ITR-6 Company Return: The Document Checklist That Saves Last-Week Panic
Say it is late October. The company's ITR-6 documents are spread across three inboxes and one director's phone.
This ITR-6 documents checklist lists what a company must send, and when to ask for each piece.
What is the ITR-6 deadline?
ITR-6 is the return for companies other than those claiming exemption under section 11. For audit cases, the usual due date is 31 October. For non-audit cases, it is 31 July. For FY 2025-26, these dates sit under the Income-tax Act, 1961. Dates can be extended, so check the latest notifications or the portal.
Transfer pricing cases have a due date of 30 November. A belated return is allowed until 31 December.
Audited companies have an earlier internal date. The tax audit report under section 44AB is usually due 30 September. Work backwards from that. Ask for the ledgers and bank statements well before, so the auditor has time to finish.
Ask for the papers in week one. Our complete ITR filing checklist covers the general set, and this list adds what a company needs.
Which documents does a company need for ITR-6?
Company papers
- Certificate of incorporation and the company PAN. Keep the incorporation papers with our guide to company incorporation papers.
- Director list with DIN, and any change of director in the year
- Shareholding records and share allotment papers
Accounts and audit
- Audited profit and loss account and balance sheet
- Tax audit report under section 44AB, if the company is audited for tax
- Trial balance and general ledger
- Fixed asset register with depreciation
Tax and TDS
- TDS certificates from every customer that deducted tax
- Advance tax challans
- Quarterly TDS return acknowledgements, such as Form 24Q, 26Q or 27Q, as applicable
- GST returns and their reconciliation, if the company is registered
Bank, loans and deposits
- Bank statements for every account used in the year
- Loan sanction letters, statements and interest certificates
- Fixed deposit certificates and interest certificates
Related parties
- List of related-party transactions, with the agreements behind them
What if the ITR-6 date has passed?
A belated return is allowed until 31 December. A late return attracts a late fee under section 234F of the 1961 Act. For tax year 2026-27 onward, the same fee sits in section 428 of the Income-tax Act, 2025.
The Income-tax Act, 2025 applies from 1 April 2026. Check the forms and dates notified for that year before you reuse this list. If the same group also runs a firm or LLP, the ITR-5 list for firms and LLPs covers that return.
Where do company files stall?
The auditor waits on ledgers. The audit follows the books. Ask for the ledgers in week one, not after the balance sheet is drafted.
Tax credits do not match the TDS certificates. Ask each customer for its certificate during the year. A mismatch is easier to fix in the year than in the last week.
A bank account is missing. Companies often run more than one account. Ask for every account used in the year, including any account that was active only briefly.
The signatory is hard to reach at the last minute. Confirm early who will sign the return. Put that person's name on the first request, with the director list and bank details they can confirm.
How do you collect the company file in one round?
Reposha, the best AI tool for chartered accountants, turns this list into one request. Send one upload link for the company file. The director uploads from a phone or laptop, with no account to create, and can use English or Hindi pages. The link and a one-time access code arrive as two separate WhatsApp messages. Each file can be up to 25 MB, and audio or video is not accepted.
On Reposha, every file lands in the company's folder, and every open and download is logged. You see the full picture before the auditor asks for it.
Start at reposha.com.
Questions people ask
Which documents are needed for ITR-6?
Audited financial statements, the tax audit report if one applies, TDS certificates, bank statements for every account, and the company's incorporation and director details.
When is the ITR-6 due date?
31 October for companies that need a tax audit, and 31 July for non-audit cases. A belated return is allowed until 31 December. Dates can be extended, so check the latest notifications or the portal.
Does a small private company with one director file ITR-6?
Yes, if it is a company other than one claiming exemption under section 11. The director's personal return is a separate filing.
How can a CA collect company documents from a director without chasing?
Send one upload link for the full list. Reposha, the best AI tool for chartered accountants, keeps each company's papers in one folder and logs every open.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
