Corporate tax rates
Domestic companies can opt for concessional rates (22% plus surcharge and cess) under section 115BAA or stay in the regular regime. LLPs and firms are taxed at 30% plus surcharge and cess.
Annual filings
Books, statutory audit, tax audit, ITR, ROC (AOC-4, MGT-7), director KYC. Read the corporate filing guide.
Key due dates
See tax audit, AOC-4, MGT-7, TDS returns and advance tax.
Income-tax Act 2025
New section numbers and forms apply from tax year 2026-27: what changes.
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All articles in this guide (10)
Corporate Tax Filing for a Private Limited Company: ITR-6, Audit and ROC
End-to-end annual compliance for private limited companies: books, audit, ITR-6, AOC-4, MGT-7 and TDS.
Proprietorship vs LLP vs Private Limited: Tax and Compliance Compared
Which business structure is best? Compare tax rates, compliance cost, funding and liability.
Company and LLP Registration in Bengaluru: Process and Costs
Bengaluru founders file through the MCA portal and the Registrar of Companies at Bengaluru.
Startup Tax and Compliance Checklist for the First Year (India)
Incorporation to GST, TDS, ROC and payroll: a practical first-year compliance map for Indian startups.
Private Limited and LLP Registration in Kochi: Step-by-Step
Kochi attracts founders, traders and NRI-backed ventures. Registering the right entity upfront avoids conversion costs later.
Income-tax Act 2025: What Changes for Taxpayers From 1 April 2026
The new Income-tax Act and Rules came into force on 1 April 2026. Here is what individuals and businesses should know.
Company, LLP and Proprietorship Registration in Thiruvananthapuram
Founders in Thiruvananthapuram choose between a proprietorship, LLP and private limited company depending on funding and risk. Kerala companies fall under...
Company, LLP and MSME Registration in Coimbatore
Family-run Coimbatore units are converting to LLPs or companies to raise credit and bring in partners.
Company and LLP Registration in Thrissur for Family Businesses
Many family businesses in Thrissur are moving from partnerships to LLPs or private limited companies for liability and continuity.
Private Limited and LLP Registration in Chennai: Step-by-Step
Chennai founders can register companies and LLPs online; the Registrar of Companies at Chennai handles filings for much of the state.
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Frequently asked questions
What compliance does a new startup need in the first year?
PAN/TAN, GST (if applicable), bookkeeping, TDS, auditor appointment, ROC filings, payroll registrations and ITR. See our startup checklist.
Which business structure is best for a startup?
Proprietorship for small low-risk businesses, LLP for professionals, private limited for investment and ESOPs.
What is DPIIT recognition?
Recognition under Startup India that can unlock tax benefits (such as section 80-IAC after approval) and other schemes.
What is the corporate tax rate for a private limited company?
Companies can choose the concessional 22% regime (plus surcharge and cess) or the regular regime depending on exemptions.
Do startups need GST registration?
If turnover crosses the threshold or if mandatory triggers apply (for example inter-state supply of goods or e-commerce). Voluntary registration is also common to claim ITC.
Do I need a tax audit?
If turnover or receipts exceed the limits under section 44AB or in specified presumptive cases.