Mohit Man Mohan Mittal & Co.

For salaried individuals, keep PAN/Aadhaar, Form 16, bank statements, interest certificates, and investment proofs (if opting for the old regime). For businesses and tax audits, keep complete books of account (Tally backup), bank reconciliations, GST returns, TDS challans, and MSME supplier payment details. View our printable document checklists for a complete list.

Sums payable to registered micro and small enterprises must be paid within 15 days (or up to 45 days where a written agreement exists). If paid after the due date and remaining unpaid on 31 March, the expense is allowed only in the year of actual payment. Use our MSME 43B(h) payment checker to verify bill-wise due dates.

While new registration under NEIDS 2017 closed on 31 March 2022, already registered manufacturing and service units in Assam and the North East can continue filing GST, income tax, transport, and insurance reimbursement claims within their eligible five-year window from commercial production. See our NEIDS 2017 claims guide.

With effect from 1 April 2025, salaried employees in Assam earning up to ₹15,000 per month (gross salary) are exempt from professional tax. Employers need both an employer registration for staff salary deductions and a business enrolment. Check exact slabs on our Assam Professional Tax calculator.