Direct Tax Filing & Compliance

Direct tax filing and compliance is the complete annual tax cycle of a business or individual under the Income Tax Act 1961 — the return of income under Section 139, the tax audit where Section 44AB applies, the advance tax of Sections 208 to 211, the TDS machinery of Sections 192 to 195 and the quarterly statements, and the response to any notice from the department. It is the discipline that keeps the taxpayer's relationship with the Income Tax Department current: return filed, tax paid, records kept.

The cycle runs on dates. The return of income is due under Section 139(1) — with the extended due dates for tax-audited and business taxpayers — and the tax audit report itself has its own earlier deadline. Advance tax falls due four times a year under Section 211. TDS statements are quarterly, and TDS certificates must follow. Each date missed attracts its own interest or fee: Section 234A for a late return, Sections 234B and 234C for late tax, Section 234E for late TDS statements.

The failure mode of running the cycle informally is that the penalties are small and the interest is large, and both are automatic. A return filed late, an advance tax instalment skipped, a TDS statement delayed — each computes itself on the department's system, and each appears as a charge the taxpayer cannot argue away.

This service is for individuals, firms, LLPs and companies that want the annual tax cycle owned by one team. We prepare and file the return of income under Section 139, complete the tax audit under Section 44AB in the prescribed forms, manage the advance tax and TDS calendar, reconcile the tax credits, and respond to department notices and queries before they become disputes.