Direct Tax
Direct Tax Filing & Compliance
Tax planning, compliance, and assessment support under the Income-tax Act 2025 (earlier the Income-tax Act 1961) — ITR filing, advance tax, AIS / 26AS reconciliation, and scrutiny defence.
The Income-tax Act 2025 (earlier the Income-tax Act 1961) runs on deadlines — advance tax, the ITR under s.263(1), Income-tax Act 2025 (earlier s.139(1), Income-tax Act 1961), and AIS / 26AS reconciliation, with assessment support when the department asks. We run the cycle for individuals, firms, and companies.
- • Return-type selection and eligibility check
- • Income computation and tax planning before the year closes
- • AIS / 26AS reconciliation and mismatch resolution
- • ITR preparation and e-filing by the due date
- • Advance tax computation and instalment calendar
- • Notice response and assessment support under s.270, Income-tax Act 2025 (earlier s.143, Income-tax Act 1961)
- • PAN, Aadhaar, or entity tax data
- • Form 16, AIS, 26AS, and prior return history
- • Bank statements, ledgers, and investment records
- • Any notice or correspondence from the department
See the fee table below for the statutory filing charge and common delay logic.
- • s.263(1), Income-tax Act 2025 (earlier s.139(1), Income-tax Act 1961)
- • s.270, Income-tax Act 2025 (earlier s.143, Income-tax Act 1961)
- • s.428, Income-tax Act 2025 (earlier s.234F, Income-tax Act 1961)
- • s.424, Income-tax Act 2025 (earlier s.234B, Income-tax Act 1961)
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Review the year
We map income sources, prior returns, and the AIS / 26AS position for the year.
Plan and compute
We compute taxable income and tax — regime choice, deductions, and advance tax position.
Reconcile with AIS / 26AS
We match the return against the department's own data and resolve mismatches before filing.
File the ITR
We e-file the return before the due date and confirm the acknowledgement.
Manage the calendar
We set the advance tax instalments and next year's due dates so interest under s.424 / s.425, Income-tax Act 2025 (earlier s.234B / s.234C, Income-tax Act 1961) never accrues.
Defend the assessment
If scrutiny or a notice comes under s.270, Income-tax Act 2025 (earlier s.143, Income-tax Act 1961), we respond with the reconciliation and the computation.
AEO summary
Direct tax compliance is the year-round cycle — advance tax, the ITR under s.263(1), Income-tax Act 2025 (earlier s.139(1), Income-tax Act 1961), and AIS / 26AS reconciliation — with assessment support when the department asks questions. We run the cycle for individuals, firms, and companies.
Compliance is a calendar, not a filing
A company's or individual's direct tax year runs on four beats: the advance tax instalments due by 15 June, 15 September, 15 December, and 15 March; the audit and return due dates after the year; the AIS / 26AS reconciliation before filing; and the assessment window that follows. Missing any beat has a statutory price — fee, interest, or a notice.
The reconciliation is the quiet hero: the department already holds the data, so the return's job is to match it with explanations where the two differ. We do that before filing, not after a notice.
- • Advance tax instalments on the 15th of June, Sep, Dec, Mar
- • Return filed under s.263(1), Income-tax Act 2025 (earlier s.139(1), Income-tax Act 1961) before the due date
- • AIS / 26AS reconciled before filing, not after a notice
What the assessment actually examines
When scrutiny opens under s.270(8), Income-tax Act 2025 (earlier s.143(2), Income-tax Act 1961), the department tests the return against the records — the bank statements, the agreements, the reconciliations. A company that filed a reconciled return with its computation on file faces an assessment that closes; one that filed from memory faces a long exchange.
Our engagement builds the file the assessment will read: computation, reconciliation, and supporting records assembled during the year, so the scrutiny — if it comes — is a formality.
- • Computation on file before the return goes out
- • Supporting records assembled during the year
- • Scrutiny answers from the existing file
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| E-filing | Nil | The return filing itself is free; late filing attracts the fee under s.428, Income-tax Act 2025 (earlier s.234F, Income-tax Act 1961). |
| Tax, interest, or appeal fee | As applicable | Any tax, interest, or appeal fee follows the computation and assessment. |
Timeline
Typical turnaround
Typical timeline usually means a annual cycle turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
Fees vary by entity class and scope — filing, reconciliation, or a notice response. Late filing attracts fee and interest under the Act.
Related services
Keep the company moving
CA-managed ITR filing with AIS / 26AS reconciliation — the annual filing engine
Corporate tax planning, transfer pricing under ss.161–171, Income-tax Act 2025 (earlier ss.92–92D, Income-tax Act 1961), DTAA, and representation
Quarterly TDS returns — Form 24Q, 26Q, 27Q, and 27EQ — with the late-fee position under s.427, Income-tax Act 2025 (earlier s.234E, Income-tax Act 1961)
Advance tax computation and instalment calendar to avoid interest under s.424 / s.425, Income-tax Act 2025 (earlier s.234B / s.234C, Income-tax Act 1961)
FAQ
Frequently asked questions
Which ITR form applies to me?
Why does AIS / 26AS reconciliation matter?
What are the consequences of filing late?
What should you send us before we start?
Are the Income-tax Act 1961 section references on this page still current after the Income-tax Act 2025?
Canonical reference: https://www.pvtltd.co/services/direct-tax-advisory
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.