Business Income Tax Return Filing in Assam
ITR-3, ITR-4, ITR-5 & ITR-6
Accurate, on-time ITR filing for partnership firms, LLPs, companies & proprietors across all Assam districts. Deadlines met. Penalties avoided.
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Every business entity operating in Assam — regardless of profit or loss — is legally required to file an Income Tax Return under Section 139 of the Income Tax Act, 1961.
Sole Proprietors & Individuals
Shops, hotels, restaurants, clinics, and freelancers with income above the basic exemption limit must file ITR-3 or ITR-4.
Partnership Firms
Every registered partnership firm in Assam must file ITR-5 — regardless of whether it earned a profit or incurred a loss.
LLPs
All LLPs registered under the LLP Act, 2008 operating in Assam must compulsorily file ITR-5 every financial year.
Private Limited & OPC Companies
Every company incorporated under the Companies Act, 2013 must file ITR-6 without exception — profit or no profit.
Tea Estates & Agri-Businesses
Tea companies file ITR-6; 60% income is exempt as agricultural income and 40% is taxable business income.
Transporters
Goods vehicle operators in Tinsukia, Nagaon, and Dibrugarh can use Section 44AE presumptive scheme and file ITR-4.
Filing the wrong ITR form is one of the most common and costly mistakes. Use this quick reference guide.
| ITR Form | Who Should File | Common Assam Examples |
|---|---|---|
| ITR-3 | Individuals and HUFs with income from business or profession | Doctors, architects, lawyers, retailers, freelancers, individual contractors |
| ITR-4 (Sugam) | Individuals, HUFs & firms using presumptive taxation (Sec 44AD/44ADA/44AE) | Small traders, transporters, professionals with turnover under ₹2 crore |
| ITR-5 | Partnership firms, LLPs, AOPs, BOIs, co-operative societies | Partnership trading firms, LLPs in Guwahati IT sector, co-operative societies |
| ITR-6 | All companies (except those claiming Section 11 exemption) | Private limited companies, OPCs, public limited companies in Assam |
| ITR-7 | Trusts, political parties, charitable institutions | NGOs, religious trusts, universities with business income |
Missing the deadline results in late fees of up to ₹5,000 under Section 234F, plus 1% monthly interest on unpaid tax. Government tender eligibility is also affected.
| Business Type | Tax Audit Required? | Due Date |
|---|---|---|
| Sole proprietor / Individual | No (turnover < ₹1 Cr) | 31st July 2026 |
| Partnership firm / LLP | No (turnover < ₹1 Cr) | 31st July 2026 |
| Partnership firm / LLP | Yes (turnover > ₹1 Cr) | 31st October 2026 |
| Private limited company / OPC | Yes (mandatory) | 31st October 2026 |
| Transfer pricing cases | Yes | 30th November 2026 |
| Belated or revised returns | — | 31st December 2026 |
Our streamlined process ensures accurate, timely filing with minimal effort on your part.
Prepare Financial Statements
Compile Profit & Loss Account and Balance Sheet for FY 2025–26. Reconcile with GST returns, bank statements, and TDS records.
Get Tax Audit (if applicable)
If turnover exceeds ₹1 crore, a CA conducts the audit and submits Form 3CB-3CD or 3CA-3CD on the IT portal before filing.
Identify Correct ITR Form
Confirm the applicable form (ITR-3, 4, 5, or 6) based on your business type and income sources using the table above.
Fill Income, Deductions & Tax Details
Enter all income sources, claim eligible deductions (80C, 80D, 80G, business expenses), and compute tax payable.
Pay Outstanding Tax
Pay any balance tax as self-assessment tax via Challan 280 before submitting the return.
Submit, Verify & Download ITR-V
Submit electronically. Verify via DSC, EVC, or Aadhaar OTP. Download and save the ITR-V acknowledgement as proof.
Carry Forward Losses
Offset losses against future profits for up to 8 financial years, reducing your future tax liability significantly.
TDS Refunds
Claim back excess TDS deducted by clients or banks — only possible through ITR filing.
Bank Loans & OD
SBI, UCO Bank, AGVB, and all banks require 2–3 years of ITR for business loans and working capital facilities.
Government Tenders
CPWD, PWD Assam, NHAI, and APDCL require 3 years of ITR for contractor empanelment.
Visa Applications
Business visas to USA, UK, and Schengen nations require 3 years of ITR as proof of financial standing.
Business Credibility
A clean filing history improves CIBIL score, strengthens MSME profile, and builds trust with investors and suppliers.
AssamFilings serves businesses in all 35 Assam districts — from Dhubri in the west to Tinsukia in the east.
Guwahati
IT companies, consultancies, traders in Fancy Bazaar & Paltan Bazaar
Dibrugarh
Tea estates, Oil India, downstream businesses
Jorhat
Tea gardens, plantation sector, retail
Sivasagar
Oil & gas infrastructure, ONGC contractors
Tinsukia
Coal trading, petroleum dealers, transport companies
Silchar
Trading firms, medical stores, hotels
Nagaon
Retail, textile, agri-business
Tezpur
Agriculture, retail, tourism businesses
Barpeta & Dhubri
Rice mills, small traders, agri-businesses
Kokrajhar & Bongaigaon
Bongaigaon Refinery, textile trade
North Lakhimpur
Oil-rich district, plantation companies
All Other Districts
Majuli, Darrang, Hojai, Karbi Anglong, Dima Hasao & more — 100% online service
Get Your Business ITR Filed Today
Do not wait until the last week of July or October. Starting early means more time to gather documents, reconcile accounts, and get your TDS refund faster.