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Documents Required for Corporate Tax Filing in India

To file corporate taxes in India, the following documents are generally required:

Registration and Legal Documents

• PAN Card of the company.
• Certificate of Incorporation issued by the Registrar of Companies (ROC).
• Memorandum of Association (MoA) and Articles of Association (AoA).

Financial Statements

• Balance Sheet for the relevant financial year.
• Profit and Loss Statement showing income, expenses, and net profit.
• Cash Flow Statement (if applicable).
• Trial balance and ledger details.

Tax Documents

• TDS Certificates for tax deducted at source on income.
• Tax Payment Challans for advance tax or self-assessment tax paid.
• Details of tax exemptions or deductions claimed under the Income Tax Act.

Income and Expense Details

• Detailed income records from all sources, including operational and non-operational income.
• Expense records, including salaries, utilities, rent, and other operational costs.

Bank and Transaction Details

• Bank account statements for the financial year.
• Statements of all investments made by the company.

GST-Related Documents

• GST Returns filed for the financial year.
• GST registration details.

Loan or Credit Records

• Details of loans or borrowings, including repayment schedules.
• Interest certificates for loans availed.

Depreciation Details

• Schedule of depreciation for assets as per the Income Tax Act.

Other Relevant Documents

• Records of capital gains (if applicable).
• Foreign transactions or income details (for multinational companies).
• Donation receipts for tax benefits under Section 80G.
• Details of any carry-forward losses or deductions.