“Income Tax Return Filing for Companies in Itanagar – A complete guide covering the step-by-step process, essential documents, due dates, and key benefits to ensure seamless compliance.”
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 Itanagar.
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 Itanagar
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR 8 Return Filing In Itanagar.
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 Itanagar
In Arunachal Pradesh, every company registered under the Companies Act, 2013 or any earlier law is required to file Income Tax Returns annually, irrespective of turnover, profit, or business activity. This includes:
Private Limited Companies (Pvt. Ltd.)
Public Limited Companies
One Person Companies (OPC)
Limited Liability Partnerships (LLP)
Section 8 Companies (Non-profit/NGOs registered as companies)
Companies with Zero Turnover or Losses (filing is still mandatory)
Legal Compliance: Ensures strict adherence to the Income Tax Act and Companies Act, protecting your business from penalties, legal disputes, and regulatory issues.
Avoids Penalties & Interest: Timely filing eliminates the risk of late fees, interest charges, and legal consequences, helping your company save money.
Carry Forward of Losses: Enables you to carry forward business losses and set them off against future profits, optimizing tax liability.
Eligibility for Loans & Credit: Strengthens financial credibility, making it easier to secure bank loans, overdraft facilities, and business credit.
Claim Tax Refunds: Provides the opportunity to claim refunds on excess taxes paid, improving overall cash flow management.
Enhances Business Reputation: Demonstrates transparency and compliance, building trust with banks, investors, and regulatory authorities.
Supports Growth & Tenders: Many government tenders, contracts, and investor opportunities mandate proof of ITR filings as part of eligibility requirements.
Company Incorporation Documents: PAN, Corporate Identification Number (CIN), and Certificate of Incorporation.
Digital Signature Certificate (DSC): Valid Class 3 DSC of the authorized signatory, registered on the Income Tax portal.
Audited Financial Statements: Balance Sheet, Profit & Loss Account, Notes to Accounts, and Schedules.
Audit Reports: Statutory Audit Report, Tax Audit Report (Form 3CA/3CB with Form 3CD), along with UDIN (if applicable).
Bank Records: Complete bank statements with reconciliation for the relevant financial year.
Form 26AS / AIS / TIS: Tax Credit Statement, Annual Information Statement, and Taxpayer Information Summary.
TDS / TCS Records: Details of tax deducted/collected, payment challans, and reconciliation statements.
GST Filings: Monthly/quarterly returns and annual return, if registered under GST.
Tax Payment Challans: Proof of Advance Tax and Self-Assessment Tax payments made during the year.
Additional Records: Loan and liability statements, investment details, fixed asset register, and other supporting documents.
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
Obtain/Update DSC: Ensure the company’s authorized signatory has a valid Class 3 Digital Signature Certificate (DSC) registered on the Income Tax portal.
Prepare Financial Statements: Close the books of accounts and finalize the audited Balance Sheet, Profit & Loss Account, Notes, and Schedules for the financial year.
Complete Audit Compliance: Where applicable, obtain the Statutory Audit Report and/or Tax Audit Report (Form 3CA/3CB along with Form 3CD), duly certified by a Chartered Accountant.
Compile Required Documents: Collect PAN, CIN, DSC, audited financial statements, Form 26AS, AIS/TIS, GST returns, TDS/TCS details, challans, and other supporting records.
Choose the Correct ITR Form: Generally, companies file using ITR-6, except those claiming exemption under Section 11 (charitable or religious trusts).
Calculate Income & Tax Liability: Determine taxable income after accounting for depreciation, deductions, exemptions, and carry-forward losses.
Discharge Pending Taxes: Pay any outstanding Advance Tax or Self-Assessment Tax before proceeding with the filing.
File ITR Online: Log in to the Income Tax e-filing portal, fill in the appropriate ITR form, upload the details, and submit using the DSC.
Verify & Retain Acknowledgment: Download and securely store the ITR-V acknowledgment as proof of filing and for future compliance.
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