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Overview: Income Tax Return Filing for Private Limited Company

A Private Limited Company (Pvt Ltd) is a type of corporate legal entity registered under the Companies Act, 2013. It is a separate legal entity from its shareholders and directors, which makes it liable to comply with various statutory and regulatory requirements — including filing an annual Income Tax Return under the Income Tax Act, 1961.

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Taxation for Private Limited Companies

Under the Income Tax Act, a company is treated as a separate taxable entity. Every private limited company, regardless of its turnover, profit, or activity level, must mandatorily file an ITR each financial year.

Applicable Tax Rates for Domestic Companies (AY 2024–25):
Normal Tax Regime (Turnover ≤ ₹400 Cr in FY 2022-23): 25%
Normal Tax Regime (Turnover > ₹400 Cr): 30%
Section 115BAA (New Corporate Tax Regime without exemptions): 22% + 10% Surcharge + 4% Cess
Section 115BAB (for new manufacturing companies): 15% + Surcharge + Cess

Required Documents

PAN of the Company
Certificate of Incorporation
Financial Statements (Balance Sheet, P&L, Audit Report)
Tax Audit Report (if applicable) – Form 3CA/3CD
Bank statements
Details of Loans, Investments, Fixed Assets
GST Returns (if applicable)
Form 26AS
DSC of authorized signatory

Due Dates for Filing

Private Ltd (Non-audit case): 31st July (rare)
Private Ltd (Audit applicable): 31st October of the Assessment Year
Companies under Transfer Pricing: 30th November of the Assessment Year

Almost all private limited companies are required to get their accounts audited under the Companies Act and/or Income Tax Act.

Penalties for Non-Compliance

Late Fee under Section 234F: ₹1,000 to ₹10,000
Interest under Sections 234A, 234B, 234C
Disallowance of carry forward of losses
Penalties for non-audit or incorrect filing
Scrutiny risk and loss of corporate credibility

Benefits of Timely ITR Filing

Legal compliance with Income Tax Act
Avoid penalties and interest
Claim tax refunds
Carry forward business losses
Build trust with investors, banks, and regulators
Support in funding, tenders, and certifications

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