Corporate Income Tax (ITR-6) & Tax Audit (Form 3CD): Deadlines & Slabs
Corporate Income Tax compliance requires Indian companies to compute taxable profits under the Income Tax Act, 1961, claim allowable depreciation and deductions, and file Form ITR-6 alongside mandatory Tax Audit Reports.
📌 In This Practical Manual
1. Eligibility Criteria & Statutory Requirements
Prior to initiating electronic filings on government portals (MCA V3, GSTN, or IP India), ensure full compliance with the following statutory parameters:
- ✓All domestic and foreign companies registered in India.
- ✓Tax Audit is mandatory if business turnover exceeds ₹10 Crores (provided digital transactions exceed 95%) or ₹1 Crore (for cash businesses).
2. Step-by-Step Filing Procedure
Our streamlined end-to-end execution workflow designed to minimize rejection queries and achieve fastest statutory approval:
Advance Tax Computation & Payment
Estimate annual corporate profits and pay advance tax in 4 quarterly installments (June 15, Sept 15, Dec 15, March 15).
Statutory Tax Audit (Section 44AB)
Independent Chartered Accountant conducts tax audit and electronically uploads Form 3CA/3CD on the e-filing portal.
Tax Audit Approval by Assessee
Director reviews and approves the submitted Form 3CD on the portal using corporate DSC.
ITR-6 Computation & Filing
Prepare JSON utility for Form ITR-6, reconcile with AIS/TIS, pay self-assessment tax, and file with DSC.
3. Mandatory Document Checklist
Keep these documents scanned and self-attested in clear high-resolution PDF/JPEG format:
4. Post-Registration Compliance Slabs
Failure to adhere to post-registration filing dates attracts heavy recurring statutory fines and director disqualification risks:
| Statutory Due Date | Compliance Requirement |
|---|---|
| September 30 | Tax Audit Report (Form 3CA/3CD) Due Date |
| October 31 | Corporate Income Tax Return (ITR-6) Due Date for audited entities |
| November 30 | ITR-6 Due Date for companies subject to Transfer Pricing (Form 3CEB) |
5. Frequently Asked Questions
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