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KPAG & Company

Streamlined Success: Precision Income Tax Return (ITR) Preparation & Filing Services

Mandatory Applicability

  • All Corporate Entities (Domestic & Foreign) and Partnership Firms/LLPs — every year
  • Individuals/HUFs/AOPs if gross income exceeds basic exemption limit
  • High-Value individuals: ₹1 Cr+ bank deposits / ₹2L+ foreign travel / ₹1L+ electricity
  • Residents holding Foreign Assets or foreign account signing authority

Consequences of Non-Compliance

Section 234F

Late filing fee up to ₹5,000

Loss carry forward

Cannot carry forward business or capital losses

Interest

Interest under Sections 234A, 234B, 234C

Assessments

Best-judgment assessments, bank account freezing, prosecution

Other impacts

Inability to secure bank loans, visas, or high-value insurance