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ITR for Business in Delhi: Proprietorship, Partnership, LLP, and Company Filing

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 06 April 2026 Verify Credentials →

ITR-3: Individuals/HUFs with business/profession income - Due: 31 Aug 2026 (non-audit)

ITR-4 (Sugam): Presumptive taxation under S.44AD/44ADA - Due: 31 Aug 2026

ITR-5: Partnership firms, LLPs, AOPs - Due: 31 Jul/31 Oct 2026

ITR-6: Companies (Pvt Ltd, OPC, Public) - Due: 31 Oct 2026 (audit mandatory)

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“
Pvt Ltd ITR-6, tax audit, GST, TDS, ROC as one package. Found Rs 12 lakh MAT credit. Regime analysis saved Rs 3.5 lakh.
RK
Rajesh Kumar
Director, IT Company
★★★★★
2 months ago
“
Presumptive ITR-4 for our trading business. Rs 2 crore turnover, 6% digital profit. No books, no audit. Simplest year ever.
MG
Manoj Gupta
Trader, Chandni Chowk
★★★★★
3 months ago
“
LLP ITR-5 with tax audit coordinated seamlessly. Patron handled the CA, schedules, and filing. We just signed.
AS
Anita Sharma
Partner, Consulting LLP
★★★★★
1 month ago
“
S.80-IAC startup exemption claimed correctly for 3 years. Patron structured the claim from year one.
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Vikram Patel
Founder, Delhi Startup
★★★★★
4 months ago

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ITR for Business in Delhi: Forms, Due Dates, and Compliance

📌 TL;DR - ITR for Business in Delhi Services at a Glance

Every Delhi business must file ITR annually: ITR-3 for proprietorships/professionals with books, ITR-4 for presumptive (44AD up to Rs 3 crore 8%/6%, 44ADA up to Rs 75 lakh 50%), ITR-5 for firms/LLPs, ITR-6 for companies. Due dates FY 2025-26: ITR-3/4 non-audit 31 August 2026 (Budget 2026 extension), audit cases 31 October, companies 31 October. Tax audit when turnover >Rs 1 crore (Rs 10 crore digital). Late fee Rs 5,000. Patron files from our Delhi office.

Delhi is India's corporate and entrepreneurial capital - thousands of Pvt Ltd companies, LLPs, firms, proprietorships, freelancers, and startups requiring annual ITR. From IT companies in Nehru Place, manufacturers in Okhla, consultants in South Delhi, to traders in Chandni Chowk. Learn more about ITR for Business across India.

Patron Accounting's Delhi office handles all business structures: ITR-3/4/5/6 with books preparation, tax audit, regime analysis, presumptive advisory, advance tax. Integrated with accounting, GST, and TDS for complete compliance.

Content is reviewed quarterly for accuracy.

What Is Business ITR: Annual Income Tax Return for Commercial Entities

Business ITR is the annual declaration of income, expenses, deductions, and tax liability. Unlike salaried individuals, businesses compute profit from books (or presumptive income), apply entity-specific tax rates, claim business deductions, and file the appropriate form on the e-filing portal.

The correct form depends on structure and income: individuals/HUFs with business file ITR-3 (full books) or ITR-4 (presumptive). Partnership firms/LLPs file ITR-5. Companies file ITR-6 with mandatory audit, DSC filing, and MAT computation.

For Delhi businesses, this involves reconciling with GST returns, TDS filings, complying with accounting standards, and coordinating tax audit when applicable. Patron manages the complete cycle.

Key Terms for ITR for Business in Delhi:

ITR-3: For individuals/HUFs with business income maintaining full books. Due 31 Aug (non-audit) / 31 Oct (audit).

ITR-4 (Sugam): Presumptive taxation under S.44AD (business Rs 3 crore, 8%/6%) and S.44ADA (profession Rs 75 lakh, 50%). No books, no audit.

ITR-5: Partnership firms, LLPs, AOPs, BOIs. 30% flat rate.

ITR-6: All companies. Mandatory tax audit. DSC filing. 22%/25%/30% rate.

APL-05 ITR for Business in Delhi
Income Tax Act 1961 Business ITR

Who Must File Business ITR in Delhi

  • Every Delhi company - Pvt Ltd, OPC, Public. ITR-6. Audit mandatory. Regardless of profit/loss/nil.
  • Every Delhi partnership firm and LLP - ITR-5. Audit if turnover >Rs 1 crore (Rs 10 crore digital).
  • Delhi sole proprietors - ITR-3 (full books) or ITR-4 (presumptive S.44AD, total income up to Rs 50 lakh).
  • Delhi freelancers and professionals - ITR-3 or ITR-4 (S.44ADA, receipts up to Rs 75 lakh).
  • Delhi startups - Based on structure. S.80-IAC tax exemption claimed through respective form.

Business ITR Services: What Patron Handles

ServiceWhat We Do
ITR Form DeterminationCorrect form based on entity, income, turnover, audit requirement. Wrong form = defective return notice.
Books of Accounts PreparationJournal, ledger, trial balance, P&L, balance sheet per accounting standards. Integrated with accounting services.
Tax Audit CoordinationWhen S.44AB thresholds exceeded: CA engaged, schedules prepared, Form 3CA/3CB-3CD filed by 30 September.
Tax Regime AnalysisOld vs new regime modelled: Chapter VI-A deductions, depreciation, business losses, effective rates compared.
Presumptive Advisory (44AD/44ADA)Eligibility assessment, optimal declaration, benefits: no books, no audit, ITR-4 by 31 August.
Advance Tax ComputationQuarterly instalments (15 Jun/Sep/Dec/Mar) computed and tracked. S.234B/234C interest avoided.
E-Filing with DSC/EVCFiled on incometax.gov.in. DSC for companies, EVC for others. E-verified within 30 days.
Our Process

Business ITR Filing Process: 6 Steps for Delhi Businesses

ITR-3/4 non-audit: 31 Aug 2026 (Budget 2026). Audit cases + companies: 31 Oct. Tax audit: 30 Sep. Patron files with buffer.

Step 1

Finalise Books and Financial Statements

Prepare or review books for the FY. Balance sheet, P&L, notes per accounting standards. Reconcile with GST, TDS, bank statements. Patron finalises as part of integrated accounting.

GST reconciledStandards compliant
Books Ready01
Step 2

Conduct Tax Audit (If Required)

If turnover exceeds S.44AB thresholds (Rs 1 crore / Rs 10 crore digital / Rs 50 lakh profession), engage CA for audit. Prepare schedules. File Form 3CA/3CB-3CD by 30 September. Patron coordinates.

CA coordinatedBy 30 Sep
Audited02
Step 3

Compute Taxable Income

Apply chosen regime (old/new). Compute business profit. Add back disallowances (S.40/40A/43B). Claim depreciation (S.32). Apply presumptive if eligible. Add other heads. Claim Chapter VI-A deductions (old regime).

Regime optimisedDeductions maximised
IncomeComputed
Computed03
Step 4

Compute Tax and Advance Tax

Apply correct rate (slab for proprietorship, 30% firm/LLP, 22%/25%/30% company + surcharge + cess). Verify advance tax paid. Adjust TDS credits from 26AS/AIS. Compute self-assessment tax.

TDS credits adjustedAdvance tax verified
TaxComputed
Tax Ready04
Step 5

File ITR on E-Filing Portal

Select correct form (3/4/5/6) on incometax.gov.in. Fill all schedules. Upload XML/JSON or online. Sign with DSC (companies) or EVC (others). Submit, save acknowledgement. Patron files before deadline.

Before deadlineDSC/EVC signed
Filed05
Step 6

E-Verify and Monitor

Complete e-verification within 30 days (Aadhaar OTP, net banking, DSC). Monitor processing status. Respond to S.143(1) intimation. File rectification (S.154) if needed. Patron tracks all Delhi business ITRs.

E-verifiedProcessing monitored
Complete06

Presumptive Taxation for Delhi Small Businesses

  • S.44AD (Business) - Turnover up to Rs 3 crore. Deemed profit 8% (6% if 95%+ digital). No detailed books, no audit. ITR-4. Best for Delhi traders, shopkeepers, small businesses.
  • S.44ADA (Profession) - Receipts up to Rs 75 lakh. Deemed profit 50%. No books, no audit. ITR-4. Best for Delhi CAs, lawyers, doctors, consultants.
  • S.44AE (Transport) - Up to 10 vehicles. Rs 7,500/ton/month per vehicle. No books, no audit.
  • Key: Presumptive is the simplest path. Delhi shopkeeper with Rs 50 lakh turnover: 8% = Rs 4 lakh deemed profit. No books, no audit, just ITR-4 by 31 August.

Common Business ITR Challenges in Delhi

ChallengeImpactHow Patron Accounting Solves It
Wrong ITR FormITR-4 when books required or ITR-3 when ITR-6 needed (company). Defective return notice.Patron ensures correct form for every Delhi business
GST-ITR Turnover MismatchIT Department cross-references with GSTR-9. Mismatch triggers scrutiny.Pre-filing GST-ITR reconciliation for Delhi businesses
Missed Advance TaxQuarterly instalments missed. S.234B/234C interest. Startups underestimate liability.Patron computes and tracks quarterly advance tax
Tax Regime SelectionNew regime (default) doesn't allow most deductions. Old regime may save more for some.Both regimes modelled. Form 10-IEA filed if old regime optimal
S.43B Expense TimingPF/ESIC/bonus deductible only on actual payment. Delhi businesses claim on accrual.Patron ensures S.43B payment-basis compliance

Business ITR Filing Fees in Delhi

Fee ComponentAmount
ITR-4 (Presumptive)From INR 2,999
ITR-3 (Proprietorship/Professional)From INR 4,999
ITR-5 (Partnership Firm/LLP)From INR 7,999
ITR-6 (Company)From INR 9,999
Tax Audit (3CA/3CB-3CD)From INR 14,999
Tax Regime AnalysisIncluded
Patron Accounting Professional FeesStarting from INR 1,999 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free ITR for Business in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Business ITR Filing Calendar (AY 2026-27)

StageEstimated Timeline
15 Jun/Sep/Dec/MarAdvance tax quarterly instalments (15%/45%/75%/100%)
30 Sep 2026Tax audit report (Form 3CA/3CB-3CD) for audit cases
31 Jul 2026ITR-5 non-audit (partnership firms/LLPs)
31 Aug 2026ITR-3, ITR-4 non-audit (Budget 2026 extension)
31 Oct 2026Audit cases (ITR-5 audit) + All ITR-6 (companies)
30 Nov 2026Transfer pricing cases
31 Dec 2026Belated / Revised return deadline

Budget 2026 Change: ITR-3 and ITR-4 non-audit deadline extended from 31 July to 31 August 2026. Gives Delhi businesses and professionals an extra month. All audit cases remain 31 October.

Key Benefits

Why Choose Patron for Business ITR in Delhi

All Structures Covered

ITR-3, ITR-4, ITR-5, ITR-6 for every Delhi business type. Proprietorship to Pvt Ltd. Single point of contact.

Integrated Compliance

ITR reconciled with GST, TDS, ROC, and payroll before filing. No mismatch, no surprise notices.

Tax Optimisation

Old vs new regime modelled. Presumptive vs regular evaluated. Deductions maximised. Advance tax planned.

Budget 2026 Current

Latest changes applied: ITR-3/4 deadline 31 August, new slabs, S.194T partner TDS, revised presumptive limits.

Trusted by 10,000+ Businesses Across India

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"Patron handles our Pvt Ltd ITR-6, tax audit, GST, TDS, and ROC as one package. Found Rs 12 lakh in MAT credit we had missed. Tax regime analysis saved Rs 3.5 lakh." - Director, Delhi IT Company

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

Patron vs Self-Filing: Business ITR Comparison

FactorPatron AccountingSelf-Filing
Form SelectionCorrect form guaranteedWrong form = defective return
GST-ITR ReconciliationPre-filing verificationMismatch triggers scrutiny
Tax AuditCA coordinated, filed by 30 SepOften delayed, penalties
Regime AnalysisBoth modelled, optimal chosenDefault regime, deductions lost
Advance TaxQuarterly computed and trackedMissed, interest accrues
PricingFrom INR 1,999Time + penalty risk

Related Business Compliance Services

Legal Framework: Business ITR Under Income Tax Act 1961

ITR Forms: S.139(1). ITR-3 (individual business), ITR-4 (presumptive), ITR-5 (firms/LLPs), ITR-6 (companies).

Due Dates (AY 2026-27): ITR-3/4 non-audit: 31 Aug. Audit: 31 Oct. Companies: 31 Oct. TP: 30 Nov.

Tax Audit: S.44AB. Business >Rs 1 crore (Rs 10 crore digital). Profession >Rs 50 lakh. Report by 30 Sep.

Presumptive: S.44AD (Rs 3 crore, 8%/6%). S.44ADA (Rs 75 lakh, 50%).

Late Fee: S.234F Rs 5,000. Interest: S.234A/B/C 1%/month.

Source: incometax.gov.in

FAQs: ITR for Business in Delhi

Common questions about business ITR forms, due dates, presumptive taxation, and tax audit for Delhi businesses.

Quick Answers

Business ITR kab file karna hai? ITR-3/4 non-audit: 31 August 2026. Audit cases: 31 October. Companies: 31 October. Late filing: Rs 5,000 + 1%/month interest.

Presumptive taxation kya hai? S.44AD: Rs 3 crore turnover par 8%/6% profit declare karo. S.44ADA: Rs 75 lakh profession par 50%. No books, no audit.

Tax audit kab lagta hai? Business Rs 1 crore (Rs 10 crore digital). Profession Rs 50 lakh. Company hamesha. Report 30 September.

Business ITR Season - Start Preparation Now

Books must be finalised, tax audit coordinated by 30 September, advance tax paid quarterly, and ITR filed by 31 August (non-audit) or 31 October (audit/companies). Missing the due date forfeits business loss carry-forward - a permanent financial loss.

Contact Patron - Call +91 945 945 6700 or WhatsApp us.

File Your Business ITR in Delhi Today

ITR filing for Delhi businesses covers proprietorships (ITR-3/4), firms/LLPs (ITR-5), and companies (ITR-6). Budget 2026 extended ITR-3/4 to 31 August. Presumptive taxation simplifies for small businesses. IT Department cross-references with GST and TDS making accuracy essential.

Patron Accounting provides end-to-end business ITR from our Rohini office - all forms, books preparation, tax audit, regime analysis, presumptive advisory, advance tax, and e-filing. 15+ years, 10,000+ businesses, Pune, Mumbai, Delhi, Gurugram.

Reviewed by CA & CS Team - Patron Accounting LLP

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Business ITR Services: Available Across 4 Major Cities

Professional business ITR filing in Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 06 April 2026  |  Last Updated: 06 April 2026  |  Next Review: 06 October 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure ITR forms, due dates, tax rates, presumptive limits, and audit thresholds are current per Budget 2026. Verified against incometax.gov.in.

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