“Get complete guidance on ITR filing for companies in Dispur — including key deadlines, step-by-step filing procedures, and essential document requirements to ensure timely, compliant tax submission.”
Complete Your ITR Filing
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 Dispur.
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 Dispur
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR 8 Return Filing In Dispur.
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 Dispur
Private Limited Companies: Mandatory to file ITR annually, regardless of whether there is any business activity or profit.
Public Limited Companies: Required to file ITR every year, irrespective of their turnover or income levels.
Limited Liability Partnerships (LLPs): Must file annual returns whether they are in profit or loss.
One Person Companies (OPCs): Obliged to file ITR within the prescribed due date each year.
Loss-Making or Dormant Companies: Even if the company has nil income or remains inactive, filing ITR is compulsory.
Companies Under Audit: Entities subject to statutory or tax audit need to file ITR along with the relevant audit reports.
Legal Compliance – Adhering to Assam’s tax laws and regulations helps companies remain compliant, avoid penalties, and safeguard business integrity.
Financial Transparency – Accurate ITR filing demonstrates accountability and openness, strengthening trust with investors, stakeholders, and partners.
Credibility & Reputation – Consistent and timely returns boost the company’s credibility, building confidence among clients, investors, and business associates.
Loan & Funding Eligibility – Up-to-date tax records serve as reliable proof of financial stability, making it easier to secure loans, credit lines, and investments.
Business Growth – Proper tax compliance and well-maintained records support smooth operations, effective planning, and long-term growth.
Access to Government Benefits – Filing ITR ensures eligibility for government schemes, subsidies, and incentives aimed at business development.
Avoidance of Penalties – Timely filing prevents late fees, interest, and legal complications, ensuring uninterrupted operations.
Organized Record-Keeping – Maintaining systematic financial documentation through ITR filing simplifies audits, ensures accuracy, and aids future financial management.
Registration Certificate: A clear copy of the company’s official registration certificate, such as the Certificate of Incorporation, serving as proof of legal establishment.
PAN Card: The company’s Permanent Account Number (PAN) card, which is essential for all tax-related filings and transactions.
Financial Statements: Audited financial documents for the relevant financial year, including the Balance Sheet, Profit & Loss Account, and Cash Flow Statement, providing a complete overview of the company’s financial health.
Tax Audit Report: When applicable, the tax audit report (Form 3CB/3CD), validating that the company’s accounts have been audited as per statutory requirements.
Bank Statements: Complete bank statements for all business accounts maintained during the financial year, reflecting income deposits and expense payments.
TDS Certificates: Tax Deducted at Source (TDS) certificates such as Form 16A and the Annual Tax Statement (Form 26AS), received from deductors, confirming tax deductions on payments made.
Income Details: Detailed records of all income earned throughout the year, including business revenue, interest, dividends, and other sources of income.
Expense Documentation: Supporting documents like bills, invoices, and receipts that substantiate business expenses claimed during the financial year.
Audit Reports: Official statutory audit reports, if required, providing an independent assessment of the company’s financial statements.
ITR-6: To be filed by all companies except those claiming exemption under Section 11 (such as charitable or religious trusts). This form is used for regular profit-making companies.
ITR-7: To be filed by companies registered under Section 8 (non-profit organizations) or those claiming exemption under Section 11 (charitable or religious trusts).
-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
Gather Essential Documents – Collect the company’s incorporation certificate, audited financial statements, complete bank statements, TDS certificates (Form 16A, Form 26AS), and any other relevant records required for accurate return filing.
Prepare Financial Statements – Finalize the Balance Sheet, Profit & Loss Account, and Cash Flow Statement, duly audited by a Chartered Accountant (where applicable) to ensure compliance and accuracy.
Compute Taxable Income – Determine the company’s total income for the financial year, deduct allowable expenses and exemptions, and calculate the taxable income as per law.
Evaluate Tax Liability – Apply the prevailing corporate tax rates to the taxable income to compute the exact tax liability.
Fill in the Correct ITR Form – Select the applicable ITR form (commonly ITR-6 for most companies) and complete all mandatory details in line with audited accounts.
Upload Supporting Reports – Attach relevant audit reports, certificates, and supporting documents to validate the information furnished in the return.
Review & File Online – Recheck all entries for accuracy, then submit the ITR electronically through the Income Tax e-filing portal.
Complete E-Verification – Authenticate the return using OTP, EVC, DSC, or by sending a signed physical copy of ITR-V to the Central Processing Centre (CPC).
Download Acknowledgment – After successful filing and verification, download and securely store the acknowledgment for record-keeping and compliance proof.
Track Status & Compliance – Regularly monitor the e-filing portal for acknowledgments, updates, or notices to promptly address any issues or clarifications.
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