16 June 2014
A Pvt. Ltd. Co. is required to get their books of accounts audited and file the Income Tax Returns and Registrar of Companies (ROC) Compliances every financial year irrespective of the size and nature of the company.
A Pvt. Ltd. Co. is required to fill ITR-6 form electronically using digital signature. No ITR will be acceptable unless a digital signature is attached to it. The digital certificate while filing return should be that of the authorized signatory that i.e., in case of Company, Digital Signature Certificate of Managing Director or Director of the company.