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IMPORTANT DATES : > Furnishing of particulars for claiming relief u/s 89 (if assessee is required to submit return of income by October 31, 2025) : 10/12/2025      > Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable) : 10/12/2025      > Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax) : 10/12/2025      > Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax). : 10/12/2025      > Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAC(1), where due date of ITR is 31 Oct. : 10/12/2025      > Online Application by resident co-operative society, for exercise of option u/s 115BAD(1) where due date of ITR is 31 Oct. : 10/12/2025      > Annual Return by OPCs and Small Companies. : 31/12/2025      > Annual Return by companies other than OPCs and small companies. : 31/12/2025      > Filing of Cost Audit Report for 2024-25 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report) : 31/12/2025      > Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.) : 31/12/2025     
 
     
   
 

About Us

S. M. Gupta & Co. is a Firm of Company Secretaries registered with the Institute of Company Secretaries of India.

Year of Establishment of the Firm - 1993

Peer Review Our Firm has been Peer Reviewed and the 2nd renewal Certificate is valid upto 31.03.2025.

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Our Services

Advisory Consulatncy Services

1. Companies Act, 2013
2. SEBI (SAST) Regulations, 2011
3. SEBI (ICDR) Regulations, 2018
4. SEBI (PIT) Regulations, 2015

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Representation Services

1. Appearing before Regional Director, Registrar of Companies and other officers of The Ministry of Corporate Affairs for client
2. Appearing before National Company Law Tribunal at Kolkata and all other benches

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Certification Services

1. Form PAS-3, Form DIR-12, Form DIR-11, Form MBP-1, Form MGT-14, Form CHG-1, Form CHG-4, Form INC-28, Form INC-27
2. Form ADT-1, Form AOC-4, Form MGT-7, Form MGT-15, Form DIR-3 KYC, DIR-3 Web KYC, Form DPT-3, Form MGT-8

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Compliance Services

1. Quarterly Capital Reconciliation Audit under - Regulation 76 of SEBI (Depositories and Participants) Regulations, 2018
2. Quarterly Audit of Investors Grievances
3. Assistance in Quarterly Corporate Governance Report

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