Question 1

What is the PTRC and PTEC payment or return due date?

Accepted Answer

Audited financial statements for the year - the balance sheet as at 31 March 2026 and the statement of profit and loss, with the schedules behind them. A company on Ind AS gives the Ind AS versions; the form carries a separate Part A-BS - Ind AS and Part A-P&L - Ind AS for them. The figures are keyed into the return, not attached to it (FORM ITR-6 (AY 2026-27), Part A-BS 'BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OR AS ON THE DATE OF AMALGAMATION' and Part A-P&L; Part A-BS - Ind AS '[applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015]'); Tax audit report under section 44AB (Form 3CA/3CB with Form 3CD), where the company is liable - e-filed separately by the accountant. The return records its date of furnishing, its ACKNOWLEDGEMENT NUMBER, the name of the auditor (proprietorship/firm) and that firm's PAN (FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(b)-(c): 'Whether liable for audit under section 44AB? ... If (b) is Yes, whether the accounts have been audited by an accountant? ... (1) Date of furnishing of audit report (2) Acknowledgement Number of the Audit Report (3) Name of the auditor (proprietorship/firm) (4) Permanent Account Number (PAN) of the proprietorship/ firm'); Transfer pricing audit report under section 92E, where the company is liable, with its date of furnishing and acknowledgement number (FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(di)-(dii): 'Are you liable for Audit u/s 92E?' and 'If (di) is Yes, whether the accounts have been audited u/s. 92E? ... Date of furnishing audit report? DD/MM/YYYY ... Acknowledgement Number'); Any other audit report required under the Income-tax Act, with the section code, the date of furnishing and the acknowledgement number for each (FORM ITR-6 (AY 2026-27), AUDIT INFORMATION A20(diii): 'If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under: Sl. No. | Section Code | Date (DD/MM/YYYY) | Acknowledgement Number'); Form 10-IB, 10-IC or 10-ID, where the company has opted or is opting for taxation under section 115BA, 115BAA or 115BAB - the return needs the assessment year the option was first exercised, and the date of filing and acknowledgement number of that form (FORM ITR-6 (AY 2026-27), Part A-GEN (e): 'Have you opted for taxation under section 115BA/115BAA/115BAB? ... If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number. If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? ... Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.'); Tax computation and the supporting schedules - advance tax and self-assessment tax challans, and TDS and TCS credit particulars, reconciled against Form 26AS / AIS. The challan and deduction details are entered in the return's tax-payment schedules; no certificate or challan is attached (FORM ITR-6 (AY 2026-27), Part B-TTI and Schedules TDS/TCS (ScheduleTDS2, ScheduleTDS3 and the TCS schedule in the Department's schema for the year)); Particulars of every Managing Director, director, secretary and principal officer who held office during the year, and of the person verifying the return - name, designation, residential address, PAN or Aadhaar number, and DIN issued by MCA for each director (FORM ITR-6 (AY 2026-27), KEY PERSONS A23: 'Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. | S.No. | Name | Designation | Residential Address | PAN/Aadhaar No. | Director Identification Number (DIN) issued by MCA, in case of Director'); Particulars of every beneficial owner of 10% or more of the voting power at any time during the year - name, address, percentage held and PAN (FORM ITR-6 (AY 2026-27), SHAREHOLDERS INFORMATION A24: 'Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year | S.No. | Name and Address | Percentage of shares held | PAN'); The company's Corporate Identity Number (CIN) issued by MCA, its date of incorporation and its date of commencement of business (FORM ITR-6 (AY 2026-27), Part A-GEN, PERSONAL INFORMATION: '(A4) Corporate Identity Number (CIN) issued by MCA', '(A5) Date of incorporation (DD/MM/YYYY)', '(A6) Date of commencement of business (DD/MM/YYYY)'); Udyam registration number under the MSMED Act 2006, where the company is recognised as an MSME; and an LEI number with its valid-upto date, where the refund claimed is Rs 50 crore or more (FORM ITR-6 (AY 2026-27), Part A-GEN (r) 'Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) | LEI Number | Valid upto date' and (s) 'Whether you are recognized as MSME? ... If yes, please provide registration number allotted as per MSMED Act, 2006'); Digital Signature Certificate of the person verifying the return - understood to be the only permitted verification method for a company, though see the note (Income-tax Rules 1962, rule 12(3) - NOT READ AT SOURCE. Previously cited to the Instructions to Form ITR-6 for AY 2021-22: 'This Return Form can be filed with the Income-tax Department electronically ... and verified by way of digital signature only')

Question 2

Professional Tax Registration — West Bengal

Accepted Answer

Every employer in West Bengal who pays salary or wages liable to profession tax must hold a Certificate of Registration (PTRC) and deduct the tax from employees. Separately, the entity itself - as a person carrying on a trade, calling or profession - must hold a Certificate of Enrolment (PTEC) and pay profession tax on its own account. Threshold: Registration is required of any employer paying salary or wages to a person liable to profession tax; application must be made within 90 days of becoming liable. Enrolment is likewise required within 90 days of becoming liable. Fee: INR 2500 Renewal: Certificates of Registration and Enrolment do not expire and are not renewed; the obligation is continuing monthly deduction and remittance (employer) and annual payment (enrolled person). Deadline: Apply for registration or enrolment within 90 days of liability. Employers remit deducted tax monthly (commonly cited as by the 21st of the following month) and file the annual return by 15 May. Enrolled persons pay the annual amount by 31 July. Late registration attracts a penalty reported at Rs 500 per month and late enrolment Rs 100 per month; interest runs at 1 per cent per month on unpaid tax. Statute: The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Bengal Act VI of 1979), with the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979 NOT READ AT SOURCE. www.wbcomtax.gov.in and wbcomtax.gov.in both time out on TCP connect to port 443 (curl exit 28), on the second and final attempt permitted; wbprofessiontax.gov.in, the registration portal, does not connect on https, http or the www form. The statute name and number were confirmed from the Act's own text retrieved from indiacode.gov.in (India Code has migrated from indiacode.nic.in), but that text carries only the original 1979 Schedule and no current amount, so nothing from it is recorded as a figure. The Rs 2,500 per annum enrolment amount and the 90-day, monthly-remittance and 15 May / 31 July timings are the agreement of independent commercial sources (IndiaFilings, Simpliance, SGCMS); no government page was reachable. Re-verify against the Directorate's own site when it is reachable. Note the Schedule is substituted with effect from 1 October 2026 (see professionalTaxSlabs); whether the Part C flat amount changes on that date was not established.

Question 3

Documents required for Tax Filing & Returns

Accepted Answer

Account of inward and outward supply of goods or services - the sales and purchase registers for the period (CGST Act 2017 s.35(1)(b); CGST Rules 2017 rule 56); The relevant documents behind those supplies - invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers, refund vouchers and e-way bills (CGST Rules 2017 rule 56(1)); Account of input tax credit availed, with the register of tax invoices and credit and debit notes on which it is claimed (CGST Act 2017 s.35(1)(d); CGST Rules 2017 rule 56(4)); Account of output tax payable and paid - tax collected and paid, input tax and input tax credit claimed (CGST Act 2017 s.35(1)(e); CGST Rules 2017 rule 56(4)); Stock account for each commodity, showing opening balance, receipt, supply, and goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample (not required of a composition taxpayer under s.10) (CGST Act 2017 s.35(1)(c); CGST Rules 2017 rule 56(2)); Account of production or manufacture of goods, for a manufacturer (CGST Act 2017 s.35(1)(a)); Separate account of advances received, paid and the adjustments made to them (CGST Rules 2017 rule 56(3)); Particulars of the names and complete addresses of suppliers and of recipients, and the complete address of every premises where goods are stored, with the stock held there (CGST Rules 2017 rule 56(5)); Account of goods or services imported or exported, and of supplies attracting tax on reverse charge (CGST Rules 2017 rule 56(1)); Payroll and vendor payment records for the period, showing tax deducted at source and the challans by which it was deposited, for the quarterly TDS statements (Income-tax TDS return obligation - not sourced from a rendered government page in this pass; see note)

What is the PTRC and PTEC payment or return due date?

Documents required for Company Income Tax Return

Professional Tax Registration — West Bengal

Documents required for Tax Filing & Returns

Documents required for Annual GST Return (GSTR-9)

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