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Income tax return filing and tax compliance in Malda

ITR filing, TDS returns, EPF, ESIC and Professional Tax registration for individuals and businesses in Malda, West Bengal. Direct tax, indirect tax and payroll compliance under one roof — with the same office available if a matter turns into a dispute.

Income TaxTDS / TCSEPFESICProfessional TaxNoticesRegistrationsGST guide →

01 · Direct tax

Income Tax

From 1 April 2026 the Income-tax Act, 2025 replaces the 1961 Act, and the "tax year" replaces the old previous-year / assessment-year pair. We help individuals, HUFs, firms and companies file correctly under the new framework and plan ahead.

Compare old vs new regime →
Official law Income-tax Act, 2025 ↗ Income-tax Rules, 2026 ↗ Income-tax Act, 1961 (earlier years) ↗

What we handle

  • ITR filing — salary, house property, business, capital gains
  • Advance tax and self-assessment tax
  • Choice between old and new regime
  • Capital gains planning and reinvestment exemptions
  • Revised and updated returns
  • Refund follow-up and rectification requests

Good to know

  • New regime: no tax up to ₹12 lakh of income after rebate (₹12.75 lakh for salaried with standard deduction)
  • Advance tax instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December, 100% by 15 March
  • Tax audit generally applies above ₹1 crore business turnover (₹10 crore where cash transactions are within 5%)

02 · Withholding

TDS / TCS

Businesses that pay salaries, contractors, rent or professionals must deduct tax at source and report it every quarter. Missed deposits attract interest and late fees, and mismatches block the payee's credit.

What we handle

  • TAN application
  • Rate and threshold checks for each payment
  • Monthly challans and quarterly statements
  • TDS certificates for employees and vendors
  • Correction statements and default notices
  • TDS on works contracts and government contracts

Due dates

  • Deposit: 7th of the following month (30 April for March)
  • Quarterly statements: 31 July, 31 October, 31 January and 31 May

03 · Payroll

EPF

Under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, establishments with 20 or more employees must register with EPFO and contribute every month. Smaller units can register voluntarily.

What we handle

  • Establishment registration and code allotment
  • Employee UAN generation and KYC
  • Monthly ECR preparation and payment
  • Replies to inspections and damages notices

Contribution at a glance

  • Employee: 12% of basic wages plus DA
  • Employer: 12% — 8.33% to pension (EPS, on wages up to ₹15,000) and the rest to EPF
  • Due by the 15th of the following month

04 · Payroll

ESIC

The Employees' State Insurance Act, 1948 covers establishments with 10 or more employees in notified areas. Employees earning up to ₹21,000 a month receive medical and cash benefits through ESIC.

What we handle

  • Employer registration and employee IP numbers
  • Monthly contribution filing and challans
  • Registers and records for inspection
  • Replies to ESIC notices and assessments

Contribution at a glance

  • Employee: 0.75% of gross wages
  • Employer: 3.25% of gross wages
  • Due by the 15th of the following month

05 · State tax

Professional Tax

In West Bengal, Professional Tax is levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Employers deduct it from salaries; professionals and businesses pay it for themselves. The Constitution caps it at ₹2,500 a year per person.

What we handle

  • Employer registration (for deducting from staff)
  • Enrolment for professionals, traders and firms
  • Monthly deduction by salary slab and deposit
  • Returns, assessments and arrear clearance

Who needs it

  • Any employer with salaried staff in West Bengal
  • Advocates, doctors, CAs and other practising professionals
  • Proprietors, partnership firms and companies

06 · Disputes

Notices & assessments

Most disputes are won or lost at the reply stage. We read the notice, gather records and draft a reply that answers exactly what was asked, within the time allowed.

How appeals work →

Income Tax

  • Intimations on return processing
  • Defective return notices
  • Scrutiny and reassessment proceedings
  • Penalty and demand notices

GST

  • Return scrutiny and mismatch notices
  • ITC and e-way bill discrepancies
  • Show-cause notices and demand orders
  • Registration suspension or cancellation

07 · Start-up

Business registrations

The registrations a new business needs, done in the right order so that bank accounts, invoices and returns line up from day one.

PAN & TAN
GST registration
Udyam (MSME)
Partnership deed
Trade licence
EPF & ESIC codes

Not sure which service you need?

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