2025 ActIncome-tax Act, 2025 is in force from 1 April 2026 — every page shows old (1961) & new (2025) section numbers side by side.Income-tax Act, 2025 in force · old & new sections shown
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ITR form guide · Firms, companies & trusts

ITR-6 for AY 2026-27: Company Income-tax Return — Rates, MAT and Due Dates

Every company — private, public or one-person — files ITR-6 (except those claiming exemption as a charity). It must be filed with a digital signature, even with nil income.

Audit cases: 21 Nov 2026 Companies Updated Nov 2026
WhoAll companies except charities claiming section 11
VerificationDSC of a director — mandatory
Due date (AY 2026-27)21 Nov 2026 (extended); TP cases 30 Nov 2026
New regime rate22% + 10% surcharge + 4% cess = 25.168%
ITR-6 for AY 2026-27: Company Income-tax Return — Rates, MAT and Due Dates
How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder

Step by step

  1. 1

    Finalise audited accounts

    Board approval and statutory audit first.

  2. 2

    Tax audit

    File the tax audit report before the return.

  3. 3

    Compute tax

    Choose 115BAA or normal + MAT; compute advance-tax interest.

  4. 4

    File ITR-6

    Upload with a director's DSC.

  5. 5

    Follow up MCA

    AOC-4 and MGT-7 after the AGM.

Company tax rates for AY 2026-27

OptionBase rateEffective with surcharge & cess
Section 115BAA (no exemptions)22%25.168%
Section 115BAB (new manufacturing set up before 1 April 2024)15%17.16%
Normal — turnover up to ₹400 crore in FY 2023-2425%26%–29.12% depending on income
Normal — others30%31.2%–34.944%
Companies under 115BAA/115BAB are outside MAT.

MAT for companies in the normal regime

Companies that did not choose 115BAA pay Minimum Alternate Tax at 15% of book profit (plus surcharge and cess) for AY 2026-27 when normal tax is lower. Budget 2026 cuts the MAT rate to 14% from Tax Year 2026-27.

Linked compliances

  • Tax audit report and, where applicable, transfer-pricing report
  • AOC-4 and MGT-7 filings with the MCA follow the AGM
  • Dividend TDS and Form 15CA/CB for foreign payments
  • Advance tax in four instalments — 15%, 45%, 75% and 100%

Where things stand

For AY 2026-27 the CBDT extended the due date for audit cases to 21 November 2026. Transfer-pricing cases have till 30 November 2026.

Next year: income of FY 2026-27 (Tax Year 2026-27) is taxed under the Income-tax Act, 2025, and returns for it are filed in 2027. The department notifies the forms for that year separately — the names and schedules may change, so check the form notified for Tax Year 2026-27 before filing.

Common mistakes

  • Missing the DSC registration on the portal
  • Claiming deductions after opting for 115BAA
  • Forgetting to file because the company had no business

Frequently asked questions

No. Once exercised, the 115BAA option cannot be withdrawn for that or later years.

Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.

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