GMH Associates

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ITR-6 Form
Filing Online

File your company income tax
return accurately with expert
ITR-6 filing supportStart your business with ease and compliance. GMH & Associates
helps you register your Sole Proprietorship quickly and affordably
with expert CA guidance.

🟩 For private and public limited companies
🟩 Covers multiple corporate income sources
🟩 Accurate tax computation and compliance
🟩 Audit-ready financial reporting

🟩 End-to-end filing support

Free Consultation

    Overview

    Overview

    ITR-6 is the prescribed income tax return for domestic companies not claiming exemption under Section 11 of the Income Tax Act, 1961.

    It enables companies to report business income, capital gains, dividends, rental income and other receipts while ensuring complete corporate tax compliance.

    ITR-6 is the prescribed income tax return for domestic companies not claiming exemption under Section 11 of the Income Tax Act, 1961.

    It enables companies to report business income, capital gains, dividends, rental income and other receipts while ensuring complete corporate tax compliance.

    Benefits

    Benefits

    Tax Comparison
    Sole Proprietorship
    vs Others

    business-men


    Sole Proprietor

    Tax Rate

    Individual income tax slabs
    ranging from 0% to 30%.

    Minimum Tax

    No tax payable up to
    ₹2.5 lakhs of income.

    Expense Deduction

    Business-related expenses
    are fully allowed.

    Advance Tax

    Applicable if total tax
    liability exceeds ₹10,000.

    Audit Requirement

    Audit required only if
    turnover exceeds limits.


    Partnership Firm

    Tax Rate

    Flat tax rate of
    30% on total income.

    Minimum Tax

    Taxable irrespective of
    partner’s personal income.

    Expense Deduction

    Business expenses
    are allowed as deductions.

    Advance Tax

    Advance tax payment
    is applicable.

    Audit Requirement

    Audit generally required
    as per applicable rules.


    Pvt Ltd Company

    Tax Rate

    Corporate tax at 25%
    for turnover below ₹400 cr.

    Minimum Tax

    Taxable regardless of
    dividend distribution.

    Expense Deduction

    Business expenses
    are allowed.

    Advance Tax

    Advance tax payment
    is mandatory.

    Audit Requirement

    Statutory audit is
    mandatory every year.

    business-men


    Sole Proprietor

    Tax Rate

    Individual income tax slabs
    ranging from 0% to 30%.

    Minimum Tax

    No tax payable up to
    ₹2.5 lakhs of income.

    Expense Deduction

    Business-related expenses
    are fully allowed.

    Advance Tax

    Applicable if total tax
    liability exceeds ₹10,000.

    Audit Requirement

    Audit required only if
    turnover exceeds limits.


    Partnership Firm

    Tax Rate

    Flat tax rate of
    30% on total income.

    Minimum Tax

    Taxable irrespective of
    partner’s personal income.

    Expense Deduction

    Business expenses
    are allowed as deductions.

    Advance Tax

    Advance tax payment
    is applicable.

    Audit Requirement

    Audit generally required
    as per applicable rules.


    Pvt Ltd Company

    Tax Rate

    Corporate tax at 25%
    for turnover below ₹400 cr.

    Minimum Tax

    Taxable regardless of
    dividend distribution.

    Expense Deduction

    Business expenses
    are allowed.

    Advance Tax

    Advance tax payment
    is mandatory.

    Audit Requirement

    Statutory audit is
    mandatory every year.

    • Private Limited Companies
    • Public Limited Companies
    • One Person Companies (OPCs)
    • Domestic companies not covered under ITR-7
    • Other eligible corporate entities

    Documents Required

    • PAN and bank account details
    • Audited Profit & Loss Account
    • Audited Balance Sheet
    • Form 26AS and AIS
    • Tax audit report (if applicable)
    • Invoices and supporting documents
    • Loan interest certificate
    • Donation and deduction proofs

    • Private Limited Companies
    • Public Limited Companies
    • One Person Companies (OPCs)
    • Domestic companies not covered under ITR-7
    • Other eligible corporate entities

    Documents Required

    • PAN and bank account details
    • Audited Profit & Loss Account
    • Audited Balance Sheet
    • Form 26AS and AIS
    • Tax audit report (if applicable)
    • Invoices and supporting documents
    • Loan interest certificate
    • Donation and deduction proofs

    Registration Process

    Registration Process

    Post-Registration Compliances

    Post-Registration Compliances

    Return Verification

    Complete e-verification
    within prescribed period

    Record Maintenance

    Maintain financial
    and tax records

    Audit Compliance

    Complete statutory
    audits on time

    Notice Management

    Respond promptly
    to tax notices

    Annual Filing

    Ensure timely filing
    every financial year

    Return Verification

    Complete e-verification within prescribed period

    Record Maintenance

    Maintain financial
    and tax records

    Audit Compliance

    Complete statutory
    audits on time

    Notice Management

    Respond promptly
    to tax notices

    Annual Filing

    Ensure timely
    filing every financial year

    Common Mistakes to Avoid

    Common Mistakes
    to Avoid

    Wrong ITR
    Selection

    Using incorrect return form
    may cause rejection

    Incomplete Income
    Disclosure

    Missing income details
    may trigger notices

    Incorrect Audit
    Information

    Errors in audit reports
    may delay processing

    Invalid Deduction
    Claims

    Unsupported claims may
    lead to scrutiny

    Missing Return
    Verification

    Unverified returns remain
    invalid and incomplete

    Delayed Return
    Filing

    Late filing may attract
    penalties and interest

    Wrong ITR
    Selection

    Using incorrect return form
    may cause rejection

    Incomplete Income
    Disclosure

    Missing income details
    may trigger notices

    Incorrect Audit
    Information

    Errors in audit reports
    may delay processing

    Invalid Deduction
    Claims

    Unsupported claims may
    lead to scrutiny

    Missing Return
    Verification

    Unverified returns remain
    invalid and incomplete

    Delayed Return
    Filing

    Late filing may attract
    penalties and interest

    Clients Choose GMH Associates for
    Clients Choose GMH Associates for
    cta_man

    Let's Talk Now.

    If you need immediate assistance, please call:

    PHONE CALL

    Share a few details with us, and one of our compliance specialists will get in touch shortly.
    We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.

    cta_man

    Let's Talk Now.

    If you need immediate assistance, please call:

    PHONE CALL

    Share a few details with us, and one of our compliance specialists will get in touch shortly.
    We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.

    Ask Questions

    Frequently asked questions

    Who should file ITR-6?

    Domestic companies not claiming exemption under Section 11.

    Business income, capital gains, dividends, rental income and other corporate receipts.

    Generally July 31 for non-audit cases and October 31 for audit cases.

    Yes, revised returns can be filed within the permitted timeline.

    The return remains invalid until successfully verified.

     

    Yes, GMH provides complete support from documentation to filing and compliance.