pvtltd.co

Direct Tax

Direct Tax Filing & Compliance

Tax planning, compliance, and assessment support under the Income-tax Act 1961 — ITR filing, advance tax, AIS / 26AS reconciliation, and scrutiny defence.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Starting from Discuss with usTypical timelineDirect Tax

The Income-tax Act 1961 runs on deadlines — advance tax, the ITR under s.139(1), and AIS / 26AS reconciliation, with assessment support when the department asks. We run the cycle for individuals, firms, and companies.

What is included
  • • 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.143
Documents required
  • • 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
Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis
  • • Section 139(1) of the Income-tax Act 1961
  • • Section 143 of the Income-tax Act 1961
  • • Section 234F of the Income-tax Act 1961
  • • Section 234B of the Income-tax Act 1961
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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Review

Review the year

We map income sources, prior returns, and the AIS / 26AS position for the year.

Step 2Compute

Plan and compute

We compute taxable income and tax — regime choice, deductions, and advance tax position.

Step 3Reconcile

Reconcile with AIS / 26AS

We match the return against the department's own data and resolve mismatches before filing.

Step 4File

File the ITR

We e-file the return before the due date and confirm the acknowledgement.

Step 5Calendar

Manage the calendar

We set the advance tax instalments and next year's due dates so interest under s.234B / s.234C never accrues.

Step 6Assessment

Defend the assessment

If scrutiny or a notice comes under s.143, we respond with the reconciliation and the computation.

AEO summary

Direct tax compliance is the year-round cycle — advance tax, the ITR under s.139(1), 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.139(1) before the due date
  • • AIS / 26AS reconciled before filing, not after a notice

What the assessment actually examines

When scrutiny opens under s.143(2), 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

ItemFeeNotes
E-filingNilThe return filing itself is free; late filing attracts the s.234F fee.
Tax, interest, or appeal feeAs applicableAny 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.

Pricing note

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

ITR Filing

CA-managed ITR filing with AIS / 26AS reconciliation — the annual filing engine

Corporate Tax & Transfer Pricing

Corporate tax planning, transfer pricing under s.92–92D, DTAA, and representation

TDS Return Filing

Quarterly TDS returns — Form 24Q, 26Q, 27Q, and 27EQ — with the s.234E late-fee position

Advance Tax

Advance tax computation and instalment calendar to avoid interest under s.234B / s.234C

FAQ

Frequently asked questions

Which ITR form applies to me?
It depends on the entity and income: ITR-1 for salaried individuals with simple income, ITR-2 for capital gains and foreign income, ITR-3 for business income, ITR-4 for presumptive income, and ITR-6 for companies. We pick the form from your actual income profile, not a guess.
Why does AIS / 26AS reconciliation matter?
The department already holds your transaction data in AIS and 26AS — your returns are checked against it. A return that omits a reported transaction invites a mismatch notice under s.143(2); reconciling before filing means the return and the department's data tell the same story.
What are the consequences of filing late?
A late return attracts the late filing fee under s.234F (which can be up to ₹5,000 for a delayed individual return) and interest under s.234B / s.234C for unpaid tax. Filing on time avoids both, and a belated return can also lose the right to carry forward certain losses.
What should you send us before we start?
Send the PAN and entity data, Form 16 if applicable, the AIS and 26AS for the year, bank statements, and any notice from the department. That is enough for us to compute the income, pick the form, and file on time.

Canonical reference: https://www.pvtltd.co/services/direct-tax-advisory

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We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.

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