“Understand how to file ITR for companies in West Bengal, including audit compliance, necessary documents, and an easy online filing guide.”
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 West Bengal.
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 West Bengal
Auriga Accounting has a team of registration experts who can provide complete guidance to register your ITR 8 Return Filing In West Bengal.
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 West Bengal
“In West Bengal, ITR filing is a compulsory annual compliance for all companies under the Income Tax Act, 1961. Whether a private limited, public limited, or LLP, every company must file its Income Tax Return, regardless of profit or loss in the financial year. The process includes preparing audited financial statements, meeting statutory or tax audit requirements, gathering essential documents, and submitting the return online using the company’s PAN and a valid Digital Signature Certificate (DSC). Timely filing not only ensures compliance but also strengthens financial transparency and prevents penalties.”
“In West Bengal, 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.
Legal Compliance – Avoid penalties, interest, and legal consequences by meeting mandatory tax requirements.
Financial Transparency – Builds trust with stakeholders, investors, and financial institutions.
Easy Loan & Credit Approval – Banks and NBFCs often require ITR records for sanctioning loans or credit facilities.
Claiming Refunds – Enables companies to claim excess TDS/TCS or advance tax refunds.
Carry Forward of Losses – Helps in carrying forward business losses and depreciation for future tax benefits.
Eligibility for Government Tenders & Contracts – Many tenders demand ITR as proof of financial stability.
Business Growth & Goodwill – Demonstrates financial discipline and strengthens the company’s credibility.
Company Information – PAN, Corporate Identification Number (CIN), and Certificate of Incorporation.
Digital Signature Certificate (DSC) – Active Class 3 DSC of the authorized signatory.
Financial Statements – Audited Balance Sheet, Profit & Loss Account, and related schedules.
Audit Reports – Statutory Audit Report and, where applicable, Tax Audit Report (Form 3CA/3CB with 3CD).
Bank Records – Complete statements of all company bank accounts for the financial year.
Tax Documents – TDS/TCS challans, Form 26AS, AIS/TIS, and proofs of Advance or Self-Assessment Tax payments.
GST Filings – Monthly or quarterly GST returns, if applicable.
Previous ITR – Copy of the prior year’s return for reference and verification bn. “\
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“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 authorized signatory holds a valid Class 3 Digital Signature Certificate (DSC) registered on the Income Tax portal.
Finalize Accounts – Close the books, prepare audited financial statements including Balance Sheet, Profit & Loss Account, Notes, and Schedules.
Complete Audit Compliance – Where applicable, obtain the Statutory Audit Report and Tax Audit Report (Form 3CA/3CB with 3CD) from a Chartered Accountant.
Collect Documents – Gather PAN, CIN, Incorporation Certificate, bank statements, GST returns, TDS/TCS challans, Form 26AS/AIS/TIS, and the previous year’s ITR.
Login to Income Tax Portal – Visit www.incometax.gov.in and log in using the company’s PAN credentials.
Choose Applicable ITR Form – Select ITR 6 or ITR 7 depending on the company’s category and income type.
Prepare ITR Form – Enter details of income, expenses, tax payments, and eligible deductions online or offline.
Upload Audit Reports & Validate – Attach necessary reports, validate the return, and generate XML/JSON if filing offline.
Submit with DSC – Upload the ITR form and authenticate it using the registered DSC.
Download Acknowledgment – Save the ITR-V acknowledgment as proof of successful filing.
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