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Saizad Mubarak Khan

General Manager

Published on: Sep 21, 2026

Company Compliance

Ensure that your business adheres to these crucial corporate and income tax compliance requirements to avoid potential penalties. Below is a comprehensive guide for each compliance area, along with their respective deadlines and associated penalties:

Key Compliance Requirements and Deadlines

  • Annual General Meeting (AGM):
    • Due Date: On or before 30th September each year
    • Purpose: Approve financial statements and appoint auditors/directors
    • Consequence of Delay: Penalty on company & directors
  • AOC-4 (Financial Statements Filing):
    • Due Date: Within 30 days of the AGM
    • Includes: Balance Sheet, Profit & Loss Account, Auditor’s Report
    • Late Fee: ₹100 per day without maximum limit
  • MGT-7 / MGT-7A (Annual Return):
    • Due Date: Within 60 days of the AGM
    • Includes: Shareholding details, directors & shareholders information
    • Late Fee: ₹100 per day (maximum ₹5 lakh)
  • DIR-3 KYC (Director KYC):
    • Due Date: 30th September
    • Applies to: All directors with DIN
    • Late Fee: ₹5,000 per director
  • Income Tax Return (ITR-6):
    • Due Date: 31st October (if audit applicable) or 31st July (if not applicable)
    • Filed With: Income Tax Department
    • Penalty for Delay: Late filing fee up to ₹10,000, plus interest under Sections 234A/B/C
  • Tax Audit Report (If Applicable):
    • Due Date: 30th September
    • Filed by: Chartered Accountant
    • Penalty for Delay: Penalty of 0.5% of turnover, maximum ₹1.5 lakh

To achieve seamless compliance and ensure your business's success, explore the Company Compliance Guide for Best Practices to understand effective strategies.

Additionally, stay informed on the Filing of Form IEPF-1A process, an essential requirement for specific corporate scenarios.

A comprehensive approach is crucial for maintaining compliance. Enhance your understanding by reviewing How to Ensure Company Compliance for Your Business for strategic insights.

To explore the broader scope of compliance obligations for different company structures, refer to the Annual Compliance for Public Limited Companies and One Person Company Annual Compliance guidelines.

In addition, stay up-to-date with the latest rules by checking out the New Rules for DIN eKYC, a mandatory requirement for directors.

If you manage international operations, understanding Foreign Company Compliance in India is vital for regulatory alignment.

Corporate and Income Tax Compliances in Detail

  • Annual General Meeting (AGM)
    • Date: On or before 30th September
    • Purpose: Approval of financial documents, appointment processes
    • Impact of Delay: Penalties on both the company and its directors
  • AOC-4 Filing
    • Timeline: Within 30 days post-AGM
    • Documentation: Balance Sheet, Profit & Loss Account, Auditor’s Report
  • MGT-7 / MGT-7A Submission
    • Timeline: Within 60 days post-AGM
    • Documentation: Shareholding and director details
  • DIR-3 KYC Compliance
    • Date: 30th September
    • Necessity: Applicable to directors holding a DIN
  • Income Tax Filing (ITR-6)
    • Deadline: 31st October (audit cases), or 31st July (non-audit cases)
  • Tax Audit Report Submission
    • Date: 30th September
    • Filed by: A Certified Chartered Accountant

Adhere to these crucial dates to avoid any penalties. For further assistance or professional guidance, consult our expert resources.

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