State-specific compliance
Income Tax Return Filing in Andhra Pradesh
How Income Tax Return Filing applies to a business operating in Andhra Pradesh, with state-specific authority, citations and current deadlines.
Definition
Income Tax Return Filing as it applies to businesses operating in Andhra Pradesh. Every business entity must file an income tax return annually — ITR-3 for proprietors/partners, ITR-4 for presumptive, ITR-5 for LLPs/firms, ITR-6 for companies. Due dates depend on audit applicability.
- SourceIncome-tax Act, 1961 — Section 139 — Section 139(1)incometax.gov.in
What it means in practice
Income Tax Return Filing is a central regulation that applies uniformly across India, including Andhra Pradesh. In Andhra Pradesh, the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in Andhra Pradesh.
Audit cases (tax audit, transfer pricing) get extended deadlines (31 Oct, 30 Nov). Companies and LLPs must file even with nil income.
- SourceIncome-tax Act, 1961 — Section 139 — Section 139(1)incometax.gov.in
Does Income Tax Return Filing apply to your business in Andhra Pradesh?
Deadlines and penalty
Cadence: annual — next action: 2026-07-31
Penalty for default: Late filing fee: Rs 5,000 if filed after due date but by 31 Dec; Rs 10,000 if later. Interest u/s 234A; carry-forward of losses denied if return is belated.
Citations
- SourceIncome-tax Act, 1961 — Section 139 — Section 139(1)incometax.gov.in