“Simplify Company ITR Filing in Kohima with expert assistance for accurate, timely, and hassle-free tax 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 Kohima.
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 Kohima
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR 8 Return Filing In Kohima.
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 Kohima
“Income Tax Return (ITR) filing is a mandatory requirement for all companies registered in Kohima, irrespective of their turnover, profit, or business activity. It ensures compliance with the Income Tax Act while promoting financial transparency. Timely filing enables businesses to claim deductions, carry forward losses, and avoid penalties. Moreover, consistent compliance enhances credibility, making it easier for companies to secure loans, government tenders, and registrations. With proper documentation and fulfillment of audit obligations, companies in Nagaland can ensure a smooth, accurate, and hassle-free ITR filing process.”
“Every company incorporated in Kohima must file an Income Tax Return annually, irrespective of profit, loss, or level of business activity. This requirement applies to:
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 those reporting losses”
Ensures Legal Compliance: Meets statutory obligations under the Income Tax Act and safeguards against regulatory issues.
Avoids Penalties & Interest: Timely filing prevents late fees, interest charges, and potential legal consequences.
Carry Forward of Losses: Enables adjustment of current-year losses against future profits, optimizing tax savings.
Facilitates Loans & Credit: Strengthens financial credibility, making it easier to obtain loans, overdrafts, and credit facilities.
Mandatory for Tenders & Registrations: Serves as proof of compliance for government tenders, contracts, and license applications.
Promotes Business Transparency: Enhances trust and reliability with stakeholders, investors, and authorities.
Strengthens Financial Records: Creates an accurate financial track record that supports audits, business growth, and future expansion.
Company PAN Card: PAN details of the company for income tax identification.
CIN & Incorporation Certificate: Corporate Identification Number along with the Certificate of Incorporation as proof of registration.
Digital Signature Certificate (DSC): Valid Class 3 DSC of the authorized signatory, duly registered on the Income Tax portal.
Audited Financial Statements: Complete set of audited financials including Balance Sheet, Profit & Loss Account, Notes, and Schedules.
Audit Reports (if applicable): Statutory Audit Report and/or Tax Audit Report (Form 3CA/3CB with Form 3CD), certified by a Chartered Accountant.
Bank Statements: Annual bank statements and reconciliation for all company bank accounts.
TDS/TCS Records: Certificates and challans for tax deducted or collected at source, along with reconciliation details.
Form 26AS, AIS & TIS: Tax credit statements, Annual Information Statement, and Taxpayer Information Summary from the Income Tax portal.
GST Returns (if applicable): Monthly/quarterly filings and annual return, for companies registered under GST.
Previous Year’s ITR: Copy of the last filed return for verification and carry-forward of losses.
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
Obtain/Update DSC: Secure a valid Class 3 Digital Signature Certificate (DSC) for the company’s authorized signatory and ensure it is registered on the Income Tax portal.
Finalize Books of Accounts: Close the accounts for the financial year and prepare audited financial statements, including Balance Sheet, Profit & Loss Account, Notes, and Schedules.
Complete Audit Compliance: Where applicable, obtain the Statutory Audit Report and/or Tax Audit Report (Form 3CA/3CB with Form 3CD), duly certified by a Chartered Accountant.
Organize Supporting Documents: Keep PAN, CIN, bank statements, GST returns, Form 26AS/AIS/TIS, and previous ITR ready for reference.
Log in to the e-Filing Portal: Access www.incometax.gov.in using the company’s PAN credentials.
Select the Correct ITR Form: Generally, companies file ITR-6, while entities claiming exemptions under Section 11 must file ITR-7.
Fill in Return Details: Enter income, deductions, taxes paid, TDS/TCS information, and other required particulars.
Validate & Submit Return: Review all entries carefully, attach audit reports where applicable, and submit the return using DSC.
E-Verify the Filing: Complete the process by electronically verifying the return.
Download ITR-V Acknowledgment: Save the acknowledgment (ITR-V) as proof of filing and for compliance records.
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