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Income Tax Filing (ITR-1 to ITR-6)

Filing for individuals, businesses & corporate entities.

Income Tax Filing Services by ClientsMaster

Introduction to Income Tax FilingIncome tax filing is a legal requirement for individuals, businesses, and other entities in India. It involves reporting income earned, claiming deductions, and paying applicable taxes to the Income Tax Department. ClientsMaster provides professional Income Tax Return (ITR) filing services to ensure compliance with tax laws, maximize refunds, and avoid penalties.

Who Needs to File an ITR?

Income Tax Return (ITR) filing is mandatory for:

  • Individuals earning above the basic exemption limit.

  • Salaried employees receiving income from salary, rent, interest, or dividends.

  • Self-employed individuals, freelancers, and business owners.

  • Companies, LLPs, and partnership firms, regardless of profit or loss.

  • Non-resident Indians (NRIs) with taxable income in India.

  • Trusts, NGOs, and other organizations receiving tax-exempt income.

  • Individuals owning foreign assets or earning foreign income.

Our Income Tax Filing Services

1. Individual ITR Filing (Salaried, Business & Professionals)

Filing your income tax return correctly helps you avoid penalties and maximize tax savings. Our team assists individuals from all backgrounds: Salaried Employees – Filing ITR-1 & ITR-2 with accurate deductions (HRA, 80C, 80D, etc.). Business Owners & Self-Employed Professionals – Filing ITR-3 & ITR-4 (Presumptive Taxation under 44AD/44ADA). Freelancers & Consultants – Tax optimization for doctors, lawyers, engineers, and IT professionals. Capital Gains Filings – Filing for income from stocks, mutual funds, and real estate transactions.

2. Corporate ITR Filing (Private Limited, LLP, Partnership)

Businesses of all sizes must comply with tax regulations, and our ClientsMaster tax experts ensure seamless tax filing: Private Limited Companies – Filing ITR-6 with proper profit & loss account reporting. LLP Firms & Partnerships – Filing ITR-5 with tax planning for partners & compliance management. Corporate Tax Planning – Managing deductions, losses, and tax-saving strategies.

3. Trust & NGO ITR Filing

Trusts, NGOs, and societies have specific tax exemptions under the Income Tax Act. We assist with: Section 12A & 80G Registration – Ensuring eligibility for tax exemptions. CSR Donations & Compliance – Helping NGOs maximize tax benefits and maintain compliance. Annual Tax Audits & Return Filing – Filing ITR-7 with complete documentation.

4. NRI Tax Filing & Advisory

Non-Resident Indians (NRIs) have unique tax obligations in India. Our ClientsMaster tax specialists provide: DTAA (Double Taxation Avoidance Agreement) Compliance – To avoid double taxation on global income. NRI Income Tax Returns – Tax on property rental income, capital gains, and Indian investments. FEMA & Foreign Remittance Compliance – Advisory on fund transfers to/from India.

Documents Required for Income Tax Filing

Here is a structured table with various entities, their basic information, and supporting

documents required for e-Filing portal registration:

Entity Type

Basic Information & Supporting Documents

Individuals

PAN Card, Aadhaar card, Mobile Number, Email ID, Bank Account Details (account Number and IFSC Code)

Hindu Undivided Family (HUF)

PAN of HUF, Aadhaar & PAN of Karta, Mobile Number, Email ID, HUF Deed (if available), DSC (if applicable)

Partnership Firms / LLPs

PAN of Firm/LLP, Mobile Number, Email ID, Incorporation Date, Partnership Deed / LLP Agreement, PAN & Aadhaar of Partners, DSC (mandatory for LLPs), Bank Account Details

Private & Public Companies

PAN of Company, CIN, Incorporation Date, Mobile, Email ID, Certificate of Incorporation, PAN & Aadhaar of Directors, DSC (Mandatory), Bank Account Details, Board Resolution for Authorized Signatory

Trusts / Societies / NGOs

PAN of Trust/Society, Registration Number, Incorporation Date, Trust Deed / Society Registration Certificate, PAN & Aadhaar of Trustees, 12A/80G Registration (if applicable), DSC (if applicable)

Government Entities / Local Authorities

PAN of Entity, Name & Date of Incorporation, Government Registration Certificate, DSC (if applicable)

Here is a structured table for documents/details required for individuals for Income Tax Filing under various heads of income:

Head of Income

Details Required

Supporting Documents

Income from Salary

Salary income, allowances, deductions, perquisites

Form 16, Salary Slips, Bank Statements, Rent Receipts (for HRA), Form 26AS

Income from House Property

Rental income, home loan interest, municipal taxes

Rent Agreement, Home Loan Interest Certificate, Property Tax Receipts, Form 16A (TDS on Rent)

Income from Business/Profession

Gross receipts, expenses, capital assets, depreciation

Profit & Loss Statement, Balance Sheet, GST Returns, Bank Statements, Books of Accounts, TDS Certificates

Income from Capital Gains

Sale of property, shares, mutual funds, gold, etc.

Sale/Purchase Deeds, Demat Account Statement, Broker Contract Notes, Indexation Cost Proofs

Income from Other Sources

Interest income, dividend, lottery winnings, gifts received

Bank Passbook, Fixed Deposit Interest Certificate, Dividend Statements, Gift Deed (if applicable)

Basic Documents ClientsMaster assists in gathering the necessary documents for accurate ITR filing:

  • PAN and Aadhaar Card.

  • Form 16 (for salaried individuals).

  • Salary slips and bank statements.

  • Interest certificates from banks/post offices.

  • Details of capital gains (if applicable).

  • Investment proofs (LIC, PPF, ELSS, etc.).

  • Home loan statement.

  • Rental income details.

  • Business profit and loss statement (for business owners and professionals).

  • Form 26AS and Annual Information Statement (AIS) for tax credit verification

Income Tax Slabs for AY 2024-25 (As per Union Budget 2024)


Income Tax Slabs for AY 2024-25 (As per Union Budget 2024)

ClientsMaster provides tax calculations under both the old and new tax regimes:

Here is a table summarizing the Income Tax Rates for Various Entities in India for Assessment Year 2024-25 (Financial Year 2023-24):

1. Individuals & HUF (Old & New Tax Regimes)

Income Slab (₹)

Old Tax Regime (with exemptions & deductions)

New Tax Regime (without exemptions)

Up to ₹2.5 lakh

Nil

Nil

₹2.5 lakh to ₹5 lakh

5%

5%

₹5 lakh to ₹7.5 lakh

20%

10%

₹7.5 lakh to ₹10 lakh

20%

15%

₹10 lakh to ₹12.5 lakh

30%

20%

₹12.5 lakh to ₹15 lakh

30%

25%

Above ₹15 lakh

30%

30%

  • Rebate under Section 87A: Available up to ₹5 lakh (Old Regime) and ₹7 lakh (New Regime).

  • Surcharge:

    • 10% on income exceeding ₹50 lakh

    • 15% on income exceeding ₹1 crore

    • 25% on income exceeding ₹2 crore

    • 37% on income exceeding ₹5 crore (Capped at 25% in the New Regime)

  • Health & Education Cess: 4% on total tax.

2. Domestic Companies

Turnover/Income Slab

Tax Rate

Companies with turnover up to ₹400 crore in the previous year

25%

Other domestic companies

30%

Companies opting for Section 115BAA (without exemptions)

22%

Companies opting for Section 115BAB (new manufacturing companies)

15%

Surcharge (if income exceeds ₹1 crore)

7%

Surcharge (if income exceeds ₹10 crore)

12%

Health & Education Cess

4%

3. Partnership Firms & LLPs

Entity Type

Tax Rate

Partnership Firms & LLPs

30%

Surcharge (if income exceeds ₹1 crore)

12%

Health & Education Cess

4%

4. Foreign Companies

Nature of Income

Tax Rate

Income from royalties or fees for technical services (as per agreement before April 1, 1976)

50%

Any other income

40%

Surcharge (if income exceeds ₹1 crore)

2%

Surcharge (if income exceeds ₹10 crore)

5%

Health & Education Cess

4%

5. Co-operative Societies

Income Slab (₹)

Normal Rate

Up to ₹10,000

10%

₹10,000 to ₹20,000

20%

Above ₹20,000

30%

Surcharge (if income exceeds ₹1 crore)

12%

Health & Education Cess

4%

 

Deductions and Exemptions to Reduce Tax LiabilityClientsMaster helps taxpayers maximize deductions under sections such as:

  • Section 80C: Investments in PPF, EPF, ELSS, NSC, etc. (up to ₹1.5 lakh).

  • Section 80D: Health insurance premium deductions.

  • Section 24(b): Interest on home loan deduction (up to ₹2 lakh).

  • Section 80E: Education loan interest deduction.

  • Section 80G: Donations to charitable organizations.

  • Standard Deduction: ₹50,000 for salaried individuals and pensioners.

Income Tax Filing Due DatesTimely filing helps avoid penalties.

Important due dates:

  • Individuals & HUFs: 31st July

  • Businesses requiring audit: 31st October

  • Companies & LLPs requiring audit: 30th September

Penalty for Late Filing

  • ₹1,000 for income below ₹5 lakh.

  • ₹5,000 for income above ₹5 lakh.

  • Additional interest under Section 234A, 234B, and 234C.

How ClientsMaster Simplifies the ITR Filing Process

  1. Consultation: Expert guidance on choosing the right ITR form and deductions.

  2. Document Collection: Assistance in gathering financial documents.

  3. Computation & Verification: Accurate income tax calculations and tax-saving recommendations.

  4. ITR Filing & Submission: Hassle-free e-filing with the Income Tax Department.

  5. Post-Filing Support: Assistance in responding to notices and rectifications.

Why Choose ClientsMaster for ITR Filing?

  • Experienced Professionals: Chartered Accountants and tax experts ensure compliance.

  • Quick & Hassle-Free Filing: Online and offline assistance.

  • Error-Free Returns: Minimizing tax liability legally.

  • Maximized Refunds: Claiming all eligible deductions and exemptions.

  • Affordable Pricing: Cost-effective tax filing services for individuals and businesses.

Contact ClientsMaster for Income Tax Filing

ClientsMaster ensures a seamless and efficient tax filing experience. Get in touch today to file your income tax return with expert assistance!


 

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Address : No1197, Falak Complex, 22nd Cross Rd, Sector 2, HSR Layout, Bengaluru, Karnataka 560102

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