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Income tax notification

1. ITR-1, ITR-2 & ITR-4 for AY 2026–27 is now live! Excel utilities, online and Offline filing are enabled on the e-Filing portal.

2. Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and submit the forms directly through the utility available under Income Tax Act 2025.

3. Form No. 105 (earlier Form No. 10AB) is now available for e-Filing.

4. The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025.

5. New challan forms are live on e-Filing portal for tax payments under the Income Tax Act, 2025. Users are advised to make payments using the new challans only for Tax Year 2026-27.

6. From 1st April 2026, Forms under Income Tax Act, 2025 will be available on the e-Filing Portal. Please select correct form to ensure compliance as per applicable Act.

7. Forms applicable for Assessment Year 2026–27 are available under "Forms as per Income-tax Act, 1961" on the e-Filing portal from 1 April 2026.

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ADT-1 Filing

ADT-1 Filing

Form ADT-1 is an electronic form filed with the Ministry of Corporate Affairs to inform the Registrar of Companies about the appointment of a company's auditor. The filing requirement arises under Section 139 of the Companies Act, 2013.

The form captures important information about the appointed auditor, including their professional credentials and tenure. Companies are required to submit this form within the prescribed period after the appointment resolution has been passed.

Appointing an auditor is one of the most important compliance requirements for every company registered in India. After selecting an auditor, the company must notify the Registrar of Companies by filing Form ADT-1 under the provisions of the Companies Act, 2013. Whether it is the appointment of the first auditor after incorporation or the reappointment of an existing auditor during the Annual General Meeting, filing this form on time is essential.

At TaxAbide, we assist businesses with the complete ADT-1 filing process. From reviewing documents to submitting the form through the MCA portal, our experts help you maintain compliance without unnecessary delays or penalties.

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Why is Form ADT-1 Important?

Filing Form ADT-1 helps establish transparency in the company's financial reporting framework. It officially records the auditor's appointment and ensures that the company complies with statutory audit requirements. Failure to complete this filing within the specified timeline may lead to additional filing fees and regulatory complications.

Eligibility for Filing Form ADT-1

Companies filing ADT-1 must ensure the following conditions are fulfilled:

The auditor has been appointed according to the provisions of the Companies Act, 2013

Written consent has been obtained from the auditor

The auditor has confirmed eligibility under Section 141 of the Act

The appointment does not violate the prescribed audit limits

The company possesses all supporting documents required for filing

Who Should File Form ADT-1?

The responsibility for filing Form ADT-1 lies with the company. The auditor does not submit this form on behalf of the company.

Private Limited Companies

Public Limited Companies

Listed Companies

Unlisted Companies

One Person Companies

Newly incorporated entities appointing their first auditor

Companies filling casual vacancies in the office of auditor

Companies appointing or reappointing auditors at the AGM

ADT-1 Filing Timeline

Newly Incorporated Companies

After incorporation, the first auditor is appointed during the initial Board Meeting. The company should complete the ADT-1 filing within the prescribed period from the date of appointment.

Existing Companies

For existing businesses, the form should be filed after the appointment or reappointment of the auditor during the Annual General Meeting. Timely filing helps companies avoid additional costs arising from delayed submissions.

Information Required in Form ADT-1

Name of the auditor or audit firm

Auditor category

ICAI membership number

Firm Registration Number (where applicable)

PAN details

Contact information and registered address

Period of appointment

Date of appointment

Particulars of the previous auditor, if relevant

Documents Needed for ADT-1 Filing

Board or Shareholders' Resolution

Auditor's Consent Letter

Eligibility Declaration

Appointment Intimation

Consequences of Delayed Filing

Additional government fees increase with delay

Compliance burden on the company

Issues in future statutory filings

Steps Involved in Filing Form ADT-1

Collect required information

Prepare the form

Attach supporting documents

Apply digital signatures

Submit through MCA portal

Receive acknowledgement (SRN)

How TaxAbide Helps You

Guidance on auditor appointment compliance

Document preparation and verification

Accuracy review before filing

Complete MCA submission support

Tracking and follow-up support

Ongoing compliance assistance

With TaxAbide by your side, you can focus on running your business while we take care of your statutory filing requirements efficiently and professionally.

Free Consultation

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