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Partnership Tax Return Filing

Explore all the details you need about Partnership Tax Return Filing, tailored for your needs.

Operating a Partnership Firm in India involves a range of crucial financial and legal responsibilities. It is imperative to adhere to various tax and regulatory requirements to ensure the smooth functioning and growth of your business. These obligations encompass filing Income Tax Returns, TDS Returns, GST Returns, EPF Returns, and occasionally undergoing a Tax Audit.

The submission of tax returns is a fundamental responsibility for Partnership Firms in India. At Solocorp, we recognize the importance of complying with Indian tax laws and the potential advantages associated with it. Our comprehensive services are meticulously crafted to aid business proprietors in navigating the intricate landscape of compliance. To simplify these compliance duties, Solocorp offers expert guidance, streamlining the process and eliminating hassles for business owners.

By partnering with us, you can ensure compliance with income tax on partnership firms and explore opportunities to optimize your tax benefits, enabling your business to thrive while adhering to tax regulations.

Partnership Firm

A partnership firm is a business entity formed by two or more individuals working together under a single enterprise. It operates based on mutual agreement among partners and is aimed at sharing profits or losses arising from jointly conducted business activities.

Partnership firms can be categorized into two types:

- **Registered Partnership Firm**: A firm formally registered with the Registrar of Companies (RoC) and issued a registration certificate, signifying its legal recognition.

- **Unregistered Partnership Firm**: A partnership that does not possess a registration certificate from the Registrar of Firms is considered unregistered.

Partners in a firm are collectively referred to as a partnership and individually as partners. They are expected to maintain transparency, uphold fairness in dealings, and keep accurate records for the mutual benefit of all partners.

Understanding the partnership firm tax rate is essential for proper profit distribution, ensuring compliance, and optimizing the firm's advantages.

Income Tax Return filing for Partnership Firm

Every partnership firm in India is obligated to file income tax returns annually, regardless of whether the firm has generated income or incurred losses during the financial year. Understanding the partnership firm tax rate (30%) is crucial for making informed financial decisions within the business. Even if there was no business activity and the partnership firm's income is zero (NIL), filing an NIL income tax return within the stipulated due date is still mandatory.

Partnership Firm Tax Slabs / LLP for AY 2023-24

  • Under the provisions of the Income Tax Act, 1961, a partnership firm in India is taxed as follows:
  • Income Tax Rate: Partnership firms are subject to a flat income tax rate of 30% on their taxable income.
  • Surcharge: A surcharge of 12% is levied if the taxable income exceeds ₹1 crore.
  • Health and Education Cess: A 4% cess is applied to the total tax amount, including any surcharges.
  • Interest on Capital: Partnership firms can claim a deduction of up to 12% on the interest paid on partners' capital.
  • Marginal Relief: In cases where the net income exceeds ₹1 crore, the total tax and surcharge payable shall not exceed the amount of income tax payable on ₹1 crore by more than the excess income over ₹1 crore.

Minimum Alternate Tax for Partnership Firms

Similar to income tax applicable for a company, partnership firms are subject to minimum alternate Tax. A minimum alternate tax of 18.5% of adjusted total income is applicable. Hence, income tax payable by a partnership firm's profits cannot be less than 18.5 percent (increased by income tax surcharge, education cess, and secondary and higher education cess).

Deductions Allowed

  • Remunerations or interest paid to partners that do not conform to the terms of the partnership agreement.
  • Salaries, bonuses, remunerations, and commissions are paid to non-working partners of the firm.
  • If remuneration paid to partners complies with the partnership deed but relates to transactions that pre-date the partnership deed.

TDS Return

  • The TDS Return is to be filed where the partnership firm has a valid TAN, and the type of return to be filed depends upon the purpose of deduction. The types of TDS Return are:
  • Form 24Q – TDS on Salary
  • Form 27Q – TDS where the deductee is a non-resident, foreign company
  • Form 26QB – TDS on payment for transfer of immovable property
  • Form 26Q – TDS in any other case

EPF Return filing

The partnership firm is required to get EPF registration if it employs more than ten persons, and accordingly, filing of EPF return becomes mandatory.

Accounting and bookkeeping

Books of account are required to be maintained if the partnership firm's sale/turnover/gross receipts from the business is more than Rs. 25,00,000 or the income from the business is more than Rs. 2,50,000 in any of the three preceding years.

Tax Audit

A partnership firm is required to have a tax audit carried out if the sales, turnover, or gross receipts of business exceed Rs. 1 crore in the financial year. However, it may be required to get its account audited in certain other circumstances.

Streamline Partnership Firm Compliance with Solocorp

Streamline your partnership firm's compliance effortlessly with Solocorp. We are your trusted partner in meeting all your compliance requirements, simplifying the process, and ensuring you meet deadlines while adhering to tax regulations.

Our comprehensive services cover various aspects:

  • 1

    Income Tax Return Filing

    We make filing your income tax returns a breeze, ensuring accuracy and timeliness.

  • 2

    TDS Return Filing

    Our support extends to TDS return filing, helping you accurately report deductions and meet your obligations.

  • 3

    GST Return Filing

    For GST-registered businesses, we offer a hassle-free solution for filing both GSTR-1 and GSTR-3B returns, ensuring you stay compliant with GST regulations.

  • 4

    EPF Return Filing

    We assist in EPF return filing, ensuring compliance with employee provident fund regulations.

  • 5

    Expert Guidance

    We understand the intricacies of income tax on partnership firms, including tax slabs, deductions, and filing deadlines. Our team will guide you through the process efficiently and accurately.

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Startup
Registrations
MCA Services
Recovery of shares
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Goods & Services Tax
Income Tax
Compliances