Himanshu Mohta & Associates

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*ADVANCE TAX Reminder*

Regarding fourth Installment of Advance Tax Payment for the Financial Year 2025-26 @100% of total estimated Income Tax (Less tax deposited in earlier installments / TDS deducted) for the Financial Year 2025-26 is to be deposited on or before 15th March 2026.

Regards

*TEAM HMA*

Required Articles , paid assistant and CA for our firm H.O in Delhi .

Interested candidates can dm .

Happy Diwali from us to yours ❤️🎇🪔

Annual Filing Deadline Extended to 31st December 2025 – No Additional Fees

The Ministry of Corporate Affairs (MCA) has rolled out a much-awaited relief in view of the recent deployment of revised annual filing e-Forms (MGT-7, MGT-7A, AOC-4 and related variants including CFS, NBFC, Ind AS & XBRL) on the MCA-21 V3 portal.

Key Highlights of the General Circular:

1. Companies can now file their annual returns and financial statements for FY 2024-25 up to 31st December 2025 without payment of additional fees.
2. This relaxation has been provided to allow familiarisation with the new e-form structure and filing process.
3. No extension in AGM timelines – Companies must still comply with statutory AGM due dates. Non-adherence will continue to attract legal consequences under the Act.
4. Any filings beyond the relaxation window will attract normal and additional fees as per the Companies (Registration Offices and Fees) Rules, 2014.

Regards
*TEAM HMA*

🎯The *due date for filing the following forms is 30th October, 2025:*

Form LLP-8 – Statement of Account & Solvency and Charge filing

🎯Statutory Audit Report (mandatory) and Tax Audit Report (also mandatory if applicable) must be *physically signed by 2 Directors & the Auditor - DSC signature will not be considered as valid.*

🎯Geo-tagged photos of the registered office (inside & outside) showing company name, CIN, address, and coordinates to be attached.

Regards
*TEAM HMA*

*Income Tax Update*-

The Central Board of Direct Taxes (CBDT) has issued *Circular No. 10/2025,dated 28th July 2025*, providing *relaxation of the time* limit for *processing electronically filed* income tax returns *till 31st March 2026*. This applies to *all assessment years*, where returns have been *declared invalid by the Central Processing Centre* (CPC).

CII Notified -376 New capital gain index rate.