“Learn how to file ITR for companies in Kolkata with a clear guide on audit compliance, required documents, and step-by-step online 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 Kolkata.
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 Kolkata
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR 8 Return Filing In Kolkata.
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 Kolkata
“In Kolkata, filing an Income Tax Return (ITR) is a mandatory annual compliance for all companies under the Income Tax Act, 1961. Whether it is a Private Limited Company, Public Limited Company, or LLP, every entity must file its ITR, irrespective of profit, loss, or business activity during the financial year. The process involves preparing audited financial statements, fulfilling statutory or tax audit obligations, compiling essential documents, and filing the return online using the company’s PAN along with a valid Digital Signature Certificate (DSC). Timely filing not only ensures legal compliance but also enhances financial transparency, strengthens credibility, and helps avoid penalties.”
“In Kolkata, every registered company must file an Income Tax Return each financial year, irrespective of turnover, profit, or level of business activity. The requirement covers:
Private Limited Companies – even if there is no income or business operation.
Public Limited Companies – whether in profit or loss.
One Person Companies (OPCs).
Limited Liability Partnerships (LLPs).
Dormant companies or those under liquidation – where filing remains mandatory.
Ensures Legal Compliance: Stay compliant with the Income Tax Act and avoid penalties, interest, or legal repercussions.
Promotes Financial Transparency: Enhances trust and credibility with stakeholders, investors, and financial institutions.
Facilitates Loans & Credit Approvals: Banks, NBFCs, and other lenders often require ITR records when assessing loan or credit applications.
Enables Claiming Refunds: Allows companies to recover excess tax paid through TDS, TCS, or advance tax.
Carry Forward of Losses: Permits adjustment of business losses and depreciation against future profits, optimizing tax liability.
Eligibility for Tenders & Contracts: Many government tenders and contracts mandate ITR filings as proof of financial stability.
Supports Business Growth & Reputation: Consistent compliance showcases financial discipline and strengthens goodwill in the market.
Company Information: 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.
Financial Statements: Audited Balance Sheet, Profit & Loss Account, Notes, and supporting schedules.
Audit Reports: Statutory Audit Report and, if applicable, Tax Audit Report (Form 3CA/3CB with Form 3CD).
Bank Records: Complete bank statements and reconciliation for all company accounts for the financial year.
Tax Documents: TDS/TCS certificates and challans, Form 26AS, AIS/TIS, and proof of Advance or Self-Assessment Tax payments.
GST Filings: Monthly/quarterly GST returns and the annual return, where applicable.
Previous ITR: Copy of the last filed return for verification and carry-forward of losses.
“The Income Tax Department has specified different ITR forms for companies in West Bengal based on their business nature and income type:
ITR 6 – For all companies, including Private Limited, Public Limited, and One Person Companies (OPCs), that do not claim exemptions under Section 11 (charitable or religious purposes).
ITR 7 – For companies registered as charitable or religious trusts, political parties, research associations, universities, or other institutions eligible for exemptions 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: Ensure the company’s authorized signatory has a valid Class 3 Digital Signature Certificate (DSC) registered on the Income Tax portal.
Finalize Accounts: Close the books of accounts and prepare audited financial statements, including the Balance Sheet, Profit & Loss Account, Notes, and Schedules.
Complete Audit Compliance: Where required, obtain the Statutory Audit Report and/or Tax Audit Report (Form 3CA/3CB with Form 3CD), certified by a Chartered Accountant.
Collect Supporting Documents: Keep PAN, CIN, Incorporation Certificate, bank statements, GST returns, TDS/TCS challans, Form 26AS/AIS/TIS, and the previous year’s ITR ready.
Login to the Income Tax Portal: Visit www.incometax.gov.in and log in using the company’s PAN credentials.
Select the Correct ITR Form: Choose ITR-6 for most companies, or ITR-7 if the entity claims exemptions (such as charitable or religious trusts).
Prepare the ITR Form: Fill in details of income, expenses, deductions, and taxes paid, either online or using offline utilities.
Upload Reports & Validate: Attach the applicable audit reports, validate entries, and generate XML/JSON if filing offline.
Submit with DSC: Upload the return and authenticate the submission using the registered DSC.
Download Acknowledgment: Save the ITR-V acknowledgment as proof of filing and for future compliance records.
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