| YOUR MONTHLY OBLIGATIONS
AT A GLANCE |
| APRIL |
i) |
To file half yearly service
tax return by 25 th of April. |
| |
|
| MAY |
i) |
To deposit the TDS credited or paid on 31
st March of preceding financial year by 31
st of May. |
| |
|
| JUNE |
i) |
To file TDS return for salary for entire
Previous Year by 15th June. |
ii) |
To deposit First Installment of Advance
Tax in case of corporate assessee by 15 th
June |
iii) |
To file quarterly return of TDS on salary
in Form 24 Q & TDS on other sums to resident
( interest, contract, commission, rent and
professional fees) in Form-26 Q by 15 th June
for the Quarter January to March .If return
is submitted in computer media, it should
be accompained by Form 27 A. |
|
|
| JULY |
i) |
To file quarterly return of TDS on salary
in Form 24 Q & TDS on other sums to resident
( interest, contract, commission, rent and
professional fees) in Form-26 Q by 15 th July
for the Quarter april to june .If return is
submitted in computer media, it should be
accompained by Form 27 A. |
|
|
ii) |
For Non Corporate assessee the last date
to deposit service tax for the quarter april
to june is 5th of july |
|
|
iii) |
To deposit fringe benefit tax for the quarter
april to june by 15th of july. |
|
|
| SEPTEMBER |
i) |
To deposit Second Installment of Advance
Tax in case of corporate assessee and First
installment of Advance Tax in case of non-corporate
assessee by 15 th September. |
|
|
| OCTOBER |
i) |
To file Income-tax return by the assessee,
who is required to get accounts audited under
any Act by 31 st October. |
ii) |
To file Fringe Benefits Return by the assessee,
who is required to get accounts audited under
any Act by 31 st October. |
iii) |
To file half Yearly service tax retun by
25 th October. |
iv) |
To file quarterly return of TDS on salary
in Form 24 Q & TDS on other sums to resident
( interest, contract, commission, rent and
professional fees) in Form-26 Q by 15 th October
for the Quarter July to September .If return
is submitted in computer media, it should
be accompained by Form 27 A. |
v) |
For non corporate assessee the last date
to deposit service tax for the Quarter July
to September is 5th of October. |
vi) |
To deposit Fringe benefit tax for the Quarter
July to September by 15th of October. |
| |
|
| DECEMBER |
i) |
To deposit Third installment of
Advance Tax for the Corporate assessee and
Second Installment of Advance
Tax by non-corporate assessee by 15 th December.
|
| |
|
| JANUARY |
i) |
To file quarterly return of TDS on salary
in Form 24 Q & TDS on other sums to resident
( interest, contract, commission, rent and
professional fees) in Form-26 Q by 15 th January
for the Quarter October to December .If return
is submitted in computer media, it should
be accompained by Form 27 A. |
ii) |
To deposit Fringe benefit tax for the Quarter
October to December by 15th of January. |
| |
|
iii) |
To deposit service tax for non corporate
assessee for the Quarter October to December
by 5th of January. |
| |
|
| MARCH |
i) |
To deposit Last installment of Advance tax
by all assessees by 15 th March. |
ii) |
To file Return of Income for assessment
year 2006-07 if not filed earlier by 31 st
March 2007. |
iii) |
To deposit service tax for the Period January
to March by 31st March. |
iv) |
To deposit Fringe Benefit tax for the Last
Quater by 15th March. |
| |
|
| Notes:- |
1. |
TDS is to be deposited within one week from
the last day of the month in which deduction
is made. |
2. |
For corporate accessee Service Tax should
be deposited by fifth of the month following
the month in which deducation is made. |
3. |
TDS should be depositied before the seventh
of month following the month in which deducation
is made except for TDS decuted on 31st march. |
