Every companies in India is required to file Income Tax return each year . Even dormant company is also required to file income tax return .Companies which are registered in India must file Form ITR 6 .Hence, private limited companies, limited companies and one person companies would be required to file Form ITR6.
The accounts of a company must be audited each year by a Chartered Accountant .All companies registered in India are required to file income tax return on or before the 30th of September.