All companies registered in India like private limited company, one-person company, limited company, and section 8 company must file MCA annual return and income tax return each year. In addition to MCA annual return, companies must also file income tax return irrespective of income, profit or loss. Hence, even dormant companies with no transactions are required to file income tax return each year. Private limited companies, limited companies and one person companies would be required to file income tax return.
