• +91 97859 09785
  • care@taxon.deevapayon.com

Frequently Asked Questions

Find answers to common queries about tax filing, GST, company registration, and other compliance services. Can't find your answer? Contact our experts for personalized guidance.

500+

Questions Answered

50+

Expert Contributors

24/7

Support Available

Monthly

Content Updated

Browse by Category

Find answers to your questions organized by service type

Income Tax Filing FAQs

Common questions about income tax return filing, deductions, and compliance

Who is required to file income tax returns in India?

Individuals are required to file income tax returns if their total income exceeds the basic exemption limit:

  • Below 60 years: ₹2.5 lakhs
  • 60-80 years (Senior Citizen): ₹3 lakhs
  • Above 80 years (Super Senior Citizen): ₹5 lakhs

Additionally, the following must file ITR regardless of income:

  • Individuals with foreign assets or signing authority abroad
  • Those claiming tax refund or carrying forward losses
  • Individuals with gross total income exceeding ₹2.5 lakhs before deductions
  • NRIs with income accruing in India exceeding ₹2.5 lakhs

Note: Even if your income is below the threshold, filing ITR builds credit history and is required for visa applications and loans.

Which ITR form should I file for FY 2023-24 (AY 2024-25)?

The ITR form depends on your income sources and taxpayer category:

ITR Form Applicable To Income Sources Covered
ITR-1 (Sahaj) Resident Individuals Salary, one house property, other sources (excluding lottery), agricultural income up to ₹5,000
ITR-2 Individuals & HUFs All sources except business/profession income
ITR-3 Individuals & HUFs Business/profession income (non-presumptive)
ITR-4 (Sugam) Individuals, HUFs, Firms Presumptive business income under Sections 44AD, 44ADA, 44AE

Important: ITR-5, ITR-6, and ITR-7 are for entities like firms, LLPs, companies, trusts, etc. Our experts can help you determine the correct form based on your specific situation.

What is the last date for filing ITR for AY 2024-25?

For Assessment Year 2024-25 (Financial Year 2023-24), the due dates are:

  • Individuals (not requiring audit): July 31, 2024
  • Businesses requiring tax audit: October 31, 2024
  • Businesses requiring transfer pricing audit: November 30, 2024

Late Filing Consequences:

  • Filing after due date but before December 31: Late fee of ₹5,000 (₹1,000 if total income ≤ ₹5 lakhs)
  • Filing after December 31: Late fee of ₹10,000 (₹1,000 if total income ≤ ₹5 lakhs)
  • Interest under Section 234A @ 1% per month on tax payable
  • Loss of ability to carry forward certain losses (except house property loss)

Recommendation: File before the deadline to avoid penalties and interest. Our experts can help you file on time with complete accuracy.

Can I claim deductions under Section 80C after the financial year ends?

No, deductions under Section 80C (and most other sections) must be claimed for investments/expenses made during the financial year for which you're filing the return.

Key Points:

  • Section 80C investments must be made between April 1, 2023 and March 31, 2024 for AY 2024-25
  • No retroactive claims allowed for previous years' deductions
  • Some exceptions exist for specific situations (e.g., home loan principal repayment for property purchased in previous year)

Planning Tip: Start tax planning at the beginning of the financial year (April) rather than waiting until March. This allows better investment decisions and avoids last-minute rush. Our tax consultants can create a personalized tax-saving plan for you at the start of each financial year.

What documents are required for ITR filing?

Essential documents for ITR filing include:

Identity & Address

  • PAN Card (mandatory)
  • Aadhaar Card (mandatory for linking)
  • Address proof (if different from Aadhaar)

Income Documents

  • Form 16 (from employer)
  • Form 16A (for TDS on other income)
  • Salary slips
  • Interest certificates from banks
  • Rental agreements & tenant details (for house property)

Investment Proofs

  • LIC premium receipts
  • PPF/EPF statements
  • Mutual fund statements (ELSS)
  • Tuition fee receipts
  • Home loan certificate (principal & interest)
  • NSC/KVP certificates

Bank Details

  • Bank account statements
  • Pre-validated bank account for refund
  • IFSC code of bank branch

Note: You don't need to upload these documents while filing ITR online, but must keep them for 6 years for verification if the tax department requests them later.

GST Registration & Compliance FAQs

Common questions about GST registration, returns filing, and compliance

Is GST registration mandatory for my business?

GST registration is mandatory if your aggregate turnover exceeds the threshold limits:

  • Goods suppliers: ₹40 lakhs (₹20 lakhs for special category states)
  • Service providers: ₹20 lakhs (₹10 lakhs for special category states)
  • Inter-state suppliers: Mandatory regardless of turnover
  • E-commerce sellers: Mandatory regardless of turnover
  • Casual taxable persons: Mandatory regardless of turnover

Voluntary Registration: You can opt for GST registration even if your turnover is below the threshold. Benefits include:

  • Ability to collect GST from customers
  • Eligibility to claim input tax credit
  • Legal recognition as a supplier
  • Ability to make inter-state supplies

Penalty for Non-Registration: If required to register but not registered, penalty of 100% of tax due or ₹10,000 (whichever is higher) may be levied under Section 122 of CGST Act.

What is the composition scheme under GST?

The composition scheme is a simplified tax compliance scheme for small businesses with turnover up to ₹1.5 crores (₹75 lakhs for special category states).

Key Features:

  • Tax Rate: 1% for manufacturers, 5% for restaurants, 6% for service providers (0.5% CGST + 0.5% SGST)
  • Turnover Limit: Up to ₹1.5 crores (aggregate of all businesses with same PAN)
  • Compliance: Quarterly return filing (CMP-08) instead of monthly
  • Restrictions: Cannot collect tax from customers, cannot claim input tax credit, cannot make inter-state supplies

Eligibility Criteria:

  • Turnover must not exceed ₹1.5 crores in preceding financial year
  • Not engaged in inter-state supplies
  • Not a manufacturer of ice cream, pan masala, or tobacco products
  • Not a service provider (except restaurant services) with turnover > ₹50 lakhs

Opting In/Out: Can opt for composition scheme at the time of registration or file Form GST CMP-02 before the start of the financial year. Can exit the scheme anytime by filing Form GST CMP-04.

What are the GST return filing deadlines?

GST return filing deadlines vary based on taxpayer category:

Return Type Applicable To Due Date
GSTR-1 Regular taxpayers 11th of next month (monthly)
13th of month following quarter (quarterly)
GSTR-3B All normal taxpayers 20th of next month
GSTR-4 Composition taxpayers 30th April following FY
GSTR-9 Annual return 31st December following FY
GSTR-9C Audit report (turnover > ₹5 Cr) 31st December following FY

Late Fees:

  • GSTR-3B: ₹50/day (CGST + SGST = ₹100/day) maximum ₹10,000 per return
  • GSTR-1: ₹50/day (CGST + SGST = ₹100/day) maximum ₹10,000 per return
  • GSTR-9: ₹200/day (CGST + SGST = ₹400/day) maximum 0.25% of turnover

Important: Even if there are no transactions (nil return), filing is mandatory to avoid late fees and system-generated notices.

Company Registration FAQs

Common questions about private limited company, LLP, and other business entity registrations

What is the minimum requirement to form a Private Limited Company?

A Private Limited Company requires:

  • Minimum Directors: 2 directors (maximum 15)
  • Minimum Shareholders: 2 shareholders (can be same as directors)
  • Director Identification Number (DIN): Mandatory for all directors
  • Digital Signature Certificate (DSC): Required for at least one director
  • Registered Office: Physical address in India (can be residential or commercial)
  • Director Residency: At least one director must be resident of India (stayed in India for 182+ days in previous calendar year)
  • Authorized Capital: No minimum requirement (previously ₹1 lakh)
  • Name Approval: Unique name not similar to existing companies

Documents Required:

  • PAN card of all directors/shareholders
  • Aadhaar card of all directors/shareholders
  • Address proof of all directors/shareholders
  • Passport size photographs
  • Registered office proof (rent agreement + utility bill)
  • NO C from property owner (if rented)

Timeline: Typically 7-10 working days from name approval to certificate issuance, subject to MCA processing times.

What is the difference between Private Limited Company and LLP?

Feature Private Limited Company LLP (Limited Liability Partnership)
Governing Law Companies Act, 2013 LLP Act, 2008
Minimum Members 2 Directors + 2 Shareholders 2 Partners (at least 2 Designated Partners)
Liability Limited to shareholding Limited to agreed contribution
Legal Entity Separate legal entity Separate legal entity
Perpetual Succession Yes Yes
Annual Compliance High (Board meetings, AGM, AOC-4, MGT-7) Moderate (Form 8, Form 11)
Tax Rate 25% (for turnover < ₹400 Cr) Pass-through taxation (as per partner's slab)
Raising Funds Easier (VC/PE friendly) Difficult (not investor friendly)
Conversion Can convert to LLP Cannot convert to Company
Ideal For Startups seeking funding, large businesses Professional services (CA, CS, lawyers), small businesses

Recommendation: Choose Private Limited if you plan to raise external funding or scale significantly. Choose LLP for professional services or small businesses wanting limited liability with lower compliance.

Still Have Questions?

Our tax experts are available 24/7 to provide personalized guidance for your specific situation. Don't let tax complexities hold back your business growth.

100% Confidential Consultation