ITR Filing — Private Limited Company

Private limited companies file their return of income under Section 139(1) of the Income Tax Act, 1961, in FORM ITR-6.

Due date (AY 2026-27): Since a private limited company's accounts are mandatorily auditable, the due date under Section 139(1) for a company not otherwise subject to transfer pricing reporting under Section 92E is 31 October 2026. Companies required to furnish a transfer pricing report in Form 3CEB have a later due date of 30 November 2026 under the proviso to Section 139(1).

Mandatory e-filing with digital signature: Rule 12(3) of the Income Tax Rules, 1962 requires every company to furnish its return of income electronically under digital signature — a company cannot verify its ITR-6 through Electronic Verification Code (EVC) or physical ITR-V; a valid Class 3 Digital Signature Certificate (DSC) of an authorised signatory (director/authorised representative) is mandatory.

Form ITR-6: Applicable to every company except one claiming exemption under Section 11 (income from property held for charitable/religious purposes). The return requires disclosure of balance sheet and profit & loss particulars, tax audit details (where applicable under Section 44AB), and MAT computation under Section 115JB where relevant.

Belated/revised timelines: As with other assessees, a belated return may be filed under Section 139(4) up to 31 December 2026, and a revised return under Section 139(5) up to 31 March 2027.

This service prepares and files FORM ITR-6 under Section 139(1)/Rule 12(3), including DSC-based verification, for AY 2026-27.

Income tax return filing for a private limited company covers the return of the company under the Income-tax Act 1961 — 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, the tax audit under Section 44AB where the turnover crosses the threshold, and the return filed in ITR-6 under Section 139(1). The private limited company is taxed at the corporate rates the Finance Act prescribes, and its return is the reconciliation of its book profit to its taxable income.

The company's tax position is built from the audited financial statements and the tax computation that reconciles them — the disallowances under Sections 40 and 40A, the depreciation difference, the exempt income, the brought-forward losses. The reconciliation is the heart of the return, and it is the document the scrutiny reads first. The MAT under Section 115JB adds the alternative minimum position for the companies whose book profit exceeds the normal tax.

The cost of a carelessly built company return is the assessment that finds the gaps: the disallowed expenses, the depreciation miscomputed, the MAT position wrong, the carry-forward of the losses mismanaged — each an addition with the interest. The company return is built in the year, from the records, not reconstructed at the deadline.

This service is for private limited companies of every size. We compute the taxable income from the audited books, apply the depreciation, the deductions and the MAT position under Section 115JB, prepare the tax audit report under Section 44AB, prepare and file the return in ITR-6 under Section 139(1), and manage the scrutiny and the assessments so the company's tax position is built once and defended cleanly.