MONTHLY CALENDAR OF DIRECT/INDIRECT TAX OBLIGATIONS

MONTH APRIL INCOME/WEALTH TAX TDS 7th April -Filing of 15H for non-deduction of TDS. 7th April -Last date of deposit of TDS deducted in March. 30th April-Issue of TDS Certificate of employees in Form 16. 30th April-Issue of ConsolidatedCertificate for payments other than salaries for full year in Form 16A. 30th April-Last date for Annual Return-dividend in the Form-26. 7th May - Last date of deposit of TDS deducted in April. 31st May - Last date for Annual ReturnSalaries in the Form-24. 31st May - Last date of deposit of TDS deducted on the basis of provisions made as on year-end. 7th June - Last date of deposit of TDS deducted in May. 7th June - Last date of issuance of certificate for TDS on the basis provisions made as on year- end. 30th June -Last date for Annual ReturnPayment other than Salaries in the Form No.26. 7th July - Last date of deposit of TDS deducted in June. TCS 7th April - Last date of deposit of TCS collected in March 30th April -Last date of filing of return in respect of TCS for the period October to March-Form27E. SERVICE TAX 25TH April -Last Date for deposit of :i) Tax for the period January to March (non-corporate) ii) Tax for March Month (Corporate) iii) Half Yearly Return-Form ST 3

MAY

7th May -Last date of deposit of TCS collected in April.

25th May - Last Date for deposit of:i) Tax for April Month (Corporate).

JUNE

15th June -Advance Tax 15% of

total expected tax-Challan ITNS 268 in case of Corporate Assessees.

7th June - Last date of deposit of TCS collected in May.

25th June -Last Date for deposit of:i) Tax for May Month (Corporate).

JULY

31st July -Last date of filling of Income/ Wealth Tax Return of Non-corporate & not covered u/s 44AB and not covered under 1/6 scheme.

7th July - Last date of deposit of TCS collected in June.

AUGUST

7th August -Last date of deposit of TDS deducted in July. 15th Sept. -Deposit of Advance Tax: -30% of total expected tax for Non-corporate Challan ITNS 270. -45% of total expected tax for Corporate-Challan ITNS 268. 31st Oct. -Last date for :- Audit Report u/s 44AB. - Income/Wealth Tax Return of Corporate /Non-Corporate covered u/s 44 AB and partners of firm covered u/s 44AB. - ITR under 1/6 scheme. 7th September -Last date of deposit of TDS deducted in August.

7th Aug. - Last date of deposit of TCS collected in July. 7th Sept. - Last date of deposit of TCS collected in August.

SEPTEMBER

25th July - Last Date for deposit of:i) Tax for the period April to June (non-Corporate). ii) Tax for June Month (Corporate) 25th Aug. - Last Date for deposit of:i) Tax for July Month (Corporate). 25th Sept. - Last Date for deposit of:i) Tax for August Month (Corporate). 25th Oct. - Last Date for deposit of:i) Tax for the period July to September (non-Corporate). ii) Tax for Sept. Month (Corporate) iii) Half Year Return-Form ST 3 25th Nov. - Last Date for deposit of:i) Tax for October Month (Corporate). 25th Dec. - Last Date for deposit of:i) Tax for November (Corporate). 25th Jan. - Last Date for deposit of:i) Tax for the period October to December (non-Corporate). ii) Tax for December (Corporate) 25th Feb. - Last Date for deposit of:i) Tax for January (Corporate). 25th Mar. - Last Date for deposit of:i) Tax for February (Corporate).

OCTOBER

7th October -Last date of deposit of TDS deducted in September.

7th Oct. - Last date of deposit of TCS collected in September. 31st Oct. - Last date of filling of return in respect of TCS for the period April to SeptemberForm 27E. 7th Nov. - Last date of deposit of TCS collected in October. 7th Dec.- Last date of deposit of TCS collected in November.

NOVEMBER

7th November -Last date of deposit of TDS deducted in October. 15th Dec.-Deposit of Advance Tax: - 60% of total expected tax for Non-corporate-Challan ITNS 270. - 75% of total expected tax for Corporate-Challan ITNS 268. 7th December -Last date of deposit of TDS deducted in November.

DECEMBER

JANUARY

7th January -Last date of deposit of TDS deducted in December.

7th Jan. - Last date of deposit of TCS collected in December.

FEBRUARY MARCH 15th Dec.-Deposit of Advance Tax: - 100% of total expected tax for Non corporate Challan ITNS 270 - 100% of total expected tax for Corporate-Challan ITNS 268.

7th February - Last date of deposit of TDS deducted in January. 7th March - Last date of deposit of TDS deducted in February.

7th Feb. - Last date of deposit of TDS deducted in January. 7th Mar.- Last date of deposit of TCS collected in February.

GUPTA (Dr.) SUNIL

FCA, FICWA, Ph.D.

email guptasunildr@sunilram.com & sunilram@del3.vsnl.net.in OFF.: - TEL : 2734119, 2749027 FAX : (0120) 2856779 RESI.: TEL : 2792995, 2792996 MOBILE : 9810130223 WLL : 011 33053374 GHAZIABAD