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About this tool
Answer a few questions to see whether you need to maintain books of accounts, get a digital signature certificate, need an Import Export Code or give your landlord's PAN for HRA.
Pick the requirement, answer the questions and see whether it applies to you and why. This page brings together 4 separate compliance requirement checker pages (Books of accounts, Digital signature (DSC), Import Export Code, Landlord PAN) so you can compare them without hunting for the right one.
Open Compliance Requirement Checker on AltFTool — it loads instantly in your browser.
Choose your requirement at the top: Books of accounts, Digital signature (DSC), Import Export Code, Landlord PAN. On a phone it is a drop-down list.
Fill in the compliance requirement checker for that requirement; each of the 4 options keeps its own rules, data and defaults.
Read the result, then switch requirement to compare. The page link keeps your requirement (?v=books-of-accounts), so you can bookmark or share it.
Books of accounts, Digital signature (DSC), Import Export Code and the rest sit behind one picker, so switching requirement takes a tap instead of a new search.
Every requirement keeps its own rules, numbers and defaults rather than one generic template.
The link remembers the requirement you picked, so a bookmark or a shared link opens straight on it.
4: Books of accounts, Digital signature (DSC), Import Export Code, Landlord PAN. Pick one at the top of the tool; the page link updates (for example ?v=books-of-accounts) so you can bookmark or share that exact view.
Anyone carrying on a specified profession — legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration and the notified professions — must keep records, and must follow the Rule 6F list once gross receipts exceed Rs 1,50,000 in each of the three preceding years. Any other business or profession is caught when income exceeds Rs 1,20,000 or turnover exceeds Rs 10,00,000 in any one of those years.
Every MCA e-form, the income tax return of a company or of any person audited under section 44AB, GST filings by a company or LLP under rule 26(1), DGFT and ICEGATE filings, IP e-filings, EPFO employer attestations and all government e-tenders. Other taxpayers may verify by EVC or Aadhaar OTP instead.
Yes for any commercial export or import of goods — customs will not clear a commercial shipment without an IEC. The exceptions are goods for purely personal use, Central and State Government ministries and departments, and small border-trade consignments with Nepal, Myanmar or China within Rs 25,000 CIF per consignment (Rs 1,00,000 through Nathula).
The landlord's PAN is compulsory once the rent you pay in a financial year exceeds ₹1,00,000, which works out to about ₹8,333 a month for a full twelve months. Below that, CBDT Circular 8/2013 lets the employer accept the claim on receipts alone.