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⏱ 10-15 Working Days State Duty: Transparent Starting @ ₹7,999

Corporate Income Tax Return Filing (ITR-6)

Comprehensive corporate tax computation, book profit MAT calculations, deduction optimization, and electronic filing of Form ITR-6.

⚠️ Statutory Practice Notice: Tax Audits under Section 44AB and Transfer Pricing Certifications are issued independently by qualified Chartered Accountants.
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Express Filing

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Statutory Provisions

Current Legal Framework & Regulatory Mandate

Corporate income tax assessments and annual return filing are governed by the Income Tax Act, 1961 and annual Finance Acts.

Core tax mechanics:
  • Form ITR-6: Compulsory electronic filing for all companies registered in India, signed digitally via Class 3 DSC of the managing director or authorized signatory.
  • Section 115BAA Regime: Concessional corporate tax rate of 22% (effective 25.17% with surcharge and cess) subject to forfeiture of specific exemptions and MAT exemption.
  • Minimum Alternate Tax (MAT): Section 115JB applies to companies in the regular tax regime where normal tax liability is lower than 15% of book profits.
  • Advance Tax (Section 208-211): Four quarterly statutory installments (June 15, Sept 15, Dec 15, March 15) to avoid interest under Sections 234B and 234C.

Statutory Overview

Governing Act: Income Tax Act, 1961 (Section 139(1), 115BAA/115BAB, Form ITR-6)
Government Portal: Ministry of Corporate Affairs (MCA V3) / Official Portals
Filing Authority: Registrar of Companies (ROC) / Central Board
Standard Turnaround: 10-15 Working Days

Prerequisites

Eligibility Criteria & Structural Minimums

Verification Checklist

Mandatory Document Checklist

Ensure clear self-attested copies to avoid departmental resubmission requisitions.

Corporate Checklist

  • •Audited Financial Statements (Balance Sheet, P&L)
  • •Tax Audit Report (Form 3CA/3CD) if applicable
  • •Form 26AS, AIS, and TIS statements
  • •Advance Tax & Self-Assessment Challans (ITNS 280)

Workflow Architecture

5-Step Statutory Execution Flow

From initial digital signature verification to Certificate of Incorporation issuance.

1

Financial Statement Analysis & Disallowance Review

Processed digitally with real-time statutory portal verification.

2

Reconciliation with 26AS, AIS, and GST Turnover

Processed digitally with real-time statutory portal verification.

3

Tax Computation under Normal & Concessional Regimes (115BAA)

Processed digitally with real-time statutory portal verification.

4

XML/JSON Schema Generation for ITR-6

Processed digitally with real-time statutory portal verification.

5

Filing with Class 3 DSC on Income Tax Portal

Processed digitally with real-time statutory portal verification.

Ongoing Governance

Post-Registration Compliance Schedule

Mandatory timelines following receipt of registration certificate.

Statutory Timeline Mandatory Compliance Action Section / Form Non-Compliance Penalty
October 31 of AY ITR-6 Filing for Corporate Audited Entities Section 139(1) Penal interest under 234A; Section 234F fee
Quarterly (15th Jun/Sep/Dec/Mar) Advance Tax Installments (15%, 45%, 75%, 100%) Section 211 Interest @ 1% per month under Sections 234B & 234C
December 31 of AY Belated or Revised Return Deadline Section 139(4) & 139(5) No revisions permitted after this statutory cutoff

Fee Transparency

Fee Structure & Stamp Duty Breakdown

Government stamp duties are computed based on state stamp laws.

Professional Fee ₹7,999
State Stamp Duty ₹5,000
GST (18%) ₹1,439
Estimated Total ₹14,438
Statutory Breakdown (Kerala · ₹10 Lakhs Capital): ₹7,999 (Prof) + ₹5,000 (Stamp Duty) + ₹1,439 (GST) = ₹14,438
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Estimates are indicative. Stamp duty rates are subject to change per state government notifications. Government fees are charged at actuals. Final invoice will reflect current applicable rates.

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