ITR Filing for Companies in Kerala made easy – ensure legal compliance, avoid penalties, and maximize tax benefits. Get expert assistance for accurate and timely filing.
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 Kerala.
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 Kerala
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR 8 Return Filing In Kerala.
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 Kerala
Filing Income Tax Returns (ITR) is compulsory for every company registered in Kerala, regardless of profit or loss in a financial year. It ensures compliance with the Income Tax Act, allows carry forward of business losses, and boosts financial credibility for securing loans, credit facilities, or government contracts. Companies are required to prepare audited financial statements, complete statutory or tax audits where applicable, and submit their returns within the due date to avoid penalties and interest. Timely ITR filing not only meets legal obligations but also enhances financial transparency and strengthens corporate trustworthiness.
All companies registered in Kerala are required to file Income Tax Returns annually, irrespective of their profit, loss, or business activity. This requirement applies to:
Private Limited Companies (Pvt. Ltd.) – Even if no operations or profit is reported.
Public Limited Companies – Compulsory, whether active or inactive.
Limited Liability Partnerships (LLPs) classified as companies under tax law.
One Person Companies (OPC) – Must adhere to ITR filing regulations.
Foreign Companies with branches, offices, or operations in Kerala earning income in India.
Legal Compliance – Filing ITR is a mandatory obligation under the Income Tax Act, ensuring that companies in Kerala remain compliant with tax regulations.
Penalty & Risk Avoidance – Timely filing protects companies from heavy penalties, interest charges, and possible legal consequences.
Loss Carry Forward – Companies can carry forward business losses to offset against future profits, reducing overall tax liability.
Financial Credibility – Consistent ITR filing builds a strong financial profile, improving eligibility for bank loans, credit facilities, and government contracts.
Seamless Business Processes – Filing returns is often required for ROC filings, registrations, and smooth business expansion.
Reputation & Trust – Regular and timely ITR compliance enhances transparency, boosting confidence among investors, stakeholders, and authorities.
Company PAN & CIN – Mandatory identification numbers for tax and corporate compliance.
Certificate of Incorporation – Proof of company registration under the Companies Act.
Audited Financial Statements – Balance Sheet, Profit & Loss Account, and Notes to Accounts for the financial year.
Audit Reports (if applicable) – Statutory or Tax Audit Reports (Form 3CA/3CB & 3CD) with a valid UDIN issued by the auditor.
Bank Statements – For verifying income, expenses, and reconciliations.
TDS & TCS Records – Form 26AS, AIS, and TIS to confirm tax credits.
GST Returns & Payment Challans – Applicable for GST-registered companies.
Previous Year’s ITR & Acknowledgement – Required for reference and carry forward of losses.
Digital Signature Certificate (DSC) – Valid Class 3 DSC of the authorized signatory, registered on the Income Tax portal.
-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 holds a valid Class 3 Digital Signature Certificate (DSC) registered on the Income Tax portal.
Finalize Accounts – Close books for the financial year and prepare audited financial statements, including Balance Sheet, Profit & Loss Account, and Notes to Accounts.
Complete Audit Compliance – Where applicable, obtain the Statutory Audit Report and/or Tax Audit Report (Form 3CA/3CB with 3CD) certified by a Chartered Accountant with UDIN.
Gather Essential Documents – Collect PAN, CIN, Certificate of Incorporation, bank statements, GST returns, Form 26AS/AIS/TIS, and details of the previous ITR.
Access the e-Filing Portal – Log in to www.incometax.gov.in using the company’s PAN and password.
Choose the Correct ITR Form – Most companies file ITR-6, except those claiming exemption under Section 11.
Enter Financial & Tax Information – Provide audited financial data, income, deductions, TDS/TCS details, and other applicable particulars.
Upload Audit Reports (if applicable) – Submit Form 3CA/3CB & 3CD, and Form 3CEB in case of transfer pricing requirements.
Validate & File Return – Review details, digitally sign using DSC, and submit the ITR online.
Download Acknowledgement (ITR-V) – Save the ITR-V acknowledgement for compliance records and future reference.
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