There is provided a composition for forming anti-reflective coating containing a urea compound substituted by hydroxyalkyl group or alkoxyalkyl group, and preferably a light absorbing compound and/or a light absorbing resin; a method of forming a anti-reflective coating for a semiconductor device by use of the composition; and a process for manufacturing a semiconductor device by use of the composition. The composition according to the present invention exhibits a good light-absorption to a light having a wavelength used for manufacturing a semiconductor device. Therefore, the composition exerts a high protection effect against light reflection, and has a high dry etching rate compared with photoresist layers.