Direct tax · Service 01

Income tax and statutory filings

Return preparation and filing across every ITR form, with positions vetted against current judicial precedent and CBDT notifications before we file.

The night shift02:04 am

Current a/c ···4417 · 05 SepRENT UNIT 4₹40,000

01ReadsBank line captured
02MatchesInvoice ACM/0041
03BooksPosted by a trusted rule
04FlagsNothing unusual
05ChecksInspector agreed

Scope of work

4 areas

ITR-1 to ITR-7 preparation and filing

Schedule FA foreign asset disclosures

Capital gains computation, including complex and carried-forward cases

Advance tax forecasting across all four instalments

Statutory forms involved

4 forms

ITR 1-7Form 16AChallan 281Form 24Q / 26Q

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Mar

Filing dueNo filingOther servicesAlready passedToday5 categories · 12 months

When this lands in your year.

Filled squares are this service’s own filing dates. Faint squares are everything else the calendar tracks — which is what a month actually looks like when this is only one of the things you owe.

Who this applies to

This service covers 6 of the 34 obligations we track. Each one below states exactly which entity types it binds and at what turnover, taken from the same rule set the checker runs on.

Obligations covered

3 recurring · 3 annual

Monthly

Monthly TDS paymentAny entity holding a TAN and deducting tax at source.

Challan 281 · 7th of next month

Quarterly

Quarterly TDS returnsAny entity holding a TAN and deducting tax at source.

24Q / 26Q · 31st Jul / Oct / Jan / May

Quarterly

Advance tax instalmentsAny entity.

Challan 280 · 15th Jun / Sep / Dec / Mar

Annual

Income tax return (company)Private Limited Company, Public Limited Company and Listed Company.

ITR-6 · 31st October

Annual

Income tax return (firm / LLP)LLP / Partnership.

ITR-5 · 31st July or 31st October

Annual

Income tax return (individual)Individual / Proprietor.

ITR-1 / 3 / 4 · 31st July

What it costs to get wrong

We do not publish penalty figures. Interest, late fees and prosecution thresholds turn on facts we do not have and on notifications that move, and a wrong number on a Chartered Accountant’s own website is worse than no number.

What we can tell you exactly is the exposure. Leave this service unhandled and these 6 filings go unfiled — 3 of them recurring, so a gap compounds every cycle rather than waiting for year end. Where each one falls in the year is on the FY calendar.

Unfiled if this is not handled

From your own rule set

Challan 281

Monthly TDS paymentFalls in every month of the year

7th of next month

24Q / 26Q

Quarterly TDS returnsIn the calendar: July 2026

31st Jul / Oct / Jan / May

Challan 280

Advance tax instalmentsNot currently dated in the FY calendar

15th Jun / Sep / Dec / Mar

ITR-6

Income tax return (company)In the calendar: October 2026

31st October

ITR-5

Income tax return (firm / LLP)Not currently dated in the FY calendar

31st July or 31st October

ITR-1 / 3 / 4

Income tax return (individual)In the calendar: July 2026

31st July

These are the obligations we track for the standard statutory position. Sector rules, state-level professional tax and one-off events can add to them, and extensions can move a date. Ask us before relying on this for a filing.

Keep looking

The other 7 service lines.

Indirect tax

Goods and Services Tax

Monthly and annual GST compliance with input tax credit reconciled against GSTR-2B every cycle, so credit leakage is caught before it becomes a liability.

Full scope

Assurance

Statutory audit and assurance

Audit engagements for companies and entities crossing the section 44AB threshold, with internal control review built into the fieldwork.

Full scope

Corporate law

ROC and secretarial compliance

Annual and event-based filings with the Registrar of Companies, plus the statutory registers and minutes that inspections actually ask for.

Full scope

Representation

Litigation and assessment support

Notice analysis and technical drafting for faceless assessments, through to representation before appellate authorities.

Full scope

Setup

Incorporation and business setup

End-to-end entity formation, including the registrations a new company needs before it can invoice or hire.

Full scope

Reporting

Bookkeeping and financial reporting

Ledger maintenance and management reporting prepared to the standard your auditor, lender or board will ask for.

Full scope

Strategic

Transaction and international tax advisory

Written positions on the questions that carry real exposure: structuring, permanent establishment risk, and treaty benefits.

Full scope

Ask us about income tax and statutory filings.

Tell us what you file today and we will tell you what is missing, before you commit to anything.

Send an enquiry partner@31stfile.com