ITR-6 Due Date, Penalty and How to File
ITR-6 (Income Tax Return, company (ITR-6)) applies to Private Limited Company and One Person Company (OPC). Companies are audited under the Companies Act, so the ITR is due 31 Oct (not 31 Jul). If transfer pricing (Form 3CEB) applies, the due date moves to 30 Nov. Belated return up to 31 Dec with a fee under 234F. Source: cleartax.in/s/due-date-tax-filing
ITR-6 at a glance
- Form
- ITR-6
- Applies to
- Private Limited Company and One Person Company (OPC)
- Due date
- 31 October every year
- Category
- Income Tax
- Filing portal
- Income Tax Portal
- CA required
- Yes, a CA/CS is required
- Penalty / consequence
- Belated return up to 31 Dec with a fee under 234F.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
ITR-6: frequently asked
What is the due date of ITR-6?+
ITR-6 (Income Tax Return, company (ITR-6)) is due 31 October every year.
Who needs to file ITR-6?+
ITR-6 applies to Private Limited Company and One Person Company (OPC).
What is the penalty for late ITR-6?+
Belated return up to 31 Dec with a fee under 234F.
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