DUE DATES | PARTICULARS | PERIOD | Form / Challan Number | |
7-Apr-12 | Submission of 15G/15H | 2011-12 | 15G/15H | |
15-Apr-12 | Intimation of Change of Period | 2012-13 | DVAT - 55 | |
25-Apr-12 | VAT - Monthly payment | March | DVAT - 20 | |
25-Apr-12 | CST Payment - Monthly payment | March | CHALLAN | |
25-Apr-12 | service tax Return | Oct 11- Mar 12 | ST - 3 | |
25-Apr-12 | DVAT Return (Electronically QTLY & Monthly) | January - March / March | DVAT - 16 | |
25-Apr-12 | CST Return (Electronically QTLY & Monthly) | January - March/ March | FORM 1 | |
28-Apr-12 | DVAT Return Hard Copy (In case of QTR & Month) | January - March / March | DVAT - 16 | |
28-Apr-12 | CST Return Hard Copy (In case of QTR & Month) | January - March/ March | FORM 1 | |
30-Apr-12 | TDS payment | Mar-12 | Challan no. 281 | |
5-May-12 | ST - Monthly payment | Apr-12 | Challan no. TR - 6 | |
7-May-12 | TDS payment | Apr-12 | Challan no. 281 | |
12-May-12 | DVAT Return (Electronically Half Yearly) | Oct 11- Mar 12 | DVAT - 16 | |
12-May-12 | CST Return (Electronically Half Yearly) | Oct 11- Mar 12 | FORM 1 | |
15-May-12 | DVAT Return (In case of H/Yearly) | Oct 11- Mar 12 | DVAT - 16 | |
15-May-12 | CST Return (In case of H/Yearly) | Oct 11- Mar 12 | FORM 1 | |
15-May-12 | TDS Return - Quarterly | January - March 2012 | Form 24Q/26Q/27EQ | |
25-May-12 | Service tax Return for Company Assesess having tax liability over Rs. 25 Lacs in Previous Year | April | ST-3 | |
25-May-12 | VAT - Monthly payment | April | DVAT - 20 | |
25-May-12 | CST Payment - Monthly | April | Challan | |
25-May-12 | DVAT Return - Monthly (Electronically) | April | DVAT - 16 | |
25-May-12 | CST Return - Monthly (Electronically) | April | FORM 1 | |
28-May-12 | DVAT Return Hard Copy (In case of Monthly) | April | DVAT - 16 | |
28-May-12 | CST Return Hard Copy (In case of Monthly) | April | FORM 1 | |
30-May-12 | TDS Certificates | Jan - Mar 12 | Form 16/ 16A | |
5-Jun-12 | Service Tax payment - Monthly Cases | May | Challan no. TR - 6 | |
7-Jun-12 | TDS payment | May | Challan no. 281 | |
12-Jun-12 | DVAT Return (Electronically Yearly) | FY 2011-12 | DVAT - 16 | |
12-Jun-12 | CST Return (Electronically Yearly) | FY 2011-12 | FORM 1 | |
14-Jun-12 | DVAT Return Hard Copy (In case of Yearly) | FY 2011-12 | DVAT - 16 | |
14-Jun-12 | CST Return Hard Copy (In case of Yearly) | FY 2011-12 | FORM 1 | |
15-Jun-12 | Advance Tax - Companies | Fin. Yr.: 2012 - 13 | Challan no. 280 | |
25-Jun-12 | Service tax Return for Company Assesess having tax liability over Rs. 25 Lacs in Previous Year | May | ST-3 | |
25-Jun-12 | VAT payment - Monthly | May | DVAT - 20 | |
25-Jun-12 | CST Payment - Monthly | May | Challan | |
25-Jun-12 | DVAT Return - Monthly (Electronically) | May | DVAT - 16 | |
25-Jun-12 | CST Return - Monthly (Electronically) | May | FORM 1 | |
28-Jun-12 | DVAT Return Hard Copy (In case of Monthly) | May | DVAT - 16 | |
28-Jun-12 | CST Return Hard Copy (In case of Monthly) | May | FORM 1 | |
30-Jun-12 | C Form/ F Form/ H form | Jan - Mar 12 | DVAT - 51 | |
5-Jul-12 | ST - Monthly & Quarterly Cases payment | June, April - June | Challan no. TR - 6 | |
7-Jul-12 | TDS payment | June | Challan no. 281 | |
15-Jul-12 | TDS Return - Quarterly | April - June 2012 | Form 24Q/26Q/27EQ | |
25-Jul-12 | Service tax Return -Monthly & Quarterly Cases | June, April - June | ST-3 | |
25-Jul-12 | VAT payment - Monthly & Quarterly Cases | June, April - June | DVAT - 20 | |
25-Jul-12 | VAT RETURN Electronically - Monthly & Quarterly Returns | June, April - June | DVAT - 16 | |
25-Jul-12 | CST Payment - Monthly & Quarterly | June, April - June | Challan | |
25-Jul-12 | CST RETURN Electronically - Monthly & Quarterly Returns | June, April - June | Form 1 | |
28-Jul-12 | DVAT Return Hard Copy (In case of QTR & Month) | June, April - June | DVAT - 16 | |
28-Jul-12 | CST Return Hard Copy (In case of QTR & Month) | June, April - June | Form 1 | |
31-Jul-12 | Income Tax returns of all assessees other than auditable cases | Fin. Yr. 2011-12 | ITR 1,2,3,4,5 | |
30-Jul-12 | TDS Certificates | Apr - Jun 2012 | Form 16/ 16A | |
5-Aug-12 | Service Tax payment - Monthly Cases | July | Challan no. TR - 6 | |
7-Aug-12 | TDS payment | July | Challan no. 281 | |
25-Aug-12 | Service tax Return for Company Assesess having tax liability over Rs. 25 Lacs in Previous Year | July | ST-3 | |
25-Aug-12 | VAT payment - Monthly | July | DVAT - 20 | |
25-Aug-12 | CST Payment - Monthly | July | Challan | |
25-Aug-12 | VAT - Monthly Return (Electronically) | July | DVAT - 16 | |
25-Aug-12 | CST - Monthly Return (Electronically) | July | Form 1 | |
25-Aug-12 | DVAT Return Hard Copy (In case of Monthly) | July | DVAT - 16 | |
25-Aug-12 | CST Return Hard Copy (In case of Monthly) | July | Form 1 | |
5-Sep-12 | Service Tax payment - Monthly Cases | August | Challan no. TR - 6 | |
7-Sep-12 | TDS payment | August | Challan no. 281 | |
15-Sep-12 | Advance Income Tax payment - All Assessees | Fin. Yr.: 2012-13 | Challan no. 280 | |
25-Sep-12 | Service tax Return for Company Assesess having tax liability over Rs. 25 Lacs in Previous Year | August | ST-3 | |
25-Sep-12 | VAT payment - Monthly | August | DVAT - 20 | |
25-Sep-12 | CST Payment - Monthly | August | Challan | |
25-Sep-12 | VAT - Monthly Return (Electronically) | August | DVAT - 16 | |
25-Sep-12 | CST - Monthly Return (Electronically) | August | Form 1 | |
28-Sep-12 | DVAT Return Hard Copy (In case of Monthly) | August |
|
|
28-Sep-12 | CST Return Hard Copy (In case of Monthly) | August | Form 1 | |
30-Sep-12 | Income Tax and Wealth Tax Return for Companies & Auditable Cases | Fin. Yr. 2011-12 | ITR 3,4,5,6 | |
30-Sep-12 | Cases of Audit u/s 44AB & Working partners of the firm | Fin. Yr. 2011-12 | For Wealth-tax:- Form no. BA | |
30-Sep-12 | Obtaining Tax Audit Report U/s. 44AB of I-Tax Act | Fin. Yr. 2011-12 | Form 3CA / 3CB & 3CD | |
30-Sep-12 | Income Tax Return of Public Religious/Charitable Trust | Fin. Yr. 2011-12 | ITR 7 | |
30-Sep-12 | C Form/ F Form/ H form | up to Jun 12 | DVAT - 51 | |
5-Oct-12 | Service Tax payment - Monthly & Quarterly Cases | September, July - Sept. | Challan no. TR - 6 | |
7-Oct-12 | TDS payment | September | Challan no. 281 | |
15-Oct-12 | TDS Return - Quarterly | July - September 2012 | Form 24Q/26Q/27EQ | |
25-Oct-12 | Service tax Return -Monthly & Quarterly Cases | September, July - Sept. | ST-3 | |
25-Oct-12 | VAT payment - Monthly & Quarterly Cases | September, July - Sept. | DVAT - 20 | |
25-Oct-12 | CST Payment - Monthly & Quarterly Cases | September, July - Sept. | Challan | |
25-Oct-12 | VAT - Monthly & Quarterly Returns (Electronically) | September, July - Sept. | DVAT - 16 | |
25-Oct-12 | CST - Monthly Return & Quarterly Returns (Electronically) | September, July - Sept. | Form 1 | |
28-Oct-12 | DVAT Return Hard Copy (In case of QTR & Month) | September, July - Sept. | DVAT - 16 | |
28-Oct-12 | CST Return Hard Copy (In case of QTR & Month) | September, July - Sept. | Form 1 | |
30-Oct-12 | TDS Certificates | Jul - Sep 2012 | Form 16/ 16A | |
5-Nov-12 | Service Tax payment - Monthly Cases | October | Challan no. TR - 6 | |
7-Nov-12 | TDS payment | October | Challan no. 281 | |
12-Nov-12 | DVAT Return (Electronically Half Yearly) | Upto 30/09/2012 | DVAT - 16 | |
12-Nov-12 | CST Return (Electronically Half Yearly) | Upto 30/09/2012 | FORM 1 | |
14-Nov-12 | DVAT Return (Hard copy H/Yearly) | Upto 30/09/2012 | DVAT - 16 | |
14-Nov-12 | CST Return(Hard Copy H/Yearly) | Upto 30/09/2012 | Form 1 | |
25-Nov-12 | Service tax Return for Company Assesess having tax liability over Rs. 25 Lacs in Previous Year | October | ST-3 | |
25-Nov-12 | VAT payment - Monthly | October | DVAT - 20 | |
25-Nov-12 | CST Payment - Monthly | October | Challan | |
25-Nov-12 | VAT - Monthly Return (Electronically) | October | DVAT - 16 | |
25-Nov-12 | CST - Monthly Return (Electronically) | October | Form 1 | |
28-Nov-12 | DVAT Return Hard Copy (In case of Monthly) | October | DVAT - 16 | |
28-Nov-12 | CST Return Hard Copy (In case of Monthly) | October | Form 1 | |
30-Nov-12 | Income Tax return by Corporate Assessees, who have undertaken International Trasactions | Fin. Yr. 2011-12 | ITR 6 | |
5-Dec-12 | Service Tax payment - Monthly Cases | November | Challan no. TR - 6 | |
7-Dec-12 | TDS payment | November | Challan no. 281 | |
15-Dec-12 | Advance Income Tax payment - All Assessees | Fin. Yr.: 2012-13 | Challan no. 280 | |
25-Dec-12 | Service tax Return for Company Assesess having tax liability over Rs. 25 Lacs in Previous Year | November | ST-3 | |
25-Dec-12 | VAT payment - Monthly | November | DVAT - 20 | |
25-Dec-12 | CST Payment - Monthly | November | Challan | |
25-Dec-12 | VAT - Monthly Return (Electronically) | November | DVAT - 16 | |
25-Dec-12 | CST - Monthly Return (Electronically) | November | Form 1 | |
28-Dec-12 | DVAT Return Hard Copy (In case of Monthly) | November | DVAT - 16 | |
28-Dec-12 | CST Return Hard Copy (In case of Monthly) | November | Form 1 | |
31-Dec-12 | C Form/ F Form/ H form | up to Sep 12 | DVAT - 51 | |
5-Jan-13 | Service Tax payment - Monthly & Quarterly Cases | December, Oct. - Dec. | Challan no. TR - 6 | |
7-Jan-13 | TDS payment | December | Challan no. 281 | |
15-Jan-13 | TDS Return - Quarterly | Oct. - Dec. 2012 | Form 24Q/26Q/27EQ | |
25-Jan-13 | Service tax Return -Monthly & Quarterly Cases | December, Oct. - Dec. | ST-3 | |
25-Jan-13 | VAT payment - Monthly & Quarterly Cases | December, Oct. - Dec. | DVAT - 20 | |
25-Jan-13 | CST Payment - Monthly & Quarterly Cases | December, Oct. - Dec. | Challan | |
25-Jan-13 | VAT - Monthly & Quarterly Returns (Electronically) | December, Oct. - Dec. | DVAT - 16 | |
25-Jan-13 | CST - Monthly & Quarterly Returns (Electronically) | December, Oct. - Dec. | Form 1 | |
28-Jan-13 | Audit report submit in VAT Department in case turnover exceeds Rs 40.00 Lakhs | Fin. Yr.: 2011-12 | Tax Audit Report | |
28-Jan-13 | DVAT Return Hard Copy (In case of QTR & Month) | December, Oct. - Dec. | DVAT - 16 | |
28-Jan-13 | CST Return Hard Copy (In case of QTR & Month) | December, Oct. - Dec. | Form 1 | |
30-Jan-13 | TDS Certificates | Oct - Dec 12 | Form 16/ 16A | |
5-Feb-13 | Service Tax payment - Monthly Cases | January | Challan no. TR - 6 | |
7-Feb-13 | TDS payment | January | Challan no. 281 | |
25-Feb-13 | Service tax Return for Company Assesess having tax liability over Rs. 25 Lacs in Previous Year | January | ST-3 | |
25-Feb-13 | VAT payment - Monthly | January | DVAT - 20 | |
25-Feb-13 | CST Payment - Monthly | January | Challan | |
25-Feb-13 | VAT - Monthly Return (Electronically) | January | DVAT - 16 | |
25-Feb-13 | CST - Monthly Return (Electronically) | January | Form 1 | |
28-Feb-13 | DVAT Return Hard Copy (In case of Monthly) | January | DVAT - 16 | |
28-Feb-13 | CST Return Hard Copy (In case of Monthly) | January | Form 1 | |
5-Mar-13 | Service Tax payment - Monthly Cases | February | Challan no. TR - 6 | |
7-Mar-13 | TDS payment | February | Challan no. 281 | |
15-Mar-13 | Advance Income Tax payment - All Assessees | Fin. Yr.: 2012-13 | Challan no. 280 | |
25-Mar-13 | Service tax Return for Company Assesess having tax liability over Rs. 25 Lacs in Previous Year | February | ST-3 | |
25-Mar-13 | VAT payment - Monthly | February | DVAT - 20 | |
25-Mar-13 | CST Payment - Monthly | February | Challan | |
25-Mar-13 | VAT - Monthly Return (Electronically) | February | DVAT - 16 | |
25-Mar-13 | CST - Monthly Return (Electronically) | February | Form 1 | |
28-Mar-13 | DVAT Return Hard Copy (In case of Monthly) | February | DVAT - 16 | |
28-Mar-13 | CST Return Hard Copy (In case of Monthly) | February | Form 1 | |
31-Mar-13 | Service Tax payment - Monthly & Quarterly Cases | March, Jan. - March | Challan no. TR - 6 | |
31-Mar-13 | Income Tax Returns of All assessees who have not filed yet | Fin. Yr.: 2011-12 | ITR 1,2,3,4,5,6,7,8 | |
Note: | 1) Please note that the details for submission of returns and other details should be submitted at least one week before the | |||
specified due dates noted in this chart. | ||||
2) Please confirm the due dates and Forms nos. for changes, if any, to avoid confusion. | ||||
3] Please note that Service Tax Returns will be filed on monthly/Quarterly basis from the next year as the case may be. | ||||
Notes | 1. If event had already occured. when event had been occured it will give messsage automatically | |||
2. If It is event date than it will turn in to Red colour | ||||
3. If there is only 15 days remaining to date it will change its colour |
TDS Rates
Tuesday 28 August 2012
Important Due Dates for F.Y.2012-13
Monday 27 August 2012
Letter to ITO for Correction in TDS challan Later
Date: 02/07/2012
To,
The ITO (TDS) -1, Room No. 505,
AAykar Bhavan,
Race course Ring Road,
Rajkot -360001
Sub: Request for rectification of Section in TDS Challan
Sir,
This is to inform you that we had deposited TDS of 242,353/-(Two Lakh forty two thousand three hundred fifty three only) under Section 194A pertaining to the month of March 2012 but at the time of Online payment of the said amount the section was wrongly selected as Section 192A instead of Section 194A. We therefore request you to kindly make the necessary correction in your records. We are also enclosing a photocopy of the said challan. We regret for our inadvertent mistake.
Thanking faithfully, For, xyz.ltd (abc) DIRECTOR
The ITO (TDS) -1, Room No. 505,
AAykar Bhavan,
Race course Ring Road,
Rajkot -360001
Sub: Request for rectification of Section in TDS Challan
Sir,
This is to inform you that we had deposited TDS of 242,353/-(Two Lakh forty two thousand three hundred fifty three only) under Section 194A pertaining to the month of March 2012 but at the time of Online payment of the said amount the section was wrongly selected as Section 192A instead of Section 194A. We therefore request you to kindly make the necessary correction in your records. We are also enclosing a photocopy of the said challan. We regret for our inadvertent mistake.
Thanking faithfully, For, xyz.ltd (abc) DIRECTOR
Which Payment will be Liable to TDS?
Nature of payment/expenses where TDS will be applicable with section and provisions
Common Heads where TDS Rates May Applied | |||
Nature of Expenses | Sections Applicable | Covered Area in Sec | Provisions in Respect of TDS |
AUDIT FEES | 194J | Accountancy Prof (includes Audit) | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
BUSINESS PROMOTION | No TDS Attract subj to | No TDS Attract subj to | Expenses not incurred as per agreement or paid for promoting business can't claim TDS Deduction |
CONSULTANCY EXP. | 194J | Consultancy Services | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
LEGAL & PROFESSIONAL EXPENSES | 194J | Proff Services include any Legal Ser | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
MEMBERSHIP & SUBSCRIPTION EXP. | No TDS Attract subj to | No TDS Attract subj to | TDS Shall Attract if Subscription or membership relates to private institution to provide any technical help (which are not any Charity Trust , Govt Body or social body) |
PROFESSIONAL EXP | 194J | Professional Servises | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
PUBLIC RELATION EXP. | 194J | Technical Services Require Humman Effort | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
RECRUITMENT EXPENSES | 194C | Contract can entered for any business services including Recritment | IND/HUF - 1 %; OTHERS 2% on single pay exceeding Rs 30000. Also shall attract TDS if agg pay exceeds Rs 75000 during the FY |
RETAINERSHIP FEES | 194J | Professional Servises | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
TRAINING AND WORKSHOP | 194J | By sepcify in notication no 88/2008 by Govt professional services is now extended to Traneers also | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
TRAINING EXPENSES | 194J | By sepcify in notication no 88/2008 by Govt professional services is now extended to Traneers also | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
TRANSLATION EXPENSES | 194J | Professional or techical service, because this work is required knowledge, professional skill for translating the language | TDS Rate @ 10% if Amount Exceeds Rs 30000 |
EQUIPMENT HIRING CHARGES | 194I | Plant & Machinery on Rent | TDS Rate @ 2% if Amount Exceeds Rs 180000 during the FY |
LEASE RENT CHARGES | 194I | Land , Building , Furniture & Fitting | TDS Rate @ 10% if Amount Exceeds Rs 180000 during the FY |
RENT | 194I | Land , Building , Furniture & Fitting | TDS Rate @ 10% if Amount Exceeds Rs 180000 during the FY |
BROKRAGE & COMMISSION | 194H | Commission other than Comm from Insurance Company | TDS Rate @ 10% if Amount Exceeds Rs 5000 |
ADVERTISEMENT EXPENSES | 194C | Definition of "work" includes advertisement, Bradcasting & Telecasting | IND/HUF - 1 %; OTHERS 2% on single pay exceeding Rs 30000. Also shall attract TDS if agg pay exceeds Rs 75000 during the FY |
ANNUAL MAINTANANCE CHARGE | 194C | Contract can entered for any business services including AMC | IND/HUF - 1 %; OTHERS 2% on single pay exceeding Rs 30000. Also shall attract TDS if agg pay exceeds Rs 75000 during the FY |
C&F & OTHER CHARGES | 194C | Definition of "work" includes Carriage of Goods | IND/HUF - 1 %; OTHERS 2% on single pay exceeding Rs 30000. Also shall attract TDS if agg pay exceeds Rs 75000 during the FY |
CONVEYANCE EXPENSES | 194C | ||
FREIGHT & CARTAGE - INWARDS | 194C | Definition of "work" includes Carriage of Goods | IND/HUF - 1 %; OTHERS 2% on single pay exceeding Rs 30000. Also shall attract TDS if agg pay exceeds Rs 75000 during the FY |
GENSET EXPENSES | No TDS Attract | No TDS Attract | No TDS Attract |
HIRING CHARGES | 194C | Contract can entered for any business services including Hiring Chgs | IND/HUF - 1 %; OTHERS 2% on single pay exceeding Rs 30000. Also shall attract TDS if agg pay exceeds Rs 75000 during the FY |
TDS Amendments w.e.f. 1-7-2012
After section 234D of the Income-tax Act, the following
sub-heading and section shall be inserted with effect from the 1st day of July,
2012, namely :—
"G.—Levy of fee in certain cases
234E. Fee for defaults in furnishing statements.—(1) Without prejudice
to the provisions of the Act, where a person fails to deliver or cause to be
delivered a statement within the time prescribed in sub-section (3) of section
200 or the proviso to sub-section (3) of section 206C, he shall be liable to
pay, by way of fee, a sum of two hundred rupees for every day during which the
failure continues.
(2) The amount of fee referred to in sub-section (1) shall not
exceed the amount of tax deductible or collectible, as the case may be.
(3) The amount of fee referred to in sub-section (1) shall be paid
before delivering or causing to be delivered a statement in accordance with
sub-section (3) of section 200 or the proviso to sub-section (3) of section
206C.
(4) The provisions of this section shall apply to a statement
referred to in sub-section (3) of section 200 or the proviso to sub-section (3)
of section 206C which is to be delivered or caused to be delivered for tax
deducted at source or tax collected at source, as the case may be, on or after
the 1st day of July, 2012.".
Clause
86 of the Bill seeks to insert a new
sub-heading "G.—Levy of fee in certain cases" and a new section 234E
in the Income-tax Act relating to fee for defaults in furnishing statements.
It is proposed to insert a new section 243E so as to provide that—
(1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.
(2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.
(3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C.
(4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.
This amendment will take effect from 1st July, 2012.
It is proposed to insert a new section 243E so as to provide that—
(1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues.
(2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.
(3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C.
(4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.
This amendment will take effect from 1st July, 2012.
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