Private Limited and Public Limited companies, being separate legal entities, have their own specific income tax return filing requirements. Here’s an overview of the income tax return forms applicable to Private Limited and Public Limited companies:

Private Limited Companies:

Private Limited companies in India are required to file their income tax returns using Form ITR-6. This form is applicable to companies other than those claiming exemption under section 11 (income from property held for charitable or religious purposes) of the Income Tax Act. It covers all types of income, deductions, and tax calculations applicable to private limited companies.

Public Limited Companies:

Public Limited companies also use Form ITR-6 for filing their income tax returns, just like Private Limited companies. The form is the same, regardless of whether the company is public or private.

Form ITR-6 for companies generally requires detailed information on income from various sources, deductions, exemptions, taxes paid, and other financial details. It also includes sections for reporting assets and liabilities, information about related party transactions, and audit details.

It is important to note that companies are required to get their accounts audited under the provisions of the Companies Act, and the audited financial statements are usually required to be submitted along with the income tax return.

Additionally, companies are also required to comply with various other regulatory filings and disclosures as per the applicable company law provisions. This may include filing annual returns, balance sheets, and other statutory documents with the Registrar of Companies (ROC) or other relevant authorities.