Income tax

Income tax return filing for individuals, companies, LLPs and firms — correct ITR form, computation, deductions claimed, and e-verification completed.

Quarterly TDS return filing — 24Q for salary and 26Q for other payments, with challan reconciliation and Form 16 and 16A generated from TRACES.

Tax audit under section 44AB — Form 3CA or 3CB with the 3CD particulars, conducted and filed by a chartered accountant before the statutory date.

Income tax returns for proprietorships, partnership firms and LLPs — books finalised, depreciation computed, partner remuneration checked and the return filed.

Advance tax computed and paid at each of the four instalment dates, with interest under sections 234B and 234C avoided.

Replies to income tax notices — 143(1) intimation, 139(9) defective return, 142(1) enquiry, 148 reassessment and faceless assessment proceedings.

Form 15CA declaration and Form 15CB chartered accountant certificate for foreign remittances, with the treaty rate applied and TDS determined.

Tax Deduction Account Number registration in Form 49B — required by anyone liable to deduct or collect tax at source.

Revised returns under section 139(5) and updated returns in ITR-U under 139(8A), for income omitted or a mistake made in a return already filed.

Chartered accountant certificates — net worth, turnover, capital contribution, fund utilisation and visa or tender certificates, issued with a UDIN.

Transfer pricing study and Form 3CEB certification for international and specified domestic transactions with associated enterprises.

ITR-5 filing for partnership firms, LLPs and AOPs — with partner remuneration and interest checked against the section 40(b) limits.

ITR-6 filing for companies — regime selection under 115BAA or 115BAB, MAT computation, and the tax audit and transfer pricing schedules where they apply.

ITR-7 filing for trusts, societies, Section 8 companies and political parties — with the 85% application test and the audit report in Form 10B or 10BB.

ITR-1 Sahaj filing for resident individuals with salary, one house property and other income up to ₹50 lakh — with the regime compared before filing.

ITR-2 filing for individuals and HUFs with capital gains, more than one house property, or foreign income and assets — including Schedule FA and Schedule CG.

ITR-3 filing for individuals and HUFs with income from a business or profession, including partners in a firm and those with capital gains alongside.

ITR-4 Sugam filing under the presumptive schemes 44AD, 44ADA and 44AE — declaring a prescribed percentage of turnover as profit, with no tax audit.

Generation and issue of Form 16 for salary and Form 16A for other payments, downloaded from TRACES after the quarterly TDS returns are reconciled.

Application in Form 13 for a lower or nil TDS deduction certificate under section 197 — for taxpayers whose actual liability is below the standard deduction rate.

Net worth certificate from a chartered accountant, computed from verified assets and liabilities and issued with a UDIN the recipient can verify.

Share and business valuation certificates — DCF or NAV under Rule 11UA for section 56(2)(viib), and merchant banker valuation for FEMA and FDI reporting.

Tax residency certificate in Form 10FB for Indian residents, and the Form 10F and TRC pack a non-resident needs to claim a treaty benefit in India.

PAN and TAN applications for individuals, companies, LLPs, trusts and non-residents — including correction, reprint and the surrender of a duplicate PAN.