the books, Form 26AS, AIS, and TDS certificates should be investigated before filing.

How to File ITR-6 Online for an Audited Company

The company must generally file ITR-6 electronically. A private company cannot use the normal individual taxpayer verification methods for this return.

Step 1: Update the company’s e-filing profile

Log in to the company’s account on the Income Tax e-filing portal and verify:

• PAN and company name
• Registered email address and mobile number
• Principal contact details
• Authorised signatory details
• Bank account information
• Registered Digital Signature Certificate

Step 2: Complete the statutory and tax audit

The statutory auditor should finalise the financial statements. Where Section 44AB applies, the tax auditor should prepare and upload:

• Form 3CA
• Form 3CD

The company’s authorised person should accept the audit report on the portal.

Step 3: Prepare the tax computation

Calculate the company’s total income after considering:

• Business or professional income
• Income from house property
• Capital gains
• Income from other sources
• Depreciation under the Income-tax Act
• Disallowances under the Act
• Brought-forward losses
• Eligible deductions
• Minimum Alternate Tax (MAT), where applicable
• TDS, TCS, advance tax, and self-assessment tax

Book depreciation and income-tax depreciation may differ. The company must use the depreciation rules under the Income-tax Act while preparing its tax computation.

Step 4: Select and complete ITR-6

Download the applicable offline utility or use the available online filing facility on the portal. Enter information from the audited accounts and tax audit report, including:

• Part A general information
• Balance sheet and profit and loss details
• Computation of total income
• Tax computation
• MAT or Alternate Minimum Tax details, where applicable
• TDS and TCS details
• Schedule BP for business income
• Schedule DPM and DOA for depreciation
• Schedule CFL for losses
• Schedule AL, where applicable
• Schedule FA or other schedules, where the company has reportable foreign interests or transactions

Validate the return before generating the final JSON or submitting it online.

Step 5: Submit and verify using DSC

A company must verify its income tax return through the registered DSC of the authorised signatory. The DSC should be:

• Valid and not expired
• Registered on the e-filing portal
• Linked to the authorised signatory
• Connected to the required emSigner utility, where applicable

The official DSC registration and e-verification guidance provides the current portal process.

A return is not fully compliant merely because the ITR-6 has been uploaded. The company must complete verification within the prescribed time.

DSC Registration and Verification for ITR-6 Company Return

DSC registration is a common source of delay in company return filing. The authorised signatory should register the DSC well before the due date.

The usual process is:

1. Log in to the company’s e-filing account.
2. Select the option to register or update DSC.
3. Install or open the required DSC management utility.
4. Connect the USB cryptographic token.
5. Select the authorised signatory’s certificate.
6. Submit the registration request.
7. Use the same registered DSC to verify ITR-6 after submission.

If the authorised signatory has changed, update the company’s profile and authorisation records before attempting verification. A mismatch between the PAN, DIN, name, or DSC details can prevent successful filing.

Revised ITR-6 for a Private Company AY 2026-27

A company may file a revised ITR-6 if it discovers an omission or an incorrect statement in the original return. Examples include:

• Incorrect TDS credit
• Omitted income
• Wrong depreciation calculation
• Incorrect brought-forward loss
• Missed tax payment
• Incorrect audit report details
• Wrong selection of tax regime or tax option, where relevant

The revised return must normally be filed within the time permitted under Section 139(5), which is generally before three months prior to the end of the relevant assessment year or before completion of assessment, whichever is earlier. For AY 2026-27, the company should check the exact statutory deadline displayed on the e-filing portal and applicable CBDT notifications.

A revised return replaces the original return for processing purposes. The company must again verify the revised ITR-6 through DSC.

Penalty for Late Filing of Audited Company ITR-6

Late filing can create several costs and compliance problems.

Late filing fee under Section 234F

The late filing fee is generally:

• ₹5,000 where the return is filed after the due date
• ₹1,000 where total income does not exceed ₹5,00,000

The company should not assume that a nil-income or loss return has no late filing consequence. Late filing can also affect loss carry-forward rights.

Interest under Sections 234A, 234B, and 234C

Interest may apply for:

• Late filing of the return
• Short payment of advance tax
• Deferment of advance tax instalments

The amount depends on the company’s tax liability, payments already made, and the period of default.

Consequences for loss carry-forward

A company generally needs to file its return within the prescribed due date to carry forward certain business and capital losses. An exception may apply to specific losses, such as unabsorbed depreciation, but the company should not rely on exceptions without checking the relevant provision.

Tax audit penalty under Section 271B

If a company fails to obtain or furnish a required tax audit report, a penalty may apply. The penalty under Section 271B can be 0.5% of turnover or gross receipts, subject to a maximum of ₹1,50,000, unless the company establishes a reasonable cause.

Late filing may also delay refunds, create notices, affect lender or investor compliance checks, and complicate future assessment proceedings.

Practical Example of ITR-6 Filing

Suppose ABC Private Limited has the following results for FY 2025-26:

• Business turnover: ₹4,80,00,000
• Book profit: ₹42,00,000
• Tax depreciation: ₹8,00,000
• TDS credit: ₹2,50,000
• Advance tax paid: ₹6,00,000

Since its turnover crosses the applicable tax audit threshold, ABC Private Limited should:

1. Complete its statutory audit.
2. Obtain the tax audit report in Form 3CA and Form 3CD.
3. Upload and accept the audit report by the applicable deadline.
4. Prepare the tax computation using tax depreciation.
5. Reconcile TDS, AIS, TIS, GST turnover, and books.
6. File ITR-6 by 31 October 2026, unless a different date is notified.
7. Verify the return using the authorised signatory’s registered DSC.

The company should preserve the working papers, audit documents, challans, reconciliations, and supporting records for future assessment or notice response.

Common Questions About Private Company ITR-6 Filing

Is ITR-6 mandatory for a private company with no income?

A private company may still need to file ITR-6 if it has reportable transactions, losses to carry forward, TDS credits, or other statutory filing requirements. Filing a nil return can also maintain a clear compliance record.

Can a company file ITR-6 without a tax audit?

Yes, where tax audit under Section 44AB is not applicable. However, the company may still require a statutory audit under the Companies Act. The two audits have different legal purposes.

Is Form 3CA or Form 3CB applicable to a private company?

A private company whose accounts are audited under another law generally uses Form 3CA with Form 3CD. Form 3CB is generally used where the accounts are not audited under another law.

Can an authorised director verify ITR-6?

Yes. The return must be verified by the authorised signatory through the company’s registered DSC.

What should a company do if it misses the ITR-6 due date?

File the return as soon as possible, calculate applicable late filing fees and interest, and ensure that the audit report has been uploaded. The company should also check whether late filing affects loss carry-forward or other claims.

Final Checklist for ITR-6 Filing for AY 2026-27

Before submitting the return, confirm that:

• The correct ITR-6 form has been selected.
• Company PAN and CIN details are correct.
• Financial statements agree with the books.
• Tax depreciation has been correctly calculated.
• Form 3CA and Form 3CD have been uploaded, where required.
• Audit report details match the ITR-6.
• AIS, TIS, Form 26AS, TDS, and TCS figures have been reconciled.
• GST turnover has been reconciled with financial statements.
• Brought-forward losses match earlier ITR acknowledgements.
• Advance tax and self-assessment tax challans are correctly entered.
• Bank account details are validated.
• The authorised signatory’s DSC is registered and valid.
• ITR-6 is verified successfully after filing.

For Filing of ITR-6 by a Private Company eligible for Audit in AY 2026-27, the safest approach is to finish the tax audit early, reconcile every income and tax-credit figure, and complete DSC-based filing before the expected 31 October 2026 deadline. This helps the company avoid the penalty for late filing of audited company ITR-6, protect eligible loss carry-forward claims, and maintain a complete private company income tax return filing record.