Business ITR Filing in Satara & Pune
Business IT return, balance sheet, tax audit and nil return — handled by a CA. Satara office locally; Pune fully remotely.
Business ITR readiness check — 60 seconds
Answer six questions and get your likely form, audit position, balance-sheet need and due date. Then send it straight to your CA.
Business ITR Readiness Check
6 quick questions → your likely ITR form, audit applicability, balance-sheet need and due date.
What is a business ITR?
A business ITR is the return filed by an entity earning business or profession income — proprietorship, partnership firm, LLP or company. It reports turnover, expenses and profit, and in most cases carries a balance sheet and profit & loss account inside the return. Also commonly called a business IT return.
Our process: close the books, reconcile every bank, match GST vs income-tax turnover, depreciation and remuneration — then file. One chain, so every number agrees.
Which business ITR form applies to you?
| Entity | Form | Accounts |
|---|---|---|
| Proprietor, regular books | ITR-3 | Full |
| Proprietor, presumptive 44AD/44ADA | ITR-4 Sugam | Summary |
| Partnership firm | ITR-5 | Full |
| LLP (+ LLP audit where applicable) | ITR-5 | Full |
| Pvt Ltd / OPC (+ statutory audit always) | ITR-6 | Full |
| Dormant entity | Same form | Nil return — still compulsory |
Business balance sheet
Your position at 31 March — what the business owns and owes. Required inside ITR-3/5/6 (summary in ITR-4), and relied on for bank loans, tenders and partner changes. Lender numbers must match return numbers; opening mismatches invite scrutiny. Need finance alongside? See loan project reports →
Tax audit u/s 44AB — does it apply?
Broadly: turnover above ₹1 crore (above ₹10 crore where both cash receipts and cash payments are 5% or less), professions above the limit, or profit below the presumptive rate while income exceeds exemption. The audit report (3CA/3CB + 3CD) precedes the return — and the last fortnight brings pressure plus 271B penalty risk.
Business nil return filing
A return with no income, turnover or activity — compulsory every year for companies, OPCs, LLPs and firms. Skipping costs 234F every year, MCA defaults (AOC-4/MGT-7, Form 11/Form 8 per-day fees), director-disqualification risk and blocked strike-off, loans and tenders. The nil return is the cheapest compliance you will ever buy.
Due dates & cost of delay — AY 2026–27
| Filing | Due |
|---|---|
| Non-audit business ITR | 31 Jul 2026 |
| Tax audit report | 30 Sep 2026 |
| Audit ITR + all company returns | 31 Oct 2026 |
| Belated return | 31 Dec 2026 |
Costs of delay: 234F up to ₹5,000, 234A 1% per month, 234B/C interest, lost loss carry-forward, 271B audit penalty, delayed refunds. Subject to any CBDT extension.
Scope of work
- ITR-3/4/5/6 — including nil, backlog, 44AD/44ADA vs regular, old/new regime, advance tax
- Tax audit — applicability, 3CA/3CB + 3CD, audit-then-return sequencing
- Statutory coordination for Pvt/OPC — Companies Act reporting so filings agree
- Rectification, revised and updated returns (139(8A)), plus notice handling
How the work proceeds
- Records in — share books, banks, GST, registers digitally or in person
- Examination — GST vs IT comparison with written corrections
- Computation & discussion — in Marathi, Hindi or English, before filing
- Filing — audit first, then return, with ack and next advance-tax dates
Timeline: 3–5 days if books are ready, 2–3 weeks with write-up or audit.
Satara office, Pune served remotely
In person: Satara, Karad, Wai, Phaltan, Koregaon, Rahimatpur, Mahabaleshwar, Medha, Patan, Vaduj, MIDC Satara. Fully remote: Pune (Hinjewadi, Baner, Kharadi, Hadapsar, Wakad, PCMC, Kothrud, Viman Nagar, Chakan, Talegaon), Mumbai, Kolhapur, Sangli, Solapur and beyond. One advantage of a Satara CA: a single chain — books, balance sheet, audit, ITR and MCA — so numbers agree everywhere.
Dedicated Regional Hubs
Explore specialized business tax & audit compliance for key commercial belts:
44AB audit for APMC traders, hospitals & retail
🏭 MIDC Shirwal AuditManufacturing audit, plant dep & GST refunds
🌾 Wai Agro & BusinessAgro-processing, cold storages & tourism tax
🚜 Phaltan Agro-IndustrialSugar, dairy & engineering ancillary audit
In-Depth Tax Audit & ITR Guides
- Section 44AB Tax Audit Guide →: Turnover limits, ₹10 Cr cash rule, Form 3CA/3CB and Section 271B penalty.
- Section 44AD Presumptive vs Regular Books (ITR-3) →: 6%/8% profit vs actual expenses, 5-year lock-in traps & bank loan eligibility.
- Partnership Firm & LLP Tax Audit Guide (ITR-5) →: Partner salary u/s 40(b), 12% interest rules & MCA filing coordination.
File your Business ITR before the rush
AY 2026–27 · Non-audit 31 Jul · Audit 31 Oct · Belated 31 Dec
Business ITR — frequently asked
What is a business ITR?▾
The return filed by an entity earning business or profession income — proprietorship, firm, LLP or company. It reports turnover, expenses and profit, and mostly carries a balance sheet and P&L inside the return: ITR-3 for proprietors with books, ITR-4 Sugam for presumptive, ITR-5 for firms/LLPs, ITR-6 for companies.
Which ITR form applies to my business?▾
Regular proprietors → ITR-3; presumptive 44AD/44ADA → ITR-4; partnership firms, LLPs and AOPs → ITR-5; private limited companies and OPCs → ITR-6. Use the readiness check above and confirm with your CA — a wrong form draws a defective notice u/s 139(9).
Does my business ITR need a balance sheet?▾
Yes for ITR-3/5/6 — a full balance sheet plus P&L sits inside the return. Only ITR-4 presumptive accepts a summary. Lenders, tenders and partners still ask for a full balance sheet regardless.
What is a business nil return — and must I file one?▾
A return reporting no income, turnover or activity. Companies, OPCs, LLPs and partnership firms must file every year even when dormant. Skipping costs 234F fees yearly plus MCA defaults, and blocks loans, tenders and closure.
What are the due dates for AY 2026–27?▾
Non-audit business ITR: 31 July 2026. Tax audit report: 30 September 2026. Audit cases and all company returns: 31 October 2026. Belated: 31 December 2026. Subject to any CBDT extension — confirm before planning.
Missed 31 July — what now?▾
File belated by 31 December 2026 with 234F fees (up to ₹5,000), 234A/B interest and lost loss carry-forward. After December, an updated return ITR-U may still be possible with extra tax. Talk to your CA this week, not next quarter.
When does tax audit u/s 44AB apply?▾
Broadly: turnover above ₹1 crore (above ₹10 crore where cash receipts and payments are each 5% or less), professions above the limit, or profit declared below the presumptive rate while income exceeds exemption. Applicability is case-specific — confirm with your CA.
I am in Pune — can a Satara CA handle this remotely?▾
Yes, fully remote: share digital books, we finalise, walk through on video, and file after your approval. Same for Karad, Wai, Phaltan, Mumbai and elsewhere.
My accounts are only Excel / a shoebox of bills. Can you still file?▾
Yes — the return needs financial statements first, and bank statements plus GST plus bills are enough for us to complete the write-up, then file. Earlier is cheaper and calmer than last-week filing.
Which documents do you need?▾
PAN/Aadhaar of entity and people, full-year bank statements, Tally/Excel books, GST GSTR-1/3B/9, purchase–sales registers, loans and asset details with depreciation, 26AS/AIS, last ITR and balance sheet; companies/LLPs add incorporation, MOA/AOA or agreement, and MCA filing history.
How long does it take?▾
3–5 working days if books are ready; 2–3 weeks with write-up or audit. Last-fortnight filings leave no room for optimisation — start early.
Do you handle MCA filings too?▾
Yes — AOC-4/MGT-7/MGT-7A for companies and Form 11/Form 8 for LLPs, sequenced with the ITR so every number agrees across filings.
44AD presumptive vs regular — which is better?▾
Depends on your margin, turnover, bankability needs and prior-year election lock-in. We compute both and show the difference in rupees — then you decide with eyes open.