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Sr. No. |
Nature |
Details |
April |
May |
June |
July |
Sept. |
Oct. |
Nov. |
Dec. |
Jan. |
Mar. |
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A |
TDS Statements |
FORM NO. |
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1 |
Salaries |
Quarterly |
24Q |
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2 |
Other than salaries |
Quarterly |
26Q |
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3 |
Payments other than salary to Non-Residents/ NORs [also see Note (1)
below] Quarter ending (For 1, 2 & 3) |
Quarterly |
27Q |
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June |
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15 |
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September |
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15 |
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December |
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15 |
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March |
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15 |
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B |
RETURN FOR NON-DEDUCTION OF TAX |
FORM NO. |
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Interest other than interest on Securities not exceeding ` 10,000/- by every branch
of a banking company without deducting tax |
26QAA Quarterly |
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30 |
31 |
|
31 |
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31 |
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C |
RETURNS OF TAX COLLECTION AT SOURCE (See Note 6) |
FORM
NO. |
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Quarterly returns |
27EQ |
|
15 |
|
15 |
|
15 |
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|
15 |
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D |
RETURNS OF INCOME (ROI) AND WEALTH (ROW) |
FORM NO. |
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ROI(Refer Note 10) |
ROW(Refer Note 7) |
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1 |
i) Companies other than those claiming exemption u/s. 11 or required to file a
report in Section 92E |
6 |
BA |
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30 |
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ii) Company required to furnish report in Section 92E |
6 |
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30 |
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2 |
Non-Corporate assessees |
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a) Having Business Income |
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i) Required to get their accounts audited under I. Tax law or any other law |
4 or 5 |
BA |
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30 |
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ii) Working partner of a firm |
3 |
BA |
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30 |
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iii) Any other assessees |
3, 4 or 5 4S-Sugam |
BA |
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31 |
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b) Having no Business Income |
1 Sahaj or 2 |
BA |
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31 |
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c) Charitable Trusts or societies or companies u/s. 25 claiming
exemption u/s. 11 |
7 |
– |
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30 |
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E |
ADVANCE TAX PAYMENTS for Income Tax |
AGGREGATE TAX PAYABLE UP TO DUE DATE |
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Companies |
Others |
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1 First Installment |
15% |
NIL |
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15 |
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2 Second Installment |
45% |
30% |
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15 |
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3 Third Installment |
75% |
60% |
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15 |
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4 Final Installment |
100% |
100% |
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15 |
-
For date of filing TDS statement, refer TDS chart. please
click here.
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Recipient of Form Nos. 15G, 15H and 15-I must
file a copy with C.I.T. by the 7th day of the month following the month in which it
is received.
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TDS must be deposited in bank by the 7th day of
the month following the month in which tax was deducted. If the amount is credited to
the Payee’s A/c on 31st March, then TDS must be deposited by 30th
April.
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Dividend tax u/s. 115-O must be paid within a
period of 14 days from the date of declaration, distribution or payment of dividend,
whichever is earlier.
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TDS is required to be deducted either at the time of making
payment or credit whichever is earlier except for salaries where TDS is
deducted on payment basis. For rates and compliance. please
click here.
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The aforesaid TDS Returns and the Returns for
tax collected at source have to be filed on the computer media; i.e., prescribed
CD-ROM, DAT cartridge or USB drive by filling Form 27A/27B along with the certificate
by the assessees regarding clean and virus free data. please
click here.
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The Returns of wealth is required to be filed by
the companies, Individuals and HUFs only.
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If on the due date of installment payable the
bank is closed due to holiday, payment can be made on next working day. Under such
circumstances, interest u/ss. 234B and 234C is not chargeable. (Circular No. 676 dt.
14-1-1994).
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Interest payable for failure to deduct/collect
or pay the tax, shall be paid before submission of quarterly return.
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For Returns of Income please see Rule 12.please
click here.
