Income Tax / CBDT
Income tax returns, tax payments, TDS-related work, notices, and taxpayer services are handled through the Income Tax e-Filing ecosystem.
- PAN and TAN
- ITR and tax payment
- TDS
- Notices and responses
The compliance guide
Compliance is not a task list.
It is a working system.
A visual, plain-language view of how a firm moves from source records to a reviewed filing, proof of submission, and the next obligation.
EvidenceReviewFileTrack
CA
Important: This guide is educational. Applicability, forms, thresholds, deadlines, and filing requirements vary by facts and can change. Use the official portal and a qualified professional to confirm the current position before acting.
01 · The recurring cycle
From a transaction to a traceable outcome.
Good compliance is a repeatable loop. The purpose of a system is to preserve context at every handoff—rather than recreate it at the filing deadline.
- 01
Start with the record
Invoices, bank entries, payroll, contracts, prior filings, and supporting documents create the evidence base for a compliance task.
A complete working file
- 02
Identify the obligation
The applicable obligation depends on the entity, its registrations, transactions, period, and current rules—not every filing applies to every business.
A scoped checklist
- 03
Prepare and reconcile
Information is classified, totals are reconciled against source records, and the relevant return, statement, or response is prepared for review.
A review-ready draft
- 04
Review and approve
A qualified professional checks the facts, supporting records, calculations, and applicable provisions before any submission is authorised.
Professional sign-off
- 05
File, pay, and retain proof
The approved item is submitted through the relevant official portal. Payment evidence, acknowledgements, and submitted copies should be retained together.
An auditable trail
- 06
Monitor what follows
Track acknowledgements, notices, mismatches, payment status, and the next due date so the cycle begins from an up-to-date record.
A live compliance calendar
03 · Route the question
Start with the authority lane, not a guessed form.
The same client can have work in several lanes. The diagram below shows what to collect before a professional determines the current, applicable action.
Income Tax e-Filing
How do we identify the right tax period, return, payment, or TDS lane?
- Bring
- PAN/TAN, period, payment or credit event, records, prior filings
- Target
- A source-linked review note and retained payment / filing proof
GST portal + CBIC
Which GST registration, return, invoice, or reconciliation process is relevant?
- Bring
- GSTIN, registration context, invoices, purchase records, portal views
- Target
- A reconciled draft, approved filing action, and acknowledgement
MCA
Is this company or LLP record, annual-status, or form work?
- Bring
- CIN/LLPIN, entity type, event, statutory records, approvals
- Target
- An entity-specific filing or status-review working file
RBI / authorised dealer
Does a foreign-exchange, investment, or remittance question need escalation?
- Bring
- Parties, residency, transaction facts, currency, banking documents
- Target
- A specialist-review research pack—not an assumed answer
04 · Where FicomAI fits
Make the research and working file easier to follow.
01
Ask in plain language. Start with a real client or firm question, rather than a form name or search term.
02
Read the cited basis. Use source-linked answers to orient research and prepare a review-ready working note.
03
Keep professional judgment in control. A CA or other authorised professional reviews the facts, applicability, and final action.
04
Track the next step. Turn a confirmed obligation into a deadline, evidence request, or client-facing explanation.
05 · Plain-language glossary
The terms you will see in the workflow.
Definitions are simplified for orientation. The governing law, rules, notifications, and official portal guidance control in practice.
PAN
Permanent Account Number used as an income-tax identifier for many taxpayer and transaction contexts.
TAN
Tax Deduction and Collection Account Number used by persons responsible for deducting or collecting tax at source.
TDS
Tax deducted at source: tax withheld at the point of a specified payment, subject to the applicable rules.
GSTIN
Goods and Services Tax Identification Number assigned to a registered person under the GST system.
ITC
Input Tax Credit: credit that may be available to an eligible registered person, subject to GST conditions and reconciliation.
GSTR-1
A return associated with details of outward supplies; applicability and timing depend on the registered person and applicable rules.
GSTR-3B
A summary GST return used for reporting and payment in the applicable GST workflow.
CIN / LLPIN
Identifiers associated with companies and limited liability partnerships in MCA records.
DSC
Digital Signature Certificate used for digital authentication in applicable filing workflows.
AOC-4 / MGT-7
Common MCA annual-filing form names for companies; applicability and current requirements must be verified on the MCA portal.
Challan
A payment record or instrument generated for a government payment in the relevant portal workflow.
Acknowledgement
The submission or receipt reference generated after a filing, response, or payment is accepted by the relevant system.
Research sources
Reviewed 12 July 2026. Always check the current official portal before filing or advising.
Official sourceIncome Tax Department: objective and scope of the New ActOfficial sourceIncome Tax Department: TDS compliance guidanceOfficial sourceIncome Tax Department: Income Tax ReturnsOfficial sourceGST Portal: registration helpOfficial sourceGST Portal: returns helpOfficial sourceCBIC GST portalOfficial sourceMCA: check annual filing statusOfficial sourceReserve Bank of IndiaOfficial sourceUdyam Registration