| | TAX PAYERS OBLIGATIONS WITH SPECIFIED DATES |
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| DATE | | OBLIGATION |
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| 7th of | | Payment of Tax Deducted at Source during last month |
| Each Month | | |
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| 14th April | | Statement of Tax deducted from interest, dividend or any other sum payable to non residents during last quarter of financial year. |
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| 30th April | | Certificate of Tax Deducted at Source |
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| 30th April | | Quarterly statement of TCS deposited for tor the quarter ending 31st March |
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| 15th June | | Corporate assessee to pay first instalment of advance tax of 15% of the total advance tax liability |
| | | |
| 15th June | | File Annual Statement of tax deduction or collection or paid. |
| | | |
| 15th June | | Quarterly statement of last quarter of deduction of tax u/s 200(3) (i) in respect of deduction of tax at source u/s 192(1) and (1A) (ii) in respect of other cases of Tax deduction at source |
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| 30th June | | Return in respect of Securities Transaction Tax for the last Financial Year. |
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| 30th June | | Particulars to be furnished by Resident Contractor |
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| 30th June | | Quarterly return of non-deduction of tax at source by a Banking Co. from interest on time deposits in respect of last quarter of financial year. |
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| 30th June | | Report by an approved institution/ Public Sector Company for the year ending 31st March |
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| 14th July | | Statement of Tax deducted from interest, dividend or any other sum payable to non residents during first quarter of financial year. |
| | | |
| 15th July | |
Quarterly statement of 1st quarter of deduction of tax (i) in respect of deduction of tax at source u/s 192(1) and (1A) (ii)in respect of other cases of Tax deduction at source
(iii) in respect of TCS
|
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| 15th July | | Advance fringe benefit tax for the quarter ending 30th June |
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| 31st July | | Annual return of income/wealth in case of all Non-corporate assessee (other than the assessees requiring their accounts to be audited) |
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| 31st July | | Quarterly return of non-deduction of tax at source by a Banking Co. from interest on time deposits in respect of the quarter ending 30th June |
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| 31st August | | Annual information return under section 285BA |
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| 15-Sep | |
Corporate assessee to pay 2nd instalment of advance tax of 45% of the total advance tax liability.
Non Corporate assessee to pay 1st instalment of advance tax of 30% of the total advance tax liability.
|
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| 14th October | Statement of Tax deducted from interest, dividend or any other sum payable to non residents for the quarter ending 30th Sept |
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| 15th October |
Quarterly statement of IInd quarter of deduction of tax (i) in respect of deduction of tax at source u/s 192(1) and (1A) (ii)in respect of other cases of Tax deduction at source
(iii) in respect of TCS
|
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| 15th October | Advance fringe benefit tax for the quarter ending 30th September |
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| 30th September | Furnishing of Audit Report under section 44AB in case of a Corporate-Assessee or Non Corporate Assessee |
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| 30th September | File annual return of income or wealth in case of corporate assessee. File annual return of income/net wealth in case of non-corporate assessee who is required to get his accounts audited (including working Partners of such Firm) |
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| 31st October | Quarterly return of non-deduction of tax at source by a Banking Co. from interest on time deposits in respect of the quarter ending 30th Sept. |
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| 15th December |
Corporate assessee to pay 3rd instalment of advance tax of 75% of the total advance tax liability.
Non Corporate assessee to pay 2nd instalment of advance tax of 60% of the total advance tax liability
|
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| 14th January | Statement of Tax deducted from interest, dividend or any other sum payable to non residents for the quarter ending 31st December |
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| 15th January |
Quarterly statement of 3rd quarter of deduction of tax (i) in respect of deduction of tax at source u/s 192(1) and (1A) (ii)in respect of other cases of Tax deduction at source
(iii) in respect of TCS
|
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| 15th January | Advance fringe benefit tax for the quarter ending 31st December. |
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| 31st January | Quarterly return of non-deduction of tax at source by a Banking Co. from interest on time deposits in respect of the quarter ending 31st December. |
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| 15th March | |
Corporate assessee to pay 4th instalment of advance tax of 100% of the total advance tax liability.
Non Corporate assessee to pay 3rd instalment of advance tax of 100% of the total advance tax liability.
|
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| 15th March | | Advance fringe benefit tax for the quarter ending 31st March |
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