What returns must a housing society file?

Short answerA co-operative housing society files an annual income-tax return (usually ITR-5) and, under the co-operative law, files its audited accounts and returns with the Registrar. It must also deduct TDS where applicable and file GST returns if registered.

Income-tax + Registrar filings

ITR-5 for income tax, plus the audit and returns required by the Registrar of Co-operative Societies.

TDS / GST if applicable

Deduct TDS on payments where required, and file GST returns if the society is registered.

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This answer is general information for trusts and societies, not tax or legal advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

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