Business Tax Filing for Companies, Firms & Proprietors
The complete business income tax cycle — computation with disallowances applied correctly, the right ITR form, tax audit coordination, MAT/AMT, advance tax and GST-TDS reconciliation — run by CAs.
Business tax filing covers the complete income tax cycle for companies, LLPs, firms and proprietorships — computation of taxable business income with disallowances (Sections 43B, 40A, 36) applied correctly, depreciation as per income tax blocks, MAT or AMT where applicable, the right return form (ITR-3, ITR-4, ITR-5 or ITR-6), tax audit under Section 44AB with Form 3CA/3CB-3CD, advance tax management, and reconciliation of reported income with GST returns, TDS credits and AIS. Companies can be assessed under the 22% concessional regime (Section 115BAA) or standard rates — we model both before locking the position.
Every business structure, one tax discipline
The form changes with the structure — ITR-6 for companies, ITR-5 for firms and LLPs, ITR-3 or ITR-4 for proprietors — but the underlying work is the same: books converted into a defensible tax computation, filed on the right calendar.
The expensive mistakes in business tax are rarely in the form itself. They sit in disallowances missed, depreciation blocks mishandled, MSME payment timing under Section 43B(h), and losses lost to a late return.
- Private and public limited companies (ITR-6)
- LLPs and partnership firms (ITR-5)
- Proprietors and professionals (ITR-3 / ITR-4)
- Tax audit assessees under Section 44AB
- Startups with losses and carry-forwards to protect
- Companies evaluating the 115BAA concessional regime
- Businesses with transfer pricing obligations
What business tax filing includes
From trial balance to filed return — and the positions in between.
Computation & Disallowances
Sections 43B, 40A and 36 applied line by line — including the 43B(h) MSME payment rule that now bites on timing alone.
Depreciation & Blocks
Income tax depreciation computed on blocks of assets, with additions, deletions and additional depreciation handled correctly.
Tax Audit — 3CA/3CB-3CD
Audit applicability tested, the report prepared with complete clause-wise disclosures, and filed before the return.
MAT / AMT & Credits
Minimum tax computed where applicable — MAT for companies, AMT for others — with credits tracked for future set-off.
Advance Tax & Interest
Quarterly instalments computed on live numbers so interest under 234B and 234C never becomes a routine expense.
Loss Set-off & Section 79
Losses set off, carried forward and — for companies — tested against the shareholding-change rules of Section 79.
The business tax calendar
Four dates decide most of the interest and penalties in business tax.
Advance Tax — Quarterly
15 June (15%), 15 September (45%), 15 December (75%) and 15 March (100%) of the estimated liability, cumulatively.
30 September — Audit Report
The tax audit report in Form 3CA/3CB-3CD must be filed one month before the return due date.
31 October — Audited ITR
Companies and audited businesses file their return by 31 October of the assessment year (unless extended).
30 November — Transfer Pricing
Businesses with international or specified domestic transactions file by 30 November, with Form 3CEB certified first.
Our business tax process
The same rhythm every year — data, computation, audit, filing.
Data & Books
Trial balance, GST returns, TDS data and the fixed asset register collected against one checklist.
Computation
Disallowances, depreciation, MAT/AMT and rate-regime modelling completed and documented.
Audit & Review
Tax audit coordinated where applicable and the draft computation approved by you before filing.
File & Follow Through
Return filed and verified, advance tax calendar set for the new year, and positions filed away for defence.
Business tax with positions you can defend
Filing is the output — the judgement calls before it are the service.
Rate-regime modelling
115BAA at 22% versus standard rates with incentives is a permanent, irreversible choice for companies — we model it before you commit.
43B(h) discipline
MSME payments beyond the 15/45-day window are disallowed on timing alone — we build the vendor-ageing checks that prevent it.
Audit without fire-drills
3CD clauses are compiled through the year, not reconstructed in September — audits close early, returns file on time.
Three-way reconciliation
ITR turnover, GST returns and AIS agree before filing, because that is the department's first automated comparison.
Loss protection
Returns filed within due dates and Section 79 tested on every funding round, so accumulated losses survive to be used.
One connected team
Business tax runs alongside TDS compliance, GST and the compliance calendar — no gaps between advisors.
Business tax questions answered
What founders, CFOs and proprietors ask us most.
Put your business tax on rails
Share your trial balance and last return. We'll map the computation, the audit position and the calendar — and quote a flat annual fee.
