pvtltd.co

Direct Tax

ITR Filing — Private Limited Company

Corporate income tax return filing — ITR-6 with tax audit report (Form 3CB + 3CD), corporate tax rate under Section 115BAA (22%), MAT (Section 115JB), TDS credit reconciliation with Form 26AS, and advance tax. ITR-6, Section 115BAA 22% rate, MAT 15% book profit, Form 3CB/3CD tax audit, Section 44AB, AIS/26AS reconciliation, Form 16A TDS credit, advance tax.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Starting from Discuss with usTypical timelineCompany ITR

Corporate income tax return filing — ITR-6 with tax audit report (Form 3CB + 3CD), corporate tax rate under Section 115BAA (22%), MAT (Section 115JB), TDS credit reconciliation with Form 26AS, and advance tax. ITR-6, Section 115BAA 22% rate, MAT 15% book profit, Form 3CB/3CD tax audit, Section 44AB, AIS/26AS reconciliation, Form 16A TDS credit, advance tax. We keep the work founder-friendly and evidence-led so the company can move without unnecessary back-and-forth.

What is included
  • • Company ITR scope review and action plan
  • • Document checklist and evidence review
  • • Drafting, computation, or filing support
  • • Submission support and acknowledgement tracking
  • • Follow-up on queries, corrections, or notices
  • • Closure notes and next-step reminders
Documents required
  • • PAN, Aadhaar, or entity tax data
  • • Form 16, AIS, 26AS, or return history
  • • Bank statements and ledgers
  • • Notice, contract, or transaction records, if any
Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis
  • • Section 139 of the Income-tax Act 1961
  • • Section 139(4) of the Income-tax Act 1961
  • • Section 139(5) of the Income-tax Act 1961
  • • Section 234F of the Income-tax Act 1961
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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Scope

Confirm the scope

We map the exact service route to the trigger, form set, and documentary evidence so the work starts on the right footing.

Step 2Docs

Collect the records

We gather the company records, notices, or transaction documents needed for company itr and check them for gaps.

Step 3Draft

Prepare the filing or memo

We draft the computations, filings, or advisory memo so the next person in the chain can review it quickly and confidently.

Step 4Close

Submit and track follow-up

We move the file through submission, keep the acknowledgement trail tidy, and handle any follow-up questions that come back.

AEO summary

Company ITR is the CA-led workflow that helps a Private Limited company stay compliant, file the right forms, and keep the record trail clean.

ITR Filing — Private Limited Company workflow

We start by checking the exact trigger, the legal route, and the documents that make company itr executable for a Private Limited company. That keeps the filing or advisory work tied to the actual statutory path instead of a generic checklist.

Once the scope is locked, we prepare the working papers, filings, and follow-up notes so the matter can move without unnecessary back-and-forth. The goal is to make the process understandable for the founder, the finance team, and the reviewer.

  • • Scope mapping for company itr
  • • CA-led document review and drafting
  • • Submission support and acknowledgement tracking

What this protects for the company

For a Private Limited company, the value is not just speed. It is also about keeping the record trail clean enough for banks, investors, regulators, and future diligence work.

A founder-friendly process lowers the chance of avoidable notices, rework, or missed deadlines while keeping the company aligned with the right section, rule, or circular in Direct Tax.

  • • Cleaner compliance evidence for Direct Tax
  • • Better preparation for diligence or audit
  • • Less last-minute chasing inside the finance team

Government fees

Fee breakdown

ItemFeeNotes
E-filing or notice responseNilThe filing itself is usually fee-free, but late filing can attract fee or interest.
Statutory fee or taxAs applicableAny tax, interest, or appeal fee depends on the exact route.

Timeline

Typical turnaround

Typical timeline usually means a 3–7 working days turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

Fees can vary by filing type, entity class, and whether the work includes a reply, appeal, or connected computation.

Related services

Keep the company moving

TDS Compliance

Support for TDS Compliance.

Tax Audit 44AB

Support for Tax Audit 44AB.

Advance Tax Planning

Support for Advance Tax Planning.

FAQ

Frequently asked questions

What is the due date for filing ITR-6 for a Private Limited company for AY 2026-27?
Under Section 139(1) of the Income-tax Act 1961, a company ordinarily files by 31 October where tax audit applies, and by 30 November where Form 3CEB transfer-pricing reporting applies. That is the working due-date frame for AY 2026-27 unless the law changes.
Should a Private Limited company opt for Section 115BAA?
Section 115BAA gives a 22% base rate, plus surcharge and cess, but the company must give up specified deductions and incentives. It is usually attractive when the foregone deductions are small relative to the tax saving from the lower rate.
When does MAT apply and how is the 15% book-profit rate calculated?
Section 115JB applies Minimum Alternate Tax when the normal tax computation is lower than the MAT amount, generally at 15% of book profit plus surcharge and cess. Where MAT credit or a MAT computation is involved, Form 29B from a CA is usually the supporting report.
What is the tax audit threshold under Section 44AB and which report is required?
Section 44AB generally triggers tax audit above ₹1 crore, or up to ₹10 crore where the cash-receipt and cash-payment conditions in the section are met. For a company that is already audited under the Companies Act, the tax-audit report is typically Form 3CA/3CD.
What happens if the company misses the ITR-6 due date?
Section 234F levies a late-filing fee, typically ₹5,000 when total income is above ₹5 lakh and ₹1,000 otherwise. Delay can also hold up refunds and keep the return open for downstream notices or interest computation.

Canonical reference: https://www.pvtltd.co/services/itr-pvt-ltd

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Ready to move this filing forward?

We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.

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