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
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
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.
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.
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.
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.
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.
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.
• 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
• 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
Complete e-verification
within prescribed period
Maintain financial
and tax records
Complete statutory
audits on time
Respond promptly
to tax notices
Ensure timely filing
every financial year
Complete e-verification within prescribed period
Maintain financial
and tax records
Complete statutory
audits on time
Respond promptly
to tax notices
Ensure timely
filing every financial year
Common Mistakes to Avoid
Common Mistakes
to Avoid
Using incorrect return form
may cause rejection
Missing income details
may trigger notices
Errors in audit reports
may delay processing
Unsupported claims may
lead to scrutiny
Unverified returns remain
invalid and incomplete
Late filing may attract
penalties and interest
Using incorrect return form
may cause rejection
Missing income details
may trigger notices
Errors in audit reports
may delay processing
Unsupported claims may
lead to scrutiny
Unverified returns remain
invalid and incomplete
Late filing may attract
penalties and interest
If you need immediate assistance, please 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.
If you need immediate assistance, please 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.
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.