Any person earning income from:
Business or Professionals, Freelancers (ITR-4) | Business Ultimate Plan (ITR-3) | Partnership Firm ITR | Company / LLP ITR |
---|---|---|---|
PAN Card | PAN Card | PAN Card of the Firm | PAN of the Company/LLP |
Aadhaar Card | Aadhaar Card | Partnership Deed | Certificate of Incorporation |
Bank details (IFSC, A/C No.) | Bank details (IFSC, A/C No.) | Firm’s Address Proof | Partnership Deed / MOA & AOA |
Income Details (Presumptive) | Profit & Loss Account | Bank details of firm (IFSC, A/C No.) | Registered Office Address Proof |
Details of Other Income | Balance Sheet | Books of Accounts | Email ID & Mobile of Authorized Signatory |
Books of Accounts (Ledger, Cashbook, Purchase & Sales Register) | Capital Contribution Details of Each Partner | DSC of Authorized Partner/Director | |
Details of Debtors, Creditors, Stock | Remuneration & Interest Paid to Partners | Books of Accounts & Registers | |
Tax Audit Report (if applicable) | PAN of Partners | Tax Audit Report (Form 3CA/3CB + 3CD) | |
Form 3CD & Form 3CA/3CB (if applicable) | Statutory Audit Report (Companies Act) | ||
Transfer Pricing Report (if applicable) | Transfer Pricing Audit Report (Form 3CEB) | ||
Loan Statements | Shareholding Pattern (Company) | ||
Fixed Assets with Depreciation | Partner Contribution (LLP) | ||
Investment or FD Interest Statement | Director/Partner PAN & Aadhaar | ||
Income Tax Notices (if any) | Interest & Salary Paid to Partners (LLP) | ||
Schedule AL – Asset & Liability (if income > ₹50 lakh) |
Category | Due Date |
---|---|
Non-audit cases | 31st July |
Audit cases | 31st October |
Tax audit report (if applicable) | 30th September |
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