Company ITR Filing in India, Built for the Income Tax Act 2025 Transition
Every company registered under the Companies Act active, dormant, profit-making or loss-making is legally required to file ITR-6 every single year. SSA TAX manages it end-to-end: CA-reviewed financials, MAT and depreciation schedules, audit coordination, and DSC-based e-filing while keeping your company fully briefed on the incoming Income Tax Act, 2025.
onwards + Govt. Fees
Overview
What Is Company ITR Filing?
Under Section 139(1) of the Income Tax Act, every company incorporated in India Private Limited, Public Limited, One Person Company, Producer Company or otherwise must file its Income Tax Return annually, regardless of turnover, profit, or business activity. A company that earned zero revenue, or even one that has not commenced operations, is still required to file.
This obligation runs separately from, and alongside, your company's ROC compliance with the Ministry of Corporate Affairs. ITR is filed with the Income Tax Department; AOC-4 and MGT-7 are filed with the ROC. Missing either one attracts independent penalties most companies need both handled together, which is exactly what SSA TAX is built to do.
At SSA TAX, our CAs specialise in company tax filing across Private Limited, Public Limited, OPC, Section 8 and Producer Company structures. We reconcile your books with Form 26AS and the Annual Information Statement (AIS), prepare MAT/AMT and depreciation schedules, coordinate your statutory and tax audit, and file ITR-6 digitally using your company's DSC start to finish
Filing is mandatory even if your company has zero income, is dormant, or is yet to commence business.
New Rules, Effective 1 April 2026
Income Tax Act 2025: What Actually Changes for Companies
2026 is a transition year. Two laws apply, one after the other and getting the sequence wrong is the easiest mistake a company can make right now.
Filing now? You're still under the old Act.
The return you file in 2026 for FY 2025-26 (AY 2026-27) is governed entirely by the Income Tax Act, 1961, with its existing section numbers, ITR-6 form, and audit framework. Nothing about this year's return changes because of the new law.
From 1 April 2026, the new Act takes over.
The Income Tax Act, 2025 replaces the 1961 Act in full from 1st April 2026, governing Tax Year 2026-27 (income earned April 2026 – March 2027) onwards. "Previous Year" and "Assessment Year" are replaced by a single, unified Tax Year.
Key changes at a glance
- 819 sections across the old Act are reorganised into 536 sections in 23 chapters simpler structure, simpler language.
- Core provisions companies rely on MAT/AMT, depreciation schedules, carry-forward of losses continue in substance, though section numbers and chapter placement change.
- Transition provisions protect tax credits, carried-forward losses and unabsorbed depreciation built up under the old Act.
- From Tax Year 2026-27, late filing of the audit report attracts a new penalty: ₹75,000 for a delay up to one month, ₹1,50,000 beyond that.
- Revised returns filed after 31st December (instead of the earlier 31st March-style window) start attracting additional fees under the new framework.
- PAN-quoting thresholds and TDS reporting requirements for high-value transactions have been revised.
SSA TAX briefs every retained client on this transition well before it affects their books see Why Choose SSA TAX below.
Difference Between Business Registrations in India and Their ITR Form
Your ITR form, audit requirement and compliance load all follow directly from how your business is registered. Here's how the major structures compare.
| Entity Type | Governing Law | Liability | ITR Form | Audit Trigger | Best Suited For |
|---|---|---|---|---|---|
| Private Limited Company | Companies Act, 2013 | Limited | ITR-6 | Mandatory (statutory + tax audit) | Startups, scaling businesses, equity fundraising |
| Public Limited Company | Companies Act, 2013 | Limited | ITR-6 | Mandatory (statutory + tax audit) | Large capital raising, public listing plans |
| One Person Company (OPC) | Companies Act, 2013 | Limited | ITR-6 | Statutory audit mandatory | Solo founders wanting limited liability |
| LLP | LLP Act, 2008 | Limited (to contribution) | ITR-5 | Only above turnover/contribution threshold | Professional firms, consultancies |
| Partnership Firm | Indian Partnership Act, 1932 | Unlimited | ITR-5 | Only above prescribed turnover | Small, owner-managed businesses |
| Sole Proprietorship | No separate statute | Unlimited (personal) | ITR-3 / ITR-4 | Only above prescribed turnover | Individual traders, freelancers |
| Section 8 / NGO Company | Companies Act, 2013 | Limited | ITR-7 (if exempt u/s 11) | Mandatory | Non-profits, charitable activity |
Who Should File Company ITR (ITR-6)?
| Company Type | ITR Form | Filing Required? |
|---|---|---|
| Private Limited Company | ITR-6 | Mandatory |
| Public Limited Company | ITR-6 | Mandatory |
| One Person Company (OPC) | ITR-6 | Mandatory |
| Producer Company | ITR-6 | Mandatory |
| Indian Subsidiary of Foreign Company | ITR-6 | Mandatory |
| Section 8 Company (non-exempt) | ITR-6 | Mandatory |
| Charitable Companies (exempt u/s 11) | ITR-7 | Mandatory use ITR-7 |
Company ITR Filing Due Dates FY 2025-26 (AY 2026-27)
| Filing Type | Due Date |
|---|---|
| Tax Audit Report (Form 3CA/3CD) | 30th September 2026 |
| ITR-6 Companies subject to audit | 31st October 2026 |
| ITR-6 with Transfer Pricing (Form 3CEB) | 30th November 2026 |
| Belated Return | 31st December 2026 |
| Revised Return | 31st March 2027 |
Documents Required for Company ITR Filing
What's Covered in Your Company ITR
| Income Head | Covered? |
|---|---|
| Business or Professional Income | Yes |
| Capital Gains | Yes |
| Income from House Property | Yes |
| Income from Other Sources | Yes |
| MAT / AMT Calculation | Yes |
| Dividend Distribution Tax (if applicable) | Yes |
| Foreign Income / Assets | Yes |
Process
Our Company ITR Filing Process
Secure document collection
Share financials and statutory documents via our encrypted client portal or email no paperwork visits required.
Reconciliation & review
Our CA team reconciles your books against Form 26AS and AIS, flags mismatches early, and finalises MAT/depreciation workings.
Audit report preparation
Where applicable, we prepare and coordinate the Section 44AB audit report ahead of the filing deadline.
ITR-6 filed digitally with DSC
Your return is filed electronically and authenticated with your company's Digital Signature Certificate.
Acknowledgment & ongoing support
You receive your ITR-V acknowledgment, refund tracking where applicable, and continued support for any notices.
Company ITR Filing Packages
| Plan | Price (₹) | Ideal For |
|---|---|---|
| Basic | 4,999 | Dormant / zero-income companies |
| Active Standard | 8,999 | Turnover under ₹50L, no foreign transactions |
| Premium Audit | 14,999 | With audit, GST, depreciation & capital gains |
| Foreign Linked / Transfer Pricing | On Request | Cross-border or complex group structures |
What We Actually Do Differently
A lot of CA firms and filing portals offer the "same" ITR-6 service on paper. Here's where SSA TAX genuinely diverges.
| What You Get | SSA TAX | Typical CA Firm / DIY Portal |
|---|---|---|
| Pricing | Fixed, written down before payment | Often variable, "audit charges" added later |
| Point of contact | One dedicated CA + relationship manager | Ticket queue / call centre rotation |
| Law-change readiness | Clients briefed on Income Tax Act 2025 in advance | Usually reactive, after the deadline pressure starts |
| Platform | LEDGERS invoicing, GST & payroll bundled in | Separate tools, separate invoices |
| Post-filing support | Free lifetime consultation & notice handling | Support typically ends at filing |
| Track record | Forbes 2024, 5,752+ 5-star reviews | Rarely independently recognised |
- CA-assisted company return filing on every plan not a templated, software-only submission.
- Deep expertise in MAT, depreciation and Section 44AB audit schedules.
- Complete 26AS, AIS and TDS reconciliation before anything is filed.
- GST, ROC and Income Tax handled as one integrated compliance file not three separate vendors.
- Fast turnaround without rushing your audit quality.
- End-to-end visibility from balance sheet to ITR to MCA ROC filing.
FAQ