WorkIndex/Income Tax E Proceedings Guide
Compliance guide

Income Tax E Proceedings Guide
India-specific preparation guide

Income Tax E Proceedings Guide needs current-law checks, portal verification, documents and a precise brief before you compare experts on the WorkIndex work index.

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Last fact-checked: 2026-06-25
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Official-source cautious
India specific
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What this page helps you decide

Income Tax E Proceedings Guide is best handled after identifying the exact scope, period, applicable portal and documents. Use this page to prepare a sharper expert brief instead of relying on generic summaries.

  • Confirm entity type, paid-up capital, turnover, board history, shareholder approvals and due dates before starting the MCA workflow.
  • Check DSC status, director KYC, DIN details, company master data and form availability on MCA V3.
  • Separate routine annual compliance from event-based filings such as share issue, director change, charge, closure or strike-off.
  • Ask for a filing calendar, form list, attachments, certification requirement and proof of filing.
Fact check

Accuracy notes before you act

  • Minimum Alternate Tax (MAT) u/s 115JB applies to companies at 15% of book profits if normal corporate tax liability is lower.
  • Secretarial Audit in Form MR-3 is mandatory under Section 204 for listed companies, large public companies, and companies with bank debt > ₹100 crore.
  • Income of a spouse or minor child from assets gifted without adequate consideration is clubbed with the transferor's income under Section 64.
  • Non-Resident Indians (NRIs) must file ITR-2 or ITR-3 in India to declare Indian-sourced income (interest, capital gains, rental) and can claim DTAA relief u/s 90.
Documents

Documents and facts to keep ready

  • PAN, Aadhaar, GSTIN, CIN/LLPIN, TAN or registration details where applicable.
  • Relevant financial year, assessment year, tax year, return period, due date and notice number.
  • Books, invoices, payroll, bank statements, contracts, prior filings and portal screenshots.
  • Expected output: filing, registration, correction, advisory memo, notice response, audit report or recurring compliance.
Care points

Common mistakes to avoid

  • Starting an MCA filing before checking DSC, DIN KYC, master data, board approvals and attachments.
  • Treating annual compliance and event-based ROC filings as the same assignment.
  • Using an old due date, old section number or old form without checking the live portal.
  • Posting a vague requirement without period, entity type, city, documents and deadline.
  • Comparing quotes without clarifying government fee, professional fee and exclusions.