Every company, firm and LLP files an income tax return each year, even with nil income or a loss. Partnership firms, LLPs and associations use ITR-5, companies use ITR-6, and trusts, institutions and exempt Section 8 companies use ITR-7. Answer a few questions and we show the form, whether a tax audit applies and the dates for assessment year 2026-27. A chartered accountant signs any audit report. StampMitra is a filing assistance platform, not the government.
Companies, firms and LLPs file a return every year, including when income is nil or there is a loss. A trust or NGO files where income before exemption is above the basic limit or where exemption is claimed. The return is filed in the name of the entity and verified by its authorised signatory.
Whether a Section 8 company with a 12AB registration files ITR-7 is confirmed by our team for your case.
When it applies: A tax audit under section 44AB applies when turnover or receipts cross the statutory limits, which are higher when cash receipts and cash payments are each 5% or less. A trust or institution may need an audit report in Form 10B or 10BB. Our advisor checks your figures.
The late fee under section 234F is ₹1,000 if total income is up to ₹5 lakh and ₹5,000 above that. We confirm the exact amount before filing.
Company tax regime: A company can choose the 22% regime under section 115BAA by filing Form 10-IC by the return date, or the 15% regime for new manufacturing companies under section 115BAB. Otherwise normal rates apply, with minimum alternate tax.
Identity and tax numbers are taken securely after payment, never on the order form. The signatory keeps their digital signature token.
Item, Amount, Notes
The books are not written up, so the return cannot be prepared.
Companies, firms and LLPs file a return even with nil income or a loss. A nil return has its own, simpler route. Some trusts file only when income is above the basic limit or exemption is claimed. We confirm your case before filing.
Audit-class returns, including companies, have until 21 November 2026 as extended by CBDT Circular 07/2026. A return without audit has passed its normal date and can be filed belated until 31 December 2026 with a late fee and interest.
No. The return is separate from a company's AOC-4 and MGT-7 and an LLP's Form 8 and Form 11. The figures must match. We have separate services for those filings.
The entity's authorised signatory verifies the return, usually with a digital signature certificate for a company or an audited entity. The audit report is signed by a chartered accountant. StampMitra cannot sign the audit report.
Under section 234F it is ₹1,000 if total income is up to ₹5 lakh and ₹5,000 above that, plus interest on any tax due. We confirm the exact amount before filing.
An LLP files ITR-5. An LLP cannot use presumptive taxation. The LLP's Form 8 and Form 11 are separate filings with the Registrar.
No. Without a valid registration the entity is taxed. Our 12A and 80G registration service can help you register.
Special claims, transactions with related parties abroad, foreign assets, a listed company, a private trust and a return that is already filed and needs revision. Our team reviews and quotes these.
No. We take identity and tax numbers securely after payment. The signatory verifies the return themselves.