ITR Filing — One Person Company

Filing basis under the Income-tax Act, 1961. Every One Person Company (OPC), as a company under the Companies Act, 2013, must file Form ITR-6 — the return is not available to individuals or non-company entities and does not permit the exemption schedules used by trusts filing under Section 11.

ITR-6 must be filed using a Digital Signature Certificate (DSC) of an authorised signatory; Aadhaar OTP/EVC verification, permitted for individual and HUF returns, is not available for companies. A NIL return is mandatory even where the OPC has no income or has not commenced business.

Because an OPC's accounts are subject to statutory audit under the Companies Act, 2013, and Section 44AB tax audit applies once business turnover exceeds ₹1 crore (₹10 crore where cash receipts and payments are each within 5% of the total), the OPC's due date for AY 2026-27 is 31 October 2026, with the tax audit report to be uploaded by 30 September 2026.

Sources: vakilsearch.com, taxaj.com, and incorpx.io on the ITR-6/DSC requirement for OPCs; pkcindia.com and taxclue.in on the 30 September (audit report) / 31 October (ITR-6) AY 2026-27 schedule for companies (WebSearch, 8 Sep 2026). The Section 115BAA concessional corporate tax rate is deliberately not quoted here — it is longstanding law but was not independently re-verified against a first-party source this round.

Income tax return filing for a One Person Company (OPC) covers the return of the company with a single member under the Income-tax Act 1961. The OPC is taxed as a company — the income computed under Sections 28 to 44DB, the depreciation under Section 32, the deductions of Chapter VI-A, the minimum alternate tax under Section 115JB where it applies — and the return is filed in ITR-6 under Section 139(1), with the dividend income of the sole member taxed separately in the member's hands under the Act. The OPC combines the corporate rate with the single-owner structure.

The OPC's tax is the corporate tax on the company's income, and the return must follow the company's regime — the tax audit under Section 44AB where the turnover crosses the threshold, the reconciliation of the book profit to the taxable income, the MAT position. The single member's own return then reflects the salary, the dividend and the other income from the company.

The cost of a mismanaged OPC return is the corporate disallowance and the member's mismatch: the expenses disallowed at the assessment, the MAT position wrong, the transactions with the sole member questioned under the related party provisions — each a demand with the interest that the company and the member share.

This service is for OPCs and their members. We compute the company's taxable income under the Act, apply the deductions and the MAT under Section 115JB, prepare the tax audit where required, prepare and file the return in ITR-6 under Section 139(1), manage the assessments, and coordinate the member's own return so the company's position and the member's position are consistent.