TAX CALENDAR/PERIODIC OBLIGATIONS
APRIL:-
• To file half yearly service tax return by 25th of April.
MAY:-
i) To deposit the TDS of payment other than(Salary, Winnings from lottery/
crossword puzzle/horse races, National saving scheme, Equity Linked Savings
scheme) credited or paid on 31st March of preceding financial year by 31st of May.
JUNE:-
• To deposit First Installment of Advance Tax in case of corporate assessee by 15th
June.
• To deposit First Installment of Advance Fringe benefit Tax in case of corporate
assessee by 15th June.
• To file quarterly return of TDS on salary in Form 24 Q & TDS on other sums to
resident ( interest, contract, commission, rent and professional fees) in Form-26 Q by 15th
June for the Quarter January to March .If return is submitted in computer media, it should be
accompained by Form 27 A.
JULY:-
• To file Income Tax Return by non-corporate assessee, who is not required to get
accounts audited by 31st July.
• To file Fringe Benefits Tax Return by person other than company who is not required
to get accounts audited by 31st July.
• To file quarterly return of TDS on salary in Form 24 Q & TDS on other sums to resident
( interest, contract, commission, rent and professional fees) in Form-26 Q by 15th
July for the Quarter April to June .If return is submitted in computer media, it should
be accompained by Form 27 A
• To deposit the service tax for the Quarter April to June by 5th July.
SEPTEMBER:-
• To deposit Second Installment of Advance Tax in case of corporate assessee and First
installment of Advance Tax in case of non-corporate assessee by 15th
September.
• To deposit Second Installment of Advance Fringe benefit Tax in case of corporate
assessee and First installment of Advance Fringe benefit Tax in case of non-corporate
assessee by 15th September.
• To file Income-tax return by assessee, who is required to get accounts audited under
any Act by 30th September.
• To file Fringe Benefits Return by assessee, who is required to get accounts audited
under any Act by 30th September .
OCTOBER:-
• To file half Yearly service tax retun by 25th October.
• To file quarterly return of TDS on salary in Form 24 Q & TDS on other sums to resident
( interest, contract, commission, rent and professional fees) in Form-26 Q by 15th
October for the Quarter July to September .If return is submitted in computer media,
it should be accompained by Form 27 A.
• To deposit service tax for the Quarter July to September by 5th of October.
DECEMBER:-
• To deposit Third installment of Advance Tax for the Corporate assessee and Second
Installment of Advance Tax by non-corporate assessee by 15th December.
• To deposit Third installment of Advance Fringe benefit Tax for the Corporate
assessee and Second Installment of Advance Fringe benefit Tax by non-corporate
assessee by 15th December.
JANUARY:-
To file quarterly return of TDS on salary in Form 24 Q & TDS on other sums to resident (
interest, contract, commission, rent and professional fees) in Form-26 Q by 15th January for
the Quarter October to December .If return is submitted in computer media, it should be
accompained by Form 27 A.
MARCH:-
• To deposit Last installment of Advance tax by all assessees by 15th March.
• To file Return of Income for assessment year 2008-09 if not filed earlier by 31st
March 2007.
• To deposit service tax for the Period January to March by 31st March.
• To deposit Advance Fringe Benefit tax by all assessees for the Last Quater by 15th
March.
Notes :
1. TDS is to be deposited within one week from the last day of the month in which deduction
is made.
2. If TDS on payment other than (Salary, Winnings from lottery/ crossword
puzzle/horse races, National saving scheme, Equity Linked Savings scheme) is
deducted on 31st March, it may be deposited by 31st May.
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