There is provided an anti-reflective coating forming composition for lithography comprising a reaction product obtained by reacting a sulfur-containing compound having thiourea structure with a nitrogen-containing compound having two or more nitrogen atoms substituted with a hydroxymethyl group or an alkoxymethyl group in the presence of an acid catalyst and a solvent. The anti-reflective coating obtained from the composition has a high preventive effect for reflected light, causes no intermixing with photoresists, has a higher dry etching rate compared with photoresists and can use in lithography process for manufacturing semiconductor device.