The ITR-6 utility for Assessment Year 2026-27 is now available on the Income Tax e-Filing portal for eligible companies. ITR-6 is applicable to companies other than those claiming exemption under Section 11 of the Income Tax Act, 1961. Companies should note that the general due date for filing the return for AY 2026-27 is 31 October 2026.
Where a company is required to furnish a report under Section 92E relating to international or specified domestic transactions, the applicable due date is generally 30 November 2026.

How It Matters to Businesses

Companies should begin preparing their return well in advance by reconciling their financial statements, tax computation, TDS records, advance tax, self-assessment tax and other required disclosures. For foreign companies and Indian subsidiaries, additional attention may be required for matters such as transfer pricing, foreign transactions and other India-specific tax requirements. Early preparation can help identify gaps in accounting records and supporting documentation before the filing deadline.

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