# Income Tax Return Filing in Andaman & Nicobar Islands How Income Tax Return Filing applies to a business operating in Andaman & Nicobar Islands, with the state-level authority, citations and the next deadline. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition Income Tax Return Filing as it applies to businesses operating in Andaman & Nicobar Islands. Every business entity must file an income tax return annually — ITR-3 for proprietors/partners, ITR-4 for presumptive, ITR-5 for LLPs/firms, ITR-6 for companies. Due dates depend on audit applicability. Source: Income-tax Act, 1961 — Section 139, Section 139(1) (https://www.incometax.gov.in/) ## What it means in practice Income Tax Return Filing is a central regulation that applies uniformly across India, including Andaman & Nicobar Islands. In Andaman & Nicobar Islands, the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in Andaman & Nicobar Islands. Audit cases (tax audit, transfer pricing) get extended deadlines (31 Oct, 30 Nov). Companies and LLPs must file even with nil income. Source: Income-tax Act, 1961 — Section 139, Section 139(1) (https://www.incometax.gov.in/) ## Does Income Tax Return Filing apply to your business in Andaman & Nicobar Islands? | Facet | Condition | Applies | | --- | --- | --- | | State coverage | Central regulation: applies in all states and union territories | Yes | | Sector coverage | Applies across all sectors | Depends | ## Deadlines and penalty - Cadence: Every year (Annual renewal) - Next due: Next due 31 Jul 2027 (in 293 days) [Later] - Penalty for default: Late filing fee: Rs 5,000 if filed after due date but by 31 Dec; Rs 10,000 if later. Interest u/s 234A; carry-forward of losses denied if return is belated. _The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected._ ## Citations - Income-tax Act, 1961 — Section 139, Section 139(1): https://www.incometax.gov.in/ ## Related - [Income Tax Return Filing: the national page](https://luckpanda.app/compliance/glossary/itr-filing): Every business entity must file an income tax return annually — ITR-3 for proprietors/partners, ITR-4 for presumptive,… - [Food processing in Andaman & Nicobar Islands](https://luckpanda.app/compliance/business/food-processing/andaman-and-nicobar) - [Textile weaving in Andaman & Nicobar Islands](https://luckpanda.app/compliance/business/textile-weaving/andaman-and-nicobar) - [Garment manufacturing in Andaman & Nicobar Islands](https://luckpanda.app/compliance/business/garment-manufacturing/andaman-and-nicobar) - [E-commerce seller in Andaman & Nicobar Islands](https://luckpanda.app/compliance/business/ecommerce-seller/andaman-and-nicobar) ## Income Tax Return Filing in other states - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/itr-filing/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/glossary/itr-filing/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/itr-filing/assam) - [Bihar](https://luckpanda.app/compliance/glossary/itr-filing/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/glossary/itr-filing/chhattisgarh) - [Goa](https://luckpanda.app/compliance/glossary/itr-filing/goa) - [Gujarat](https://luckpanda.app/compliance/glossary/itr-filing/gujarat) - [Haryana](https://luckpanda.app/compliance/glossary/itr-filing/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/glossary/itr-filing/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/glossary/itr-filing/jharkhand) - [Karnataka](https://luckpanda.app/compliance/glossary/itr-filing/karnataka) - [Kerala](https://luckpanda.app/compliance/glossary/itr-filing/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/itr-filing/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/itr-filing/maharashtra) - [Manipur](https://luckpanda.app/compliance/glossary/itr-filing/manipur) - [Meghalaya](https://luckpanda.app/compliance/glossary/itr-filing/meghalaya) - [Mizoram](https://luckpanda.app/compliance/glossary/itr-filing/mizoram) - [Nagaland](https://luckpanda.app/compliance/glossary/itr-filing/nagaland) - [Odisha](https://luckpanda.app/compliance/glossary/itr-filing/odisha) - [Punjab](https://luckpanda.app/compliance/glossary/itr-filing/punjab) - [Rajasthan](https://luckpanda.app/compliance/glossary/itr-filing/rajasthan) - [Sikkim](https://luckpanda.app/compliance/glossary/itr-filing/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/itr-filing/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/itr-filing/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/itr-filing/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/glossary/itr-filing/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/glossary/itr-filing/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/glossary/itr-filing/west-bengal) - [Chandigarh](https://luckpanda.app/compliance/glossary/itr-filing/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/glossary/itr-filing/dadra-and-nagar-haveli-and-daman-and-diu) - [Delhi (NCT)](https://luckpanda.app/compliance/glossary/itr-filing/delhi) - [Jammu & Kashmir](https://luckpanda.app/compliance/glossary/itr-filing/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/glossary/itr-filing/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/glossary/itr-filing/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/glossary/itr-filing/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Income%20Tax%20Return%20Filing%20in%20Andaman%20%26%20Nicobar%20Islands%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/itr-filing/andaman-and-nicobar) is part of LuckPanda's public compliance reference for Indian businesses: how one rule applies in one state. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Income%20Tax%20Return%20Filing%20in%20Andaman%20%26%20Nicobar%20Islands%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).