Partnership Firm Services

Compliance & Advisory

Ongoing books maintenance, timely return filings, proactive tax planning, and expert advisory — everything your partnership firm needs to stay compliant year-round, handled by specialists who know your firm inside out.

Applicable to: handshake Registered Partnership Firms groups Unregistered Partnership Firms receipt_long Indian Partnership Act, 1932
What We Handle

Full-Year Compliance, Zero Gaps

From maintaining your books on day one to filing the last return of the year — we own the entire compliance calendar for your firm so your partners can stay focused on business.

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Accounting

Maintenance of Books of Accounts

Accurate, up-to-date books are the foundation of every tax filing, audit, and business decision. We maintain your firm's books on a monthly or quarterly basis — recording all income, expenses, partner drawings, capital transactions, and bank reconciliations — so your financials are always audit-ready and ITR-ready.

  • check_circle Monthly / quarterly bookkeeping in Tally or cloud software
  • check_circle Partner capital account & drawings ledger maintenance
  • check_circle Bank reconciliation & creditor / debtor management
  • check_circle Petty cash register & fixed asset schedule
Ongoing — monthly or quarterly arrow_forward
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Financial Statements

Preparation of P&L Account & Balance Sheet

We prepare and finalise the Profit & Loss Account and Balance Sheet for the financial year — accurately computing net profit after partner remuneration and interest on capital, reconciling every figure with the books, and presenting statements that reflect the true financial position of the firm for use in ITR filing, bank submissions, and partner decision-making.

  • check_circle Profit & Loss Account finalisation
  • check_circle Balance Sheet with partner capital accounts
  • check_circle Partner remuneration & interest computation (Sec 40(b))
  • check_circle Reconciliation with GST returns & 26AS / AIS
Annual — before ITR filing deadline arrow_forward
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ITR-5

Filing of Income Tax Return for the Firm

Partnership firms are taxed as separate assessees at a flat rate of 30% (plus surcharge and cess). We prepare and e-file ITR-5, computing taxable income after all admissible deductions — partner remuneration, interest on capital under Section 40(b), and other allowable expenses — and ensure the return is consistent with AIS, Form 26AS, and GST data.

  • check_circle E-filing of ITR-5 for the firm
  • check_circle Section 40(b) deduction optimisation
  • check_circle Advance tax computation & payment tracking
  • check_circle Individual partner ITR coordination (Schedule IF)
Due: 31 July / 31 Oct (audit cases) arrow_forward
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TDS & GST

Filing of TDS Returns & GST Returns

Where the firm deducts TDS or is registered under GST, timely and accurate filings are mandatory throughout the year. We manage all quarterly TDS returns and monthly/quarterly GST returns, ensuring zero mismatches between your books, returns, and the government portal — and flagging any ITC discrepancies before they become notices.

  • check_circle Quarterly TDS returns — Form 24Q / 26Q / 27Q
  • check_circle Monthly / quarterly GSTR-1 & GSTR-3B filing
  • check_circle Annual GSTR-9 & GSTR-9C (reconciliation)
  • check_circle ITC reconciliation with GSTR-2B & 26AS matching
Monthly / quarterly throughout the year arrow_forward
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Proactive Planning

Capital Gains & Advance Tax Planning

Beyond filing, we proactively plan for capital gains arising from sale of firm assets, partner share transfers, or property transactions — computing the tax liability in advance, advising on exemptions under Sections 54, 54EC, and 54F, and ensuring advance tax is paid in four instalments to avoid interest under Sections 234B and 234C.

check_circle Short-term & long-term capital gains computation
check_circle Exemption advisory (Sec 54, 54EC, 54F)
check_circle Advance tax instalment computation & reminders
check_circle Interest under Sec 234B / 234C avoidance planning
Threshold-Based Compliance

Audit Reports When Your Turnover Exceeds the Threshold

Under Section 44AB of the Income Tax Act, a partnership firm is required to get its accounts audited if annual turnover exceeds ₹1 crore (business) or ₹50 lakh (profession). We conduct and certify the Tax Audit, prepare Forms 3CB and 3CD with detailed clause-wise observations, and file the report within the prescribed deadline — avoiding the 0.5% penalty on turnover for non-compliance.

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    Tax Audit under Section 44AB

    Applicable where turnover exceeds ₹1 crore (business) or ₹50 lakh (profession). Mandatory before filing ITR.

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    Form 3CB & 3CD Preparation

    Clause-wise reporting covering partner remuneration, interest, TDS compliance, cash transactions, and related-party disclosures.

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    Presumptive Taxation Review

    Assessment of eligibility under Section 44AD / 44ADA to determine whether presumptive taxation is more beneficial than regular audit.

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    Filing by 30 September

    Tax Audit Report must be submitted before 30 September of the assessment year. Late filing attracts a penalty of 0.5% of turnover (max ₹1.5 lakh).

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Business Firms

Turnover Exceeds ₹1 Crore

Audit mandatory under Section 44AB. Extended to ₹10 crore if cash receipts & payments are each below 5% of total receipts / payments (digital transactions only).

Form 3CB + 3CD Due: 30 September
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Professional Firms

Gross Receipts Exceed ₹50 Lakh

Audit mandatory under Section 44AB for professionals — doctors, lawyers, CAs, architects, consultants — where gross receipts exceed ₹50 lakh in any financial year.

Form 3CB + 3CD Due: 30 September
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Below Threshold? We Still Review.

Even firms below the audit threshold benefit from an internal financial review before ITR filing — to catch mismatches, optimise deductions, and ensure clean books that won't trigger scrutiny.

Stay Ahead

Annual Compliance Calendar for Partnership Firms

Key deadlines we track and manage for your firm — every year, without reminders from you.

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15 Jun
Advance Tax — 1st

First instalment of advance tax — 15% of estimated annual tax liability.

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30 Sept
Tax Audit Report

Form 3CB & 3CD submission where turnover exceeds threshold.

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31 Jul / Oct
ITR-5 Filing

31 July (non-audit) or 31 October (audit cases) income tax return filing.

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31 Dec
GSTR-9

Annual GST return for registered partnership firms where applicable.

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Quarterly
TDS Returns

Form 24Q / 26Q due: 31 July, 31 October, 31 January, 31 May — for each quarter of the financial year.

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Monthly / Quarterly
GST Returns

GSTR-1 & GSTR-3B filed monthly (turnover > ₹5 cr) or quarterly under QRMP scheme — every month throughout the year.

Our Approach

Why Firms Trust Us Year After Year

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Zero Late Filings

Every return, every year, filed on time. Proactive reminders — no penalties, ever.

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Tax-Optimal Filing

We don't just file — we review every deduction, remuneration structure, and exemption to minimise your tax outgo legally.

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End-to-End Managed

From books to balance sheet to ITR to audit report — one team, one engagement, full continuity of knowledge.

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Proactive Alerts

We flag mismatches in AIS / 26AS before they become notices, and alert you to advance tax deadlines well in advance.

Ready to Hand Over Your Firm's Compliance?

Let our team take ownership of your books, returns, and advisory — so you can focus on growing the business. Get in touch for a no-obligation compliance review.

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Office Address

4th Floor, Solitaire 1, New Link Rd, Malad West, Mumbai 400064.

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Direct Line

+91-8169820387 | 022-46022657