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Digital Signature Certificate
Director Identification Number
E-Filings
ITR Filings & Notice
Our Experts will help you in Providing Services to the People easily to Start &
Grow the business from Digital Signature Services to Income Tax Return
Filings.
Personal Services
3
Digital Signature Certificate is a secure digital key that is issued
by the certifying authorities for the purpose of validating and
certifying the identity of the person holding this certificate.
Digital Signature Certificate
Benefits
Saves Time Cost Saving
Data Integrity Ensures better efficiency
4
Class 2 Certificates: These are issued to the director/signatory authorities of the companies
for the purpose of e-filing with the Registrar of Companies (ROC). It is mandatory while filing
of returns with the ROC.
Class 3 Certificates: These certificates are used in online participation/bidding in e-
auctions and online tenders anywhere in India.
Class 1 Certificates: These are issued to individual/private subscribers and
are used to confirm that the user’s name and email contact details.
Classes of DSC
Validity: 1 Year or 2 Years or 3 Years
After Expiry of DSC, Renewal can be done
5
Documents Required
Processing Time
1. Mobile Number
2. Email ID
3. PAN Card
4. Person Photograph
5. Proof of Identity
6. Proof of Residence
3-5 Working Days
6
DIN is a unique number allotted by the Central Government to any person
intending to be a Director in a New Company or Existing Company.
Only Single DIN is allotted to each Individual DIN is Mandatory for Non-Resident Directors
Director Identification Number
It is an 8-digit unique identification number which has a lifetime validity.
Through DIN, details of the directors are maintained in a database.
7
Required Documents
Attachments
Photograph, Identity proof, Residence proof, Verification
The above documents to be attested by a CA or
CS or CMA, in Whole time practice
In case of any changes in Director Details
For changing any details mentioned in the DIR-3 form/ SPICe with respect to
Directors, then Form DIR-6 has to be submitted online. With this form, the
attested supporting document is also required to be submitted.
In case of foreign nationals, they are required to submit their passport as an identity proof.
Processing Time: 3-4 Working Days
8
Benefits
The process of submitting tax returns over the Internet, using tax
preparation software that has been pre-approved by the relevant
tax authority.
E-Filings Portals by Government of India Provide Various Services
from Simple Registrations to E-Tender Submissions.
E-Filings
1. Convenient, at any time we can file
2. Security
3. No Paper Work
4. Greater Accuracy in Processing
E-Filings
9
Income Tax Return (ITR) is a declaration
made by an assesse to the Income Tax
Department regarding the income and tax
paid thereon.
7 Income Tax Returns 5 Income Tax Notices
In ITR, assesse has to show from where
he/she is earning income- be it salary,
other sources, via investments, etc.ITR Filings & Notice
10ITR Forms & Notice
ITR - 1 ITR - 2 ITR - 3 ITR - 4
ITR - 5 ITR - 6 ITR - 7 Income Tax Notice
11
Income Tax Returns
ITR - 2
This is for individuals and Hindu
Undivided Families receiving income
other than profits or gains from
business or profession
ITR -1
This is for individuals (not being “not ordinarily
resident”), who have an annual total income of up
to INR 50 lakhs, the source of income being –
salaries, one house property, other sources and
agricultural income.
ITR - 4
This is for resident individuals, Hindu Undivided
Families and firms (except LLPs) having income
from business and profession as evaluated under
Sections 44AD, 44DA or 44AE.
ITR - 3
This is for individuals and Hindu
Undivided Families that have income
from profits and gains of business or
profession
40% 25%
20% 15%
12
Income Tax Returns
ITR - 6
ITR - 7
ITR - 5
This is for companies except
the companies that claim
exemption under Section 11.
This is for persons (inclusive of
companies) that are required to file
return under Sections – 139(4A),
139(4B), 139(4C), 139(4D), 139(4E),
139(4F).
This is for Persons other than –
Individuals, Company, Hindu
Undivided Family or person filing
Form ITR-7.
13
Income Tax Notice
Intimation under section 143(1)
Notice under section 143(2)
Notice under section 148
Notice under section 245
Notice under section 142(1)
Income tax notice is a very loosely defined term in India. The
taxpayer gets scared without understanding the type of
income tax notice and reason/s for the same. Types of Tax Notices
14
Requirements for Filing Return
An individual below the age of 60 years and annual gross total income
exceeding INR 2,50,000.
An individual between the age of 60 and 80 years with annual gross total
income exceeding INR 3,00,000.
An individual above the age of 80 years (super senior citizen) with an
annual gross total income exceeding INR 5,00,000.
In case of a company or a firm, filing of Income Tax Return is mandatory,
irrespective of the fact that the company is running into profits or losses.
If an individual is an NRI (non-resident Indian) and his/her annual total
gross income- earned or accrued in India is over INR 2,50,000.
If an Indian resident is in possession of an asset or financial interest that is
situated outside of India.
15
Required Documents
AADHAR Card, PAN Card
Details of the Bank Account, Source of Income
Form 16 (that has been issued by the employer)
Details of Investments, Loans (If any)
Financial Statements (P&L A/c, Balance Sheet)
(For Companies)
Income Tax Department Login Details (If any)
16
Different modes of Filing Returns
In Paper Form
Electronically, under digital signature
By transmission of data in the return electronically
under electronic verification code
Electronic transmission of data in the return followed
by submission of the verification of return in Form
ITR-V.
17
Due Dates for ITR Filings
30th September
For Companies or a Person,
not being a company, that has
to get his accounts audited as
per Income Tax Law or Other
Law
31st July
Any Other Assesse
(Individuals, HUF’s, NRI’s)
30th November
A person required to furnish
report in Form No. 3CEB as per
Section 92E (Transfer Pricing)
Personal services

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Personal services

  • 1.
  • 2. 2 Digital Signature Certificate Director Identification Number E-Filings ITR Filings & Notice Our Experts will help you in Providing Services to the People easily to Start & Grow the business from Digital Signature Services to Income Tax Return Filings. Personal Services
  • 3. 3 Digital Signature Certificate is a secure digital key that is issued by the certifying authorities for the purpose of validating and certifying the identity of the person holding this certificate. Digital Signature Certificate Benefits Saves Time Cost Saving Data Integrity Ensures better efficiency
  • 4. 4 Class 2 Certificates: These are issued to the director/signatory authorities of the companies for the purpose of e-filing with the Registrar of Companies (ROC). It is mandatory while filing of returns with the ROC. Class 3 Certificates: These certificates are used in online participation/bidding in e- auctions and online tenders anywhere in India. Class 1 Certificates: These are issued to individual/private subscribers and are used to confirm that the user’s name and email contact details. Classes of DSC Validity: 1 Year or 2 Years or 3 Years After Expiry of DSC, Renewal can be done
  • 5. 5 Documents Required Processing Time 1. Mobile Number 2. Email ID 3. PAN Card 4. Person Photograph 5. Proof of Identity 6. Proof of Residence 3-5 Working Days
  • 6. 6 DIN is a unique number allotted by the Central Government to any person intending to be a Director in a New Company or Existing Company. Only Single DIN is allotted to each Individual DIN is Mandatory for Non-Resident Directors Director Identification Number It is an 8-digit unique identification number which has a lifetime validity. Through DIN, details of the directors are maintained in a database.
  • 7. 7 Required Documents Attachments Photograph, Identity proof, Residence proof, Verification The above documents to be attested by a CA or CS or CMA, in Whole time practice In case of any changes in Director Details For changing any details mentioned in the DIR-3 form/ SPICe with respect to Directors, then Form DIR-6 has to be submitted online. With this form, the attested supporting document is also required to be submitted. In case of foreign nationals, they are required to submit their passport as an identity proof. Processing Time: 3-4 Working Days
  • 8. 8 Benefits The process of submitting tax returns over the Internet, using tax preparation software that has been pre-approved by the relevant tax authority. E-Filings Portals by Government of India Provide Various Services from Simple Registrations to E-Tender Submissions. E-Filings 1. Convenient, at any time we can file 2. Security 3. No Paper Work 4. Greater Accuracy in Processing E-Filings
  • 9. 9 Income Tax Return (ITR) is a declaration made by an assesse to the Income Tax Department regarding the income and tax paid thereon. 7 Income Tax Returns 5 Income Tax Notices In ITR, assesse has to show from where he/she is earning income- be it salary, other sources, via investments, etc.ITR Filings & Notice
  • 10. 10ITR Forms & Notice ITR - 1 ITR - 2 ITR - 3 ITR - 4 ITR - 5 ITR - 6 ITR - 7 Income Tax Notice
  • 11. 11 Income Tax Returns ITR - 2 This is for individuals and Hindu Undivided Families receiving income other than profits or gains from business or profession ITR -1 This is for individuals (not being “not ordinarily resident”), who have an annual total income of up to INR 50 lakhs, the source of income being – salaries, one house property, other sources and agricultural income. ITR - 4 This is for resident individuals, Hindu Undivided Families and firms (except LLPs) having income from business and profession as evaluated under Sections 44AD, 44DA or 44AE. ITR - 3 This is for individuals and Hindu Undivided Families that have income from profits and gains of business or profession 40% 25% 20% 15%
  • 12. 12 Income Tax Returns ITR - 6 ITR - 7 ITR - 5 This is for companies except the companies that claim exemption under Section 11. This is for persons (inclusive of companies) that are required to file return under Sections – 139(4A), 139(4B), 139(4C), 139(4D), 139(4E), 139(4F). This is for Persons other than – Individuals, Company, Hindu Undivided Family or person filing Form ITR-7.
  • 13. 13 Income Tax Notice Intimation under section 143(1) Notice under section 143(2) Notice under section 148 Notice under section 245 Notice under section 142(1) Income tax notice is a very loosely defined term in India. The taxpayer gets scared without understanding the type of income tax notice and reason/s for the same. Types of Tax Notices
  • 14. 14 Requirements for Filing Return An individual below the age of 60 years and annual gross total income exceeding INR 2,50,000. An individual between the age of 60 and 80 years with annual gross total income exceeding INR 3,00,000. An individual above the age of 80 years (super senior citizen) with an annual gross total income exceeding INR 5,00,000. In case of a company or a firm, filing of Income Tax Return is mandatory, irrespective of the fact that the company is running into profits or losses. If an individual is an NRI (non-resident Indian) and his/her annual total gross income- earned or accrued in India is over INR 2,50,000. If an Indian resident is in possession of an asset or financial interest that is situated outside of India.
  • 15. 15 Required Documents AADHAR Card, PAN Card Details of the Bank Account, Source of Income Form 16 (that has been issued by the employer) Details of Investments, Loans (If any) Financial Statements (P&L A/c, Balance Sheet) (For Companies) Income Tax Department Login Details (If any)
  • 16. 16 Different modes of Filing Returns In Paper Form Electronically, under digital signature By transmission of data in the return electronically under electronic verification code Electronic transmission of data in the return followed by submission of the verification of return in Form ITR-V.
  • 17. 17 Due Dates for ITR Filings 30th September For Companies or a Person, not being a company, that has to get his accounts audited as per Income Tax Law or Other Law 31st July Any Other Assesse (Individuals, HUF’s, NRI’s) 30th November A person required to furnish report in Form No. 3CEB as per Section 92E (Transfer Pricing)