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LEARNING

IN
INNOVATIVE
MANNER

1 SERVICE

TAX

SERVICE TAX
PAYMENT DUE
DATE
For last Quarter or Month
31st March itself
Particulars

Frequency

Due Date
Paid physically

Online

Individual/Partne
rship &
Proprietary firm

Quarterly

5th of the following


quarter

6th of the following


quarter

Others

Monthly

5th of the following


Month

6th of the following


quarter

FORMS UNDER SERVICE TAX


FORM

WHEN & BY
WHOM

LIABILITY

TIME PERIOD

ST-1

Service tax
Registration

Within 30 days from the date of


starting of business or reaching
Rs.9 Lacs taxable T/O or
commencements of new levy.

ST-2

ST Registration
certificate

With in 7 days from the date of


application

To be given by
Service tax dept.

ST-3

ST Return

With in 25 days after complete


half year (30 days for input
service distributor)

Half yearly

ST-4

Appeal to
commissioner of
central Excise
(Appleals)

With in 30 days from the date of


receipt order

Assessee

ST-5

Appleals to CESTAT

With in 30 days from the date of


receipt order

Assessee

ST-6

Cross Objections

With in 45 days from the date of


order

Assessee/Departm
ent

With in 30 days from the date of

At the time of
starting business

Penalty for delay


file ST return

Maximum penalty Rs.


20000/-

We can revise ST return with in 90 days from date of


filling the return

Provident
Fund

Employees
State Insurance

TDS/TCS

Within 7 days from the


end of the month(For
March 30th April)

Payme
nt

Penalt
y
u/s 234E 200 per day not
exceeding TDS deductibles
plus
u/s 271H between 1000 to 1
lac if exceeds 1 year or
furnishes incorrect

Not deducted @ 1% p.m.


Not deposited @ 1.5%
p.m.

Interest
u/s
201(1A)

Return
Within 15 days from the
end of the quarter (15th
May in case of last
quarter)

Form for TDS/TCS Return Filing


FORM

FOR WHICH ISSUED

Form
24Q

Quarterly statement of deduction of tax in respect of Salary

Form
26Q

Quarterly statement of deduction of tax in respect of payments other than


Salary

Form
27Q

Quarterly statement of deduction of tax in respect of payments other than


Salary made to non-residents

Form
27EQ

Quarterly statement of Tax Collection at Source (TCS)

Form
27A

Form for furnishing information with the statement of deduction /


collection of tax at source filed on computer media for a given period

Form
27C

Issued as per Rule 37C, this form is the declaration to be made by a buyer
for obtaining goods without collection of tax

TDS
Certificate
u/s 203

Form 16

Form 16A

Certificate for tax


deducted at source from
income chargeable under
the head "Salaries".

Certificate for tax deducted


at source in respect of
income other than Salary

INCOME
TAX

ASSES
SE

DUE DATE

Audit
ed

30th Sept

Non
Audit
ed

31th July

Revis
ed/
Belate
d

Within 1 year from the end


A.Y. or Completion of
Assessment which ever is
earlier

ASSES
SE

DUE DATE

Audite
d

30th Sept

Non
Audite
d

31th July

Revise
d/
Belate
d

Within 1 year from the end


A.Y. or Completion of
Assessment which ever is
earlier

Assessee Due date


Audited
Non Audited

30th September
31st July

Within 1 year from


the end A.Y. or Completion
of Assessment
which ever is earlier
Revised/ Belated

Due Date s of
Advance Tax
Non
Corporate
Assessee
Not applicable to
does not have profits &
gains from business &
profession
age of 60 years or more
during previous year

Corporate
Assessee

30%
15th Sep

15%
15th June

60%
15th Dec

45%
15th Sep

100%
15th Mar

75%
15th Dec

100%
15th Mar

INTEREST PENALTY
Applicabl
SECTIONS
e

Period

Rate

234A

For Late Filling


of IT return

From due date to furnish IT


return

1%pm. & part


thereof on Net
tax liability

234B

Non/Less
payment of
Advance tax

From 1st April of AY to Date of


payment

1%pm. & part


thereof on Net
tax liability

234C

Deferment of
Advance tax

From due date to due date of


next installment (in last inst. Up
to end of P.Y.)

1%pm. On
installment
payable

ITR Form Name

ITR Form Description

ITR 1 (SAHAJ)

For Individuals having Income from Salary/Pension,


Income from One House Property excluding brought
forward losses & Income from other Sources mainly
Interest excluding winning from lottery & race court.

ITR 2

For Individuals & HUFs not having Income from


Business or Profession

ITR 3

For Individuals/HUFs being partners in firms and not


carrying out business or profession under any
proprietorship

ITR 4

For Individuals & HUFs having income from a


proprietory business or profession

ITR 4S (SUGAM)

For Individuals/HUF having income from presumptive


business

ITR 5

For firms, AOPs, BOIs and LLP

ITR 6

For Companies other than companies claiming


exemption under section 11

ITR 7

For Political Parties

CBDT has notified ITR 1, ITR 2 & ITR 4S for AY 2015-16 and amended Rule 12
vide Notification No. 41/2015, Dated-15th day of April, 2015
Ref
und
clai
me
d
exc
ept
ITR
1 or

AADHAR CARD

Introduction of
Aadhar Card
Number in Return
of Income which
will be used as
Electronic
Verification Code
and therefore there
will be no need to
send the physical
ITR-V to CPC,
Bangalore

IT
R
3

IT
R
4

IT
R
5

IT
R
6

IT
R
7

General Changes
ITR now
mandatorily
requires number of
bank accounts
held at any time
during the year
with following
details -Name of the
Bank, IFSC Code,
name of joint
holder, if any,
Account number,
with closing account
balance as on
31.03.2015.

ITR-1 (SAHAJ) & ITR4S (Sugam) no


longer be filed by
anyone who has
income from
sources outside
India.

INCOME OUTSIDE
INDIA

Refu
nd
clai
med
belo
w 80
year
s
age

BANK ACCOUNT
DETAILS

Inc
om
e
abo
ve
5La
cs

E FILE
COMPULSORY

ITR
2

Details of Foreign Travel made if any (Forresidentand non resident


both) includes, Passport No, Issued at, name of country, number of
times travelled and expenditure
Details of utilization of amount deposited in capital gain account
scheme for years preceding to last two assessment years. Particulars
asked include year of utilization, amount utilized, amount unutilized
lying idle in capital gain account scheme till the date of filing of
return of income
In case of LTCG & STCG not chargeable to tax to Non-resident on
account of DTAA benefit, It is required to furnish Country name,
Article of DTAA, TRC obtained or not?,
For Non-resident, Income from other sources, If any income
chargeable to tax at special rate provided in DTAA, It is now required
to provide details of Name of Country, Relevant article of DTAA, Rate
of Tax, Whether TRC obtained or not?, Corresponding rate of tax
under income tax act.
In schedule FA- Foreign assets disclosure, Following details added.
a) Foreign Bank accounts details: It is now further require to furnish
Account number, account opening date, Interest/income accrued
from such account, If any along with details of head of income and
schedule under which such income is shown, if offered to tax in
India.
b) In similar manner, details of income from Financial interest in any
entity outside India along with details of income offered to tax in ITR2 from such income.
c) Similar disclosure requirement is also required for Immovable
property outside India, capital asset held outside India, trust held

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