| Payment of Advance Tax |
Quarterly |
15th of June, September, December & March |
In case of assessees other than Company, Advance tax is not payable on 15th June. |
Interest at the prescribed rates |
| Assessees covered under Audit u/s 44AB & Working partners of the firm |
Annual |
30th September of Succeeding FY |
|
Rs. 5,000 if the return is filed after end of Assessment Year along with Interest |
| Income Tax and Wealth Tax Return for Companies & Auditable Cases |
Annual |
30th September of Succeeding FY |
|
Rs. 5,000 if the return is filed after end of Assessment Year along with Interest |
| Income Tax Return by Corporate Assessees, who have undertaken International Transactions |
Annual |
30th November of Succeeding FY |
|
Rs. 5,000 if the return is filed after end of Assessment Year along with Interest |
| Income Tax Return of Public Religious/Charitable Trust |
Annual |
30th September of Succeeding FY |
|
Rs. 5,000 if the return is filed after end of Assessment Year along with Interest |
| Income Tax Returns of all assessees not covered under audit u/s 44AB |
Annual |
31st July of Succeeding FY |
Assessees availing area based exemption Under Notification No. 49/2003 or 50/2003, the cut-off date is 20th of |
Rs. 5,000 if the return is filed after end of Assessment Year along with Interest |
| Intimation of Change of Period |
Annual |
15th April of Succeeding FY |
|
N.A. |
| Obtaining Tax Audit Report U/s. 44AB of Income Tax Act |
Annual |
30th September of Succeeding FY |
|
Rs. 1,50,000 or 0.5% of Turnover, Whichever is higher |
| Submission of 15G/15H |
Annual |
7th April of current PY |
|
N.A. |
| TDS Certificates |
Quarterly |
Not Applicable |
|
N.A. |
| TDS payment |
Monthly |
7th of Succeeding Month |
|
Interest at the prescribed rates |
| TDS Return |
Quarterly |
Last day of Succeeding Month |
For Quarter ending March, Cut-off date is 15th May |
Rs. 200 per day, upto 100% of TDS liability |
