Income Tax & TDS Consultant Patna
Quick answer: Income tax jurisdiction is PAN-based, so Patna taxpayers answer to the local charge of the Income Tax Department while filing on the national portal. We file ITRs, tax audits and TDS returns under the Income-tax Act 2025 numbering in force from 1 April 2026, and reply to and appear on notices — the Patna-specific defaults (patna returns often mix agricultural income (exempt, but reportable and relevant to the ra) included.
Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
Income tax & TDS in Patna — what we handle
| Service | Detail |
|---|---|
| ITR filing | ITR-1 to ITR-7 — salaried, capital gains, business and professional (incl. presumptive 44AD/44ADA), firms, companies, trusts; NRI returns with DTAA relief |
| Tax audit | Where turnover or receipts cross the threshold — audit report under the new 2026 numbering |
| TDS / TCS | TAN, monthly deposits, quarterly 24Q / 26Q / 27Q / 27EQ, correction statements, Form 16/16A, lower-deduction certificates |
| Foreign payments | Form 15CA/15CB, treaty classification, 27Q |
| Notices & appeals | 143(1), 139(9), 142(1), 143(2), 148 replies; CIT(A) and ITAT representation |
| Planning | Old vs new regime, advance tax, capital gains on property and shares, salary structuring under the new wage rules |
Our Patna practice is weighted toward traders and wholesalers on presumptive 44AD, professionals on 44ADA, contractors with TDS on government payments, agricultural-income disclosures, and salaried government employees.
Client: A Patna civil contractor executing Panchayati Raj works.
Situation: Refund stuck for two years because TDS deducted by the department was not appearing in 26AS; a defective-return notice followed.
Approach: Obtained the TDS certificates and deductor details, pursued the deductor's correction statement, filed the rectified return, and followed up with the jurisdictional officer.
Outcome: TDS credit reflected; refund issued with interest.
Client identity and certain details have been changed or withheld to protect confidentiality. Outcomes depend on individual facts and are not a guarantee of results.
Related in Patna: GST · company registration · EPF, ESIC & Shop Act. Running a business here and want one team for all of it? That is the point.
Talk to us before you file anything
Frequently asked questions
Who handles income tax matters for Patna taxpayers?
Jurisdiction is PAN-based: your Assessing Officer sits in the Patna charge of the Income Tax Department (Bihar region) for most Patna addresses, while filing itself is on the national e-filing portal. Notices and hearings come from that local office — we appear there.
What kind of tax work is typical in Patna?
Traders and wholesalers on presumptive 44AD, professionals on 44ADA, contractors with TDS on government payments, agricultural-income disclosures, and salaried government employees.
What changed with the Income-tax Act, 2025?
It took effect on 1 April 2026. 'Tax Year' replaces the old Previous Year / Assessment Year, and forms and section numbers are being renumbered under the Income-tax Rules, 2026 (the tax audit report, for instance, is now Form 26). Income for FY 2025-26 is still governed by the 1961 Act. We file under whichever applies to the year in question.
When are returns due?
For individuals and non-audit cases the standard date is 31 July; non-audit ITR-3/ITR-4 filers have 31 August for AY 2026-27; audit cases 31 October. An updated return (ITR-U) can be filed within 48 months where income was under-reported. Dates are per the Board's notifications and we track extensions.
Old or new regime?
Under the new regime, income up to ₹12 lakh carries no tax (₹12.75 lakh for salaried with standard deduction). Whether the old regime still wins depends on your deductions — HRA, home-loan interest, 80C/80D. We compute both before filing, not by default.
I got an income tax notice — what now?
Read the section first: 143(1) is an intimation, 139(9) a defective return, 142(1)/143(2) scrutiny, 148 reassessment. Each has a different deadline and reply route on the e-filing portal. We reply within the window and, where needed, appear before the Assessing Officer or in appeal before CIT(A).