TAX PAYERS OBLIGATIONS

TAX PAYERS OBLIGATIONS

TAX PAYERS OBLIGATIONS WITH SPECIFIED DATES           DATE   OBLIGATION           7th of    Payment of Tax Deducted at Source during last month   Each Month               14th April   Statement of Tax deducted from interest, dividend or any other sum payable to non residents during last quarter of financial year.           30th April   Certificate of Tax Deducted at Source            30th April   Quarterly statement of TCS deposited for tor the quarter ending 31st March           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           30th June   Return in respect of Securities Transaction Tax for the last Financial Year.           30th June   Particulars to be furnished by Resident Contractor           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.           30th June   Report by an approved institution/ Public Sector Company for the year ending 31st March           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           15th July   Advance fringe benefit tax for the quarter ending 30th June           31st July   Annual return of income/wealth in case of all Non-corporate assessee (other than the assessees requiring their accounts to be audited)           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           31st August   Annual information return under section 285BA           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.             14th October Statement of Tax deducted from interest, dividend or any other sum payable to non residents for the quarter ending 30th Sept           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           15th October Advance fringe benefit tax for the quarter ending 30th September           30th September Furnishing of Audit Report under section 44AB in case of a Corporate-Assessee or Non Corporate Assessee           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)            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.                   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             14th January Statement of Tax deducted from interest, dividend or any other sum payable to non residents for the quarter ending 31st December           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           15th January Advance fringe benefit tax for the quarter ending 31st December.           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.           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.             15th March   Advance fringe benefit tax for the quarter ending 31st March