ITR-6
Annual income tax return form filed by every company other than those claiming exemption under Section 11.
What it stands for
- IIncome
- TTax
- RReturn
Regulator
Central Board of Direct Taxes (CBDT)
Deadline
31 October of the assessment year (where transfer pricing audit applies, 30 November)
Penalty
Section 234F late filing fee up to INR 10,000; interest unde...
Legal basis
Income Tax Act, 1961
What is ITR-6?
Annual income tax return form filed by every company other than those claiming exemption under Section 11.
- +All Indian employers and payers subject to TDS
- +Foreign-owned Indian subsidiaries
- +EOR providers processing client-funded payroll
Statutory basis
Income Tax Act, 1961
Section 139
Enforced by
Central Board of Direct Taxes (CBDT), through Income Tax e-filing portal
Citations are editorially curated. Always verify current applicability with qualified Indian counsel before acting on a specific matter.
The stake
Filing window for ITR-6. Skipping or mishandling this compliance carries direct financial and operational consequences.
Why ITR-6 matters for your GCC
ITR-6 is a income tax and withholding requirement for foreign-owned Indian entities and GCCs. Missing the 31 october of the assessment year (where transfer pricing audit applies, 30 november) obligation triggers section 234f late filing fee up to inr 10,000; interest under sections 234a, 234b, 234c, and downstream filings or transactions may be blocked until rectification. Most foreign parents discover ITR-6 issues only when a downstream transaction surfaces the prior gap, by which point rectification costs and operational delays have grown materially. Proactive handling avoids these cascading consequences.
The 4 ways ITR-6 goes wrong
Real scenarios from real GCC compliance audits. Each one preventable.
Trap 01
Computing ITR-6 on incorrect wage base or taxable transaction value
Trap 02
Missing the statutory remittance deadline and incurring interest under Section 201(1A)
Trap 03
Submitting incorrect deductee PAN, resulting in TDS credit not reflecting in employee Form 26AS
Trap 04
Failing to file the quarterly statement on time, attracting Section 234E late fee
Done for you
Accounting and Tax
IRPR Network handles ITR-6 as part of our Accounting and Tax service, with timely filings, supporting-document validation, citation tracking, and a zero-penalty compliance calendar.
Our workflow
- 01Identify the trigger event in your GCC operations
- 02Prepare and validate the ITR-6 filing or compliance step
- 03Submit to the regulator and obtain acknowledgement
- 04Track in your compliance calendar for ongoing or recurring obligations
Concepts connected to ITR-6
These terms are filed together, depend on each other, or share regulatory authority.
MCA and ROC
AOC-4
Annual MCA filing of audited financial statements; due within 30 days of the AGM.
Income Tax and TDS
Form 3CEB
Chartered Accountant report certifying transfer pricing of international transactions between associated enterprises.
Income Tax and TDS
MAT
Tax computed at 15 percent of book profits, applicable when normal income tax payable is lower than MAT.
Asked about ITR-6
5 specific questions that GCC operators ask most often, answered with citations to the relevant regulations.
Need help with ITR-6?
IRPR Network manages ITR-6 as part of Accounting and Tax, with a zero-penalty guarantee.
Explore the serviceQ01What is ITR-6 and who does it apply to?
+
Annual income tax return form filed by every company other than those claiming exemption under Section 11. For foreign-owned GCCs, ITR-6 applies to all indian employers and payers subject to tds. IRPR Network handles ITR-6 as part of our Accounting and Tax service.
Q02When is ITR-6 due?
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ITR-6 is due 31 october of the assessment year (where transfer pricing audit applies, 30 november). Late filing triggers section 234f late filing fee up to inr 10,000; interest under sections 234a, 234b, 234c.
Q03What law governs ITR-6?
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ITR-6 is governed by Income Tax Act, 1961, specifically Section 139. The compliance is enforced by Central Board of Direct Taxes (CBDT), through Income Tax e-filing portal.
Q04What is the penalty for non-compliance with ITR-6?
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Non-compliance attracts: Section 234F late filing fee up to INR 10,000; interest under Sections 234A, 234B, 234C IRPR Network's compliance retainer is designed to prevent these exposures through proactive filing, citation tracking, and a defined compliance calendar.
Q05Who handles ITR-6 for foreign-owned GCCs in India?
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IRPR Network handles ITR-6 end-to-end as part of our Accounting and Tax service. Our team prepares filings, coordinates with regulators, validates supporting documents, and tracks all related deadlines on a defined compliance calendar.
Handle ITR-6 the right way, the first time.
Book a 30-minute consultation. We will map your ITR-6 obligations alongside every other India compliance for your GCC, on one calendar, one retainer.
Book a consultation