Next due: AOC-4 financial statements — 30 Oct (3 days)
Mon–Sat · 10:00–19:00 ISTinfo@caworks.in
Annual obligations
Partnership firm
Registered or unregistered firms — Taxed as a separate person at a flat rate; partner remuneration and interest are capped.
| Obligation | When |
|---|---|
| GST returns | Monthly / quarterly |
| TDS deposits and quarterly statements | 7th / quarterly |
| Tax audit where applicable | 21 Oct 2026 (extended) |
| Income tax return (ITR-5) | 31 Jul, or audit due date |
| Partner remuneration and interest limits | At finalisation |
Indicative list. GST, TDS and labour law apply where registered.
Other entity types
Salaried individualEmployees and pensionersProprietorshipTraders, shops, freelancersLLPLimited Liability PartnershipsPrivate limited companyIncluding small companiesOne Person CompanySingle-member companySection 8 companyNot-for-profit companiesTrust or societyCharitable and religious bodiesHindu Undivided FamilyHUF with a KartaStartupDPIIT-recognised venturesNRINon-resident Indians