ITR-6 is an Income Tax Return form applicable to all companies in India, except those claiming exemption under Section 11 (charitable or religious trusts). This form is used to report income from business or profession, capital gains, income from house property, and other sources. Filing ITR-6 ensures compliance with the Income Tax Act, 1961, facilitates accurate reporting of financial activities, and enables claiming deductions under applicable provisions. Companies whose accounts require a tax audit under Section 44AB must submit the audit report along with ITR-6. The form must be filed electronically through the Income Tax Department portal using the company’s digital signature certificate (DSC). Accurate and timely filing helps avoid penalties, interest, and legal scrutiny while maintaining transparency and credibility in financial reporting. Professional guidance is recommended for preparing audited financial statements, reconciling accounts, applying eligible deductions, and correctly e-filing the return. Timely compliance strengthens corporate governance, ensures statutory adherence, and minimizes the risk of notices or disputes with tax authorities.