— Income Tax Services

Smart Tax Solutions.
Maximum Savings.
Complete Compliance.

Expert income tax services tailored to individuals, businesses and professionals to help you save more, stay compliant and grow with confidence.

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DK Associates Office

Your Goals.

Our Expertise.

Better Results.

Individual Tax Filing

Accurate filing of income tax returns to ensure maximum savings and full compliance.

Business & Corporate Taxation

End-to-end tax solutions for businesses of all sizes, ensuring compliance and tax efficiency.

Tax Planning & Optimization

Strategic tax planning to minimize liabilities and help you keep more of what you earn.

TDS Compliance Services

Timely TDS return filing, deduction, deposit and compliance to avoid penalties.

Notice & Assessment Support

Expert assistance in handling income tax notices, assessments and department queries.

ITR Review & Advisory

Review of past returns and expert advice to ensure accuracy and optimize future tax outcomes.

100% Compliance We ensure complete adherence to tax laws and regulations.
Expert Professionals Experienced tax experts you can rely on.
Data Security Your data is safe with us, always.
Maximum Savings Smart strategies to reduce tax liability and increase savings.
Direct Tax Counsel

Advocate Devendra K.

Managing Tax Counsel

—— ATTORNEY REPRESENTATION ——

Protecting Your Capital Before Direct Tax Tribunals

We develop tactical legal structures to defend corporate boards and individual wealth portfolios in direct tax reassessments and scrutinies. Our research matches statutory precedents with local codes to guarantee favorable resolutions.

Scrutiny & Reassessment Defense

Defense response structures to notices under Section 143(3) and Section 147 assessments, mitigating tax leakage liabilities.

Appellate Tribunal Representations

Direct oral advocacy and written submissions before the CIT (Appeals) and the Income Tax Appellate Tribunal (ITAT).

—— ELIGIBILITY & APPLICABILITY MATRIX ——

Income Tax Return (ITR) Forms

Understand the correct ITR form applicable to your income structure for Assessment Year (AY) 2025-26.

ITR-1 (Sahaj) Salaried / Resident

For resident individuals having total income up to ₹50 Lakh, receiving income from salary, one house property, other sources (interest, etc.), and agricultural income up to ₹5,000.

Excludes: Directors, holders of unlisted shares, or those with foreign assets/income.
ITR-2 Capital Gains / NRI

For individuals and HUFs not having income from profits and gains of business or profession. Ideal for those with capital gains, multiple house properties, foreign assets, or resident/non-resident status.

Includes: Directors and individuals holding unlisted equity shares.
ITR-3 Business / Profession

For individuals and HUFs having income from profits and gains of business or profession. Suitable for proprietors, partners in a firm, or professionals who maintain regular books of accounts.

Includes: F&O/Intraday traders, commission agents, and audit cases.
ITR-4 (Sugam) Presumptive Taxation

For resident individuals, HUFs, and firms (excluding LLPs) having total income up to ₹50 Lakh and declaring presumptive income under Section 44AD, 44ADA, or 44AE.

Saves effort of maintaining detailed books of accounts.
ITR-5 Firms / LLPs / AOPs

For partnership firms, LLPs, Association of Persons (AOPs), Body of Individuals (BOIs), Artificial Juridical Persons, Co-operative Societies, and Local Authorities.

Excludes: Individuals, HUFs, Companies, and Trust filers.
ITR-6 Companies

For companies registered under the Companies Act (Pvt Ltd, Public Ltd, etc.) other than companies claiming exemption under Section 11 (charitable/religious purposes).

Mandatory e-filing with digital signature (DSC).
ITR-7 Trusts / NGOs

For persons including companies required to furnish return under Section 139(4A), 139(4B), 139(4C), or 139(4D) (such as charitable/religious trusts, political parties, scientific research associations).

Ensures compliance with special exemptions u/s 11.
—— WORKFLOW SYSTEM ——

Our Compliance Architecture

A methodical, four-phase delivery cycle ensuring maximum filing speed and audit-proof documentation.

01

Secure Intake

Statements and accounts are uploaded to our encrypted vault. Initial structural validations verify dataset completeness.

02

Forensic Audit

Managing counsels audit income categories, cross-checking TDS logs with 26AS/AIS databases to uncover discrepancies.

03

Reconciliation

We structure optimal slab offsets under Chapter VI-A and prepare pre-filing computations for client review.

04

Filing & Archive

Filing is executed directly on the government gateway. Digital certificates are archived in your permanent vault.

—— STATUTORY LAW MATRIX ——

Statutory Income Tax Mandates

Income tax practices in India are dictated by the Income Tax Act, 1961. These four segments anchor corporate tax safety.

Section 139(1)

Mandatory Returns

Mandates all corporate entities, LLPs, and individuals above threshold limits to file returns before specified statutory deadline dates.

Section 143(1)

Intimation Processing

Automated processing comparing ITR data against central databases, highlighting prima facie errors or tax differences.

Sec 143(3) & 147

Audit & Reassessment

Grants tax officers the power to launch deep scrutiny audits or reopen cases if they believe income has escaped assessment.

Section 194 Series

TDS/TCS Deductions

Governs monthly source tax deductions on payouts. Non-compliance triggers severe interest charges and expense disallowances.

—— EXPERT STATUTORY INTEL ——

Tax Compliance & Advocacy FAQ

Answers to essential compliance timelines, notice defenses, and treaty relief.

For individuals, partnership firms, and non-audit entities, the statutory e-filing deadline is **July 31st** of the Assessment Year. For corporate entities and taxpayers subject to statutory tax audit under Section 44AB, the filing deadline is **October 31st**.
Choosing the correct ITR form depends on your sources of income, residential status, and total income. For example, salaried individuals with income up to ₹50 Lakh file ITR-1, while individuals with business/professional income or capital gains must file ITR-3 or ITR-2 respectively. Filing under an incorrect form makes the return defective.
A notice under Section 143(1)(a) points to prima facie mismatches between tax deductions, income declarations, or claims in your return vs. AIS/Form 26AS data. Taxpayers must respond within **30 days**. Neglecting notices triggers automatic tax demands and interest charges.
Under Double Taxation Avoidance Agreements (DTAA), non-residents can protect foreign gains by securing a Tax Residency Certificate (TRC) from their country of residence, submitting Form 10F online, and claiming credits in their local filings, avoiding double taxation.
—— PRIVILEGED INTAKE ——

Initiate Strategic Counsel

Book a confidential, attorney-privileged case evaluation regarding your direct tax portfolio.