Due Dates

Important Statutory Due Dates

Tax Deducted at Source (TDS)

 

Due Date for Payment of TDS in case of office of Government :

Particulars

Due Date

Tax deposited without challan

Same Day

Tax deposited with challan

7th of next month

Tax on perquisites opt to be

deposited by the employer

7th of next month

 

Due Date for Payment of TDS in case of other Assessees:

Period

Due Date

For Months of April to February

7th of next month

tax deductible in March

30th April of next year

(In case of TCS - 7th of April)

 

The Assessing Officer may with the prior approval of the Joint Commissioner permit quarterly payment of TDS as specified in the table below:-

Period

Due Date

April to June

7th July

July to September

7th October

October to December

7th January

January to March

30th April



Due Date for Filing TDS Returns

(Due Date for E-TDS Return 24Q, 26Q, 27Q)

 

Sl. No.

Quarter Ending On

From 01.11.2011 towards for Government Offices

For other deductors

1

30th June

31st July

15th July

2

30th September

31st October

15th October

3

31st December

31st January

15th January

4

31st March

31st May

15th May




Due Dates for Filing Income Tax Returns

 

Assessee Type

 

A company

30-Sep-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2012-2013 i.e., 01-Apr-2012 to 31-Mar-2013, the due date is 30-Sep-2013

A person other than a company whose accounts are required to be audited under the Income Tax Act or any other law

30-Sep-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2012-2013 i.e., 01-Apr-2012 to 31-Mar-2013, the due date is 30-Sep-2013

A working partner of a firm whose accounts are required to be audited under the Income Tax Act or any other law

30-Sep-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2012-2013 i.e., 01-Apr-2012 to 31-Mar-2013, the due date is 30-Sep-2013

Any other taxpayer

31-Jul-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2012-2013 i.e., 01-Apr-2012 to 31-Mar-2013, the due date is 31-July-2013

An assessee has entered into an international transaction or specified domestic transaction (i.e. who is required to furnish a report under Section 92E of Income Tax Act, 1961)

30-Nov-YYYY (YYYY is the assessment year for the relevant Previous / Financial Year)

For e.g. e.g. for Previous / Financial year 2012-2013 i.e., 01-Apr-2012 to 31-Mar-2013, the due date is 30-Nov-2013

 

Due Date for Advance Payment of Tax:

In case of Assessees other than Companies

Due Date of Installment

Amount Payable

On or before 15th Sep

Not less than 30% of the Advance Tax Liability

On or before 15th Dec

Not less than 60% of the Advance Tax Liability as reduced by the amount, if any, paid in earlier installment

On or before 15th Mar

100% of the Advance Tax Liability as reduced by the amount, if any, paid in

earlier installments

 

In case of Companies

Due Date of Installment

Amount Payable

On or before 15th June

Not less than 15% of the Advance Tax Liability

On or before 15th Sept

Not less than 45% of the Advance Tax Liability as reduced by the amount, if

any, paid in earlier installment

On or before 15th Dec

Not less than 75% of the Advance Tax Liability as reduced by the amount, if

any, paid in earlier installments

On or before 15th March

100% of the Advance Tax Liability as reduced by the amount, if any, paid in

earlier installments

 

 

Service Tax

 

Due Dates for Payment of Service Tax

1. In case of Individual, Proprietary Concerns & Partnership Firms, service tax is to be on a quarterly basis, due dates of which are :

 

Period

Due Date

April to June

*5th July

July to September

*5th October

October to December

*5th January

January to March

31st March

 

* 6th in case of e-payment

 

2. In case of Assessees Other than Individual, Proprietary Concerns & Partnership Firms,  service tax is to be on a monthly basis, due dates of which are :

 

Period

Due Date

For Months of April to February

*5th of next month

For the Month of March

31st March

 

* 6th in case of e-payment

 

Due Dates for filing Service Tax Returns for all categories of assessees :

 

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