Korrectax
Korrectax

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    Income Tax

    Company ITR Filing

    4.9 / 5(480+ Verified Reviews)

    Ensure seamless and compliant annual income tax return filing for your company with Korrectax. We simplify the complex process, helping businesses avoid penalties and maintain good standing with tax authorities.

    • The filing includes reporting gross receipts, operating expenses, depreciation, net profit, and details of assets/liabilities.
    • Failure to file or late filing results in penalties, interest, and the inability to carry forward losses.
    • If no business activity occurs, a "NIL" return must still be filed to maintain compliance.

    Ready to Get Started?

    Simple and transparent pricing for your professional requirements.

    What you'll get

      Standard Plan

      ₹12,000
      SAVE 33%
      ₹8,000onwards+ Govt. Fee

      Inclusive of all professional service charges.

      Cashback Offer: Get ₹1000 back when you open a current account with our partner banks.

      EMI AVAILABLE
      Split your payment into easy monthly installments.
      OverviewNon-applicabilityStructureEligibility

      Overview of Company ITR Filing

      Company ITR (Income Tax Return) filing is a mandatory annual compliance for all registered companies in India, irrespective of their size, turnover, or whether they have conducted business operations during the financial year. This crucial process involves declaring the company's income, expenses, profits, and taxes paid to the Income Tax Department.

      At Korrectax, we understand that navigating the complexities of corporate tax compliance can be challenging. Our expert services ensure your company's ITR is filed accurately and on time, helping you avoid penalties and maintain good standing with regulatory authorities.

      The Company ITR Filing Process:

      • Data Collection: Gathering all necessary financial documents, including balance sheets, profit & loss statements, audit reports, bank statements, and investment proofs.
      • Computation of Income & Tax: Calculating the company's total income under various heads and determining the applicable tax liability as per the Income Tax Act. This includes considering deductions, exemptions, and MAT (Minimum Alternate Tax) provisions.
      • Preparation of ITR Forms: Filling out the correct ITR form (ITR-6 for companies) with all the computed financial data and particulars.
      • Audit Report Submission (if applicable): Companies whose turnover exceeds a certain limit are required to get their accounts audited and submit the audit report (Form 3CD) along with the ITR.
      • E-Filing the Return: Submitting the prepared ITR form electronically through the Income Tax Department's portal, typically under the digital signature of an authorized director.
      • Acknowledgement & Verification: Receiving the acknowledgement (ITR-V) and completing the verification process, which is essential for the return to be considered validly filed.

      Timely and accurate Company ITR filing is not just a legal obligation; it also demonstrates financial transparency, facilitates loan applications, and avoids legal repercussions. Partner with Korrectax for a seamless and compliant ITR filing experience.

      Non-Applicability of ITR- 4 SUGAM Form

      Understand the limitations of ITR-4 (Sugam form). This simplified return is not applicable for company directors, individuals with unlisted equity shares, foreign assets, or those with complex income sources like capital gains, lottery winnings, or income exceeding specific agricultural limits. Consult Korrectax to ensure you file the appropriate ITR for your specific financial situation.

      While ITR-4 (SUGAM) offers a simplified tax filing experience for eligible taxpayers, it's crucial to understand its limitations. Certain categories of individuals and types of income or claims render taxpayers ineligible for this form, requiring them to opt for other applicable ITR forms.

      Who Cannot File ITR-4 (SUGAM)?

      The following taxpayers are specifically excluded from using ITR-4:

      • Company Directors: Individuals holding a directorship in any company.
      • Unlisted Equity Share Holders: Taxpayers who have held unlisted equity shares at any point during the previous year.
      • International Assets & Interests: Individuals with assets, including financial interests, in any entity situated outside India.
      • Foreign Account Signing Authority: Persons who possess signing authority in any account located outside the country.
      • Foreign Income Sources: Taxpayers with income originating from sources outside India.

      Income Types Incompatible with ITR-4

      ITR-4 cannot be used by individuals earning income from the following sources during the previous year:

      • Non-Presumptive Business/Profession Income: Profits and gains from business and professions not computed under Section 44AD, 44ADA, or 44AE. This includes income from agency business, speculative business, commission, or brokerage.
      • Multiple House Properties: Income derived from more than one house property.
      • Capital Gains: Any income classified as capital gains.
      • Lottery Winnings: Income derived from winning a lottery.
      • Racehorse Activities: Engagement in the activity of owning and maintaining racehorses.
      • Special Rate Income: Income subject to taxation at special rates under Section 115BBDA or Section 115BBE of the Income Tax Act.
      • Apportioned Income (Section 5A): Income that needs to be apportioned according to the provisions of Section 5A.
      • High Agricultural Income: Agricultural income exceeding Rs. 5,000.

      Claims, Losses, & Deductions Not Supported by ITR-4

      This return form is also not suitable for individuals with any claims related to loss, deductions, relief, or tax credits of the following nature:

      • House Property Losses: Losses incurred in the past or losses intended to be carried forward under the category of "Income from house property."
      • Specific Relief Claims: Claims for relief under Section 9A, Section 90, or Section 91 of the Income Tax Act.
      • Other Source Losses: Loss under the Income from other sources.
      • Certain Section 57 Deductions: Claims for deductions under Section 57, except for deductions related to family pension.
      • TDS Credit (Other Person): Claims for the credit of tax deducted at source in the hands of any other person.

      Understanding these exclusions is vital to ensure accurate and compliant ITR filing. If you fall into any of these categories, Korrectax can help you identify the appropriate ITR form and navigate the complexities of corporate tax compliance.

      Structure of the ITR 4 Form

      The ITR 4 Form simplifies income tax reporting by dividing the process into four key parts: Part A for general information, Part B for gross total income across five heads, Part C for deductions and total taxable income, and Part D for comprehensive tax computation and status. It further includes essential supplementary schedules such as IT, TCS, TDS1, and TDS2, particularly vital for individuals and HUFs opting for the presumptive income scheme under Sections 44AD and 44AE.

      Understanding the structure of your Income Tax Return (ITR) is crucial for accurate and compliant filing. The ITR-4 Form, specifically designed for individuals, Hindu Undivided Families (HUFs), and Firms (other than LLP) opting for the presumptive income scheme under Sections 44AD, 44ADA, or 44AE, is systematically divided into distinct parts to simplify the reporting process:

      • Part A: General Information

        This initial section captures essential personal details of the taxpayer. It includes your name, gender, PAN number, date of birth, income tax ward/circle, complete address, email address, and mobile number. Accurate completion of Part A ensures proper identification and communication with the tax department.

      • Part B: Gross Total Income from the 5 Heads of Income

        In Part B, you consolidate your income from various sources. This typically includes Income from Business, Income from Salary or Pension, Income from House Property, and Income from Other Sources. By aggregating these amounts, you arrive at your Gross Total Income, which forms the basis for further tax calculations.

      • Part C: Deductions and Total Taxable Income

        Part C is where you claim permissible deductions under various sections of the Income Tax Act. Popular deductions include those under Section 80C (for investments like PPF, ELSS, life insurance premiums), Section 80D (for health insurance premiums), Section 80E (for interest on education loans), and other applicable sections. These deductions are subtracted from your Gross Total Income to determine your Total Taxable Income.

      • Part D: Tax Computation and Tax Status

        This comprehensive section details the calculation of your tax liability. It incorporates various elements such as surcharge (if applicable), relief under Section 89, interest payable under Section 234B and 234C, advance tax paid, Tax Collected at Source (TCS), any refund due, rebate under Section 87A, and cess on tax payable. Part D ultimately computes your total tax payable and, if applicable, the balance tax due after considering taxes already paid.

      For taxpayers reporting business income and electing for the presumptive income scheme under Section 44AD or 44AE, certain additional schedules are mandatory:

      • Schedule IT: A detailed statement of advance tax and self-assessment tax payments made during the financial year.
      • Schedule TCS: An overview of taxes collected at source (TCS) on specific transactions.
      • Schedule TDS1: A statement specifically for tax deducted at source (TDS) on salary income.
      • Schedule TDS2: A comprehensive statement for tax deducted at source (TDS) on income other than salary.

      It's important to complete all necessary sections and supplementary schedules accurately. Once done, the return must be thoroughly verified and signed before submission to ensure the legitimacy and correctness of the information provided to the Income Tax Department. Trust Korrectax to guide you through every step of your ITR filing process with expertise and precision.

      Who is Eligible to file Form ITR 4 Form?

      ITR-4 Sahaj is specifically designed for eligible individuals, HUFs, and firms (excluding LLPs) choosing the presumptive taxation scheme under Sections 44AD, 44ADA, and 44AE of the Income Tax Act. Korrectax ensures accurate and compliant filing for your business.

      Understanding your Income Tax Return (ITR) form is crucial for seamless compliance. For many small businesses and professionals, ITR 4, also known as SUGAM, is the designated form. This form is specifically tailored for individuals, Hindu Undivided Families (HUFs), and firms (excluding Limited Liability Partnerships or LLPs) who opt for the presumptive income scheme under Sections 44AD, 44ADA, and 44AE of the Income Tax Act.

      The presumptive taxation scheme simplifies tax filing for eligible taxpayers by allowing them to declare income at a prescribed rate, eliminating the need to maintain detailed books of accounts. Korrectax provides expert assistance to ensure your ITR 4 filing is accurate and compliant.

      • Section 44AD: Applicable to resident individuals, HUFs, and partnership firms (not LLPs) engaged in certain businesses, with a total turnover or gross receipts not exceeding Rs. 2 crore.
      • Section 44ADA: Designed for resident professionals (e.g., doctors, lawyers, architects, engineers) with gross receipts not exceeding Rs. 50 lakh, allowing them to declare 50% of their gross receipts as income.
      • Section 44AE: Caters to individuals, HUFs, or firms who own not more than 10 goods carriages and are engaged in the business of plying, hiring, or leasing such goods carriages.

      It's important to note that ITR 4 cannot be used by individuals or HUFs who have income from more than one house property, income from lottery or horse racing, capital gains, or foreign income. Similarly, companies and LLPs are not eligible for this form. Our specialists at Korrectax ensure you select the correct ITR form and navigate the complexities of presumptive taxation with ease, safeguarding your compliance and optimizing your tax position.

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