ITR Filing for Companies & Firms
ITR-5 and ITR-6 filing for LLPs, partnership firms and companies, with full financial statement review, MAT/AMT computation and tax audit coordination.
Starting at ₹5,999*What Is ITR-5 and ITR-6 Filing?
Partnership firms and Limited Liability Partnerships (LLPs) are required to file their annual income tax return in Form ITR-5, covering income computed under the Indian Partnership Act, 1932 or the LLP Act, 2008, along with the partnership deed or LLP agreement terms on partner remuneration and interest. Companies registered under the Companies Act, 2013 — other than those claiming exemption under Section 11 — file Form ITR-6, which requires a full set of audited or unaudited financial statements, computation of book profits, and, where applicable, Minimum Alternate Tax (MAT) under Section 115JB. LLPs, in turn, are subject to an equivalent Alternate Minimum Tax (AMT) under Section 115JC. We handle both forms end-to-end — from financial statement review to e-filing and verification.
Who Should Use This Service
Partnership firms and LLPs — required to file ITR-5 each year regardless of profit or loss, based on their books of account.
Private and public limited companies — required to file ITR-6 annually, alongside MCA annual filings.
Companies or firms nearing the tax audit threshold under Section 44AB, needing coordinated audit and filing support.
Businesses with MAT/AMT applicability that need accurate book-profit computation alongside normal tax computation.
What's Included
ITR-5 for LLPs & Firms
Return filing based on the partnership deed, LLP agreement and books of account.
ITR-6 for Companies
Corporate return filing including MAT computation and book-profit reconciliation where applicable.
Tax Audit Coordination
We coordinate with your auditor to align the tax audit report and return filing where a tax audit is applicable.
Financial Statement Review
P&L and balance sheet reviewed for accuracy and consistency before filing.
Documents Required
PAN of the entity — firm, LLP or company PAN card.
Financial statements — profit & loss account and balance sheet, audited where applicable.
Partnership deed or LLP agreement — for ITR-5 filers, showing profit-sharing and remuneration terms.
Details of partners or directors — including PAN and remuneration/interest paid.
Form 26AS / AIS — for verifying TDS credit and other reported income.
Tax audit report (Form 3CA/3CB-3CD) — where audit under Section 44AB applies.
How It Works
Financial Statement Collection
Books, P&L and balance sheet are gathered for the year.
Tax Computation
Income and tax liability computed, including MAT/AMT if relevant.
Review & Approval
You review the return before filing.
E-Filing & Verification
Return filed and verified, acknowledgement shared with you.
Timeline
Once financial statements are finalised, ITR-5 and ITR-6 filing is typically completed within 3–6 working days. Companies and firms requiring a tax audit under Section 44AB usually have a due date of 31 October, later than the standard 31 July deadline for non-audit taxpayers — we confirm the exact date applicable to your entity.
Related Services
Common Mistakes to Avoid
Missing the Minimum Alternate Tax (MAT) computation required for companies under Section 115JB.
Not reconciling books of account with GST and TDS returns before filing the company's ITR.
Losing the right to carry forward business losses because the return was filed after the due date.
Filing the ITR before uploading the mandatory tax audit report (Form 3CA/3CD), when applicable.
Frequently Asked Questions
Which ITR form applies to companies and firms?
LLPs and partnership firms file ITR-5, while companies (other than those claiming exemption under Section 11) file ITR-6, based on their books of account and financial statements for the year.
What's the due date for company ITR filing?
Companies requiring a tax audit typically have a due date of 31 October following the end of the financial year, later than the standard 31 July deadline for non-audit taxpayers — we confirm the exact date for your case.
Do all companies need a tax audit?
Only those crossing the prescribed turnover threshold under Section 44AB, though all companies must still file ITR-6 regardless of audit applicability.
What is MAT?
Minimum Alternate Tax (MAT), under Section 115JB, ensures companies pay a minimum tax on book profits even after claiming exemptions and deductions that would otherwise reduce their taxable income significantly.
Does an LLP also have a minimum tax equivalent to MAT?
Yes, LLPs are subject to Alternate Minimum Tax (AMT) under Section 115JC, which functions similarly to MAT for companies, ensuring a minimum tax on adjusted total income.
What documents are required for filing ITR-5 or ITR-6?
You'll need the entity's PAN, audited or unaudited financial statements (profit and loss account and balance sheet), the partnership deed or LLP agreement (for ITR-5), details of directors/partners, and Form 26AS/AIS for TDS verification.
What is the due date for companies filing ITR-6?
Companies requiring a tax audit must file ITR-6 by 31 October of the assessment year; those with international/specified domestic transactions requiring a transfer pricing report get until 30 November.
Can carried-forward losses be claimed if the ITR is filed late?
No — under Section 80, most business losses can only be carried forward if the return is filed on or before the original due date; a belated return forfeits this benefit (unabsorbed depreciation is an exception).