regarding company's itr filing

Filing of ITR is compulsory for companies irrespective of turnover.

Audit under income tax is applicable if the annual turnover exceeds Rs. 2 crore, in case of business and Rs 50 lakh in case of profession.

However, audit under companies act, I. e. statutory audit is mandatory irrespective of turnover

if the director of the company is also manager of company. thn how I will file his itr.
means what will be necessary things which have to file .