Explore our detailed step-by-step guide to filing Income Tax Returns (ITR) for companies in Aizawl. Get expert insights on selecting the right form, preparing financial statements, filing online, and ensuring full compliance with Mizoram’s tax regulations.
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Ready Your ITR Filing For Companies with Auriga Accounting
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR Filing For Companies In Aizawl.
Our team of experts will get in touch with you and collect all necessary documents and details
We fill out and file your application for ITR Filing
Ready Your ITR Filing For Companies In Aizawl
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR 8 Return Filing In Aizawl.
Our team of experts will get in touch with you and collect all necessary documents and details
We fill out and file your application for ITR Filing
Ready Your ITR Filing For Companies In Aizawl
Filing Income Tax Returns (ITR) is a mandatory compliance requirement for every company operating in Aizawl, irrespective of size, turnover, or profit status. Whether it is a Private Limited Company, Public Limited Company, One Person Company (OPC), Limited Liability Partnership (LLP), or a Section 8 Company, filing ITR ensures adherence to the Income Tax Act and maintains financial transparency. Even in cases of zero income, losses, or dormant status, companies must file their returns to avoid penalties and legal issues. Timely ITR filing not only safeguards businesses from compliance risks but also enhances credibility, facilitates loan approvals, enables carry forward of losses, and supports eligibility for government tenders and contracts.
Every company incorporated in Nagaland is required to file an Income Tax Return annually, regardless of profit, loss, or business activity. The requirement covers:
Private Limited Companies
Public Limited Companies
One Person Companies (OPCs)
Limited Liability Partnerships (LLPs)
Section 8 Companies (Non-profits/NGOs)
Companies with no income or reporting losses
Ensures Legal Compliance – Filing ITR keeps companies aligned with tax laws, reducing the risk of penalties, sanctions, and legal actions.
Promotes Financial Transparency – Regular filing builds trust among investors, stakeholders, and regulators by ensuring clear financial reporting.
Eases Loan & Credit Approvals – Up-to-date ITR records strengthen eligibility for loans, credit facilities, and other financial support from banks and institutions.
Maintains Organized Records – Creates a structured record of financial activities, useful for audits, analysis, and long-term planning.
Enables Tax Refunds – Companies can claim refunds on excess taxes paid, improving liquidity and cash flow.
Boosts Business Credibility – Consistent compliance enhances reputation and trustworthiness in the market.
Establishes a Digital Record – E-filing provides a secure trail for easy verification, audits, and future references.
Prevents Penalties & Interest – Timely filing avoids late fees, interest charges, and compliance-related risks.
Simplifies Tax Assessments – Accurate ITR submissions reduce discrepancies during assessments and audits.
Supports Regional Growth – Compliance contributes to government revenue, aiding infrastructure development and economic progress in Aizawl.
ITR-6 – Applicable to most companies registered in Nagaland, except those claiming exemption under Section 11 (income from charitable or religious purposes).
ITR-7 – Applicable to companies such as Section 8 Companies, NGOs, or trusts that are required to file returns under Sections 139(4A), 139(4B), 139(4C), or 139(4D).
-Without Audit: July 31, 2025
–With Audit (Under Section 44AB): October 31, 2025
–Transfer Pricing Cases: November 30, 2025
The income tax rate for companies in India depends on the type of company, turnover, and whether they opt for special tax regimes.
Type of Company | Tax Rate |
Companies with turnover up to ₹400 crore (in FY 2022-23) | 25% |
Companies with turnover above ₹400 crore | 30% |
Companies opting for Section 115BA (new manufacturing companies set up on or after March 1, 2016) | 25% |
Companies opting for Section 115BAA (reduced corporate tax rate without exemptions) | 22% |
New manufacturing companies opting for Section 115BAB | 15% |
Surcharge & Cess (for Domestic Companies)
Income Type | Tax Rate |
Income from Indian operations (e.g., royalty, fees for technical services) | 40% |
Other income from business operations in India | 40% |
Surcharge & Cess (for Foreign Companies)
Tax Rate Summary for Companies Under Special Tax Regimes
Section | Tax Rate | Applicability |
115BA | 25% | Domestic manufacturing companies (set up after March 1, 2016) |
115BAA | 22% | Companies that do not claim exemptions/deductions |
115BAB | 15% | New manufacturing companies (set up on or after October 1, 2019) |
Additional Tax Implications for Companies
✔ Minimum Alternate Tax (MAT) – 15% of book profits (if applicable, under Section 115JB)
✔ Dividend Distribution Tax (DDT) – Abolished from April 1, 2020 (dividends are taxed in the hands of shareholders)
Penalty for Late Filing
–₹5,000 to ₹10,000 penalty under Section 234F
–Interest on outstanding tax under Section 234A, 234B & 234C
Collect Required Documents – Gather audited financial statements, tax certificates, bank statements, and other supporting records.
Prepare Financial Statements – Compile the Balance Sheet, Profit & Loss Account, and Cash Flow Statement for the relevant financial year.
Compute Tax Liability – Calculate taxable income, apply eligible deductions, and determine the total tax payable.
Obtain Digital Signature Certificate (DSC) – Ensure the company’s authorized signatory holds a valid DSC for e-filing (if applicable).
Visit the Income Tax Portal – Access the official e-filing website: www.incometax.gov.in.
Register or Log In – Create a new account or log in with existing credentials to proceed.
Choose the Appropriate ITR Form – Select the correct ITR form (e.g., ITR-6 for companies not claiming exemption) and fill in the necessary details.
Enter Financial Information – Accurately input income, deductions, tax paid, and other statutory details.
Upload Mandatory Attachments – Submit supporting documents such as schedules, audit reports, balance sheets, and certificates.
Validate & Submit – Cross-check all details, validate the return, and file it electronically through the portal.
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