Regards
Prarthana Jalan
DATES WITH DIRECT TAXES 2013-14
DATES WITH DIRECT TAXES
| Date | Obligation | Form number |
| April 30, 2013 | Copies of declaration received in Form No. 60/61 (not being received at the time of opening a bank account) during October 1, 2011 to March 31, 2013 to the concerned Director (Investigation) | — |
| May 15, 2013 | Quarterly statement of TDS/TCS deposited for the quarter ending March 31, 2013 | TDS salary : Form No. 24Q TDS other : Form No. 26Q TDS non-resident : Form No. 27Q TCS : Form No. 27EQ |
| May 30, 2013 | Quarterly TDS/TCS certificates in respect of tax deducted (for payment other than salary) or tax collected during the quarter ending March 31, 2013 | TDS : Form No. 16A TCS : Form No. 27D |
| May 30, 2013 | Submission of a statement by non-resident (under section 285) having a liaison office in India for the financial year 2012-13 | Form No. 49C |
| May 31, 2013 | Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during 2012-13 | Form Nos. 12BA and 16 |
| May 31, 2013 | Return of tax deduction from contributions paid by the trustees of an approved superannuation fund | |
| June 15, 2013 | First instalment of advance income-tax in the case of a company for the assessment year 2014-15 | No statement/estimate is required to be submitted |
| June 30, 2013 | Return in respect of securities transaction tax for the financial year 2012-13 | Form No. 1 (for stock exchange), Form No. 2 (for mutual fund) |
| June 30, 2013 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2013 | Form No. 26QAA |
| June 30, 2013 | Report by an approved institution/public sector company under section 35AC(4)/(5) for the year ending March 31, 2013 | Form No. 58C or 58D |
| July 15, 2013 | Quarterly statement of TDS/TCS deposited for the quarter ending June 30, 2013 (applicable in all cases of TDS/TCS except when tax is deducted by an office of the Government) | TDS salary : Form No. 24Q TDS other : Form No. 26Q TDS non-resident : Form No. 27Q TCS : Form No. 27EQ |
| July 30, 2013 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary by a person not being an office of the Government) or quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending June 30, 2013 | TDS : Form No. 16A* TCS : Form No. 27D |
| July 31, 2013 | Annual return of income and wealth for the assessment year 2013-13 if the assessee is not required to submit return of income on September 30, 2013 or November 30, 2013 | Income : Form No. ITR-1 to ITR-7 Wealth : Form BA |
| July 31, 2013 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2013 | Form No. 26QAA |
| July 31, 2013 | Quarterly statement of tax deducted by an office of the Government for the quarter ending June 30, 2013 | TDS salary : Form No. 24Q TDS other : Form No. 26Q TDS non-resident : Form No. 27Q |
| July 31, 2013 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is July 31, 2013) | — |
| August 15, 2013 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) by a person being an office of the Government for the quarter ending June 30, 2013 | TDS : Form No. 16A* |
| August 31, 2013 | Annual information return under section 285BA for the financial year 2011-12 | Form No. 61A |
| September 15, 2013 | First instalment (in the case of a non-corporate assessee) or second instalment (in the case of a corporate-assessee) of advance income-tax for the assessment year 2013-14 | No statement/estimate is required to be submitted |
| September 30, 2013 | Annual return of income and wealth for the assessment year 2013-14 if the assessee (not having any international transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited) | Income : Form No. ITR-1 to ITR-7 Wealth : Form No. BA |
| September 30, 2013 | Audit report under section 44AB for the assessment year 2013-14 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2013) | Form Nos. 3CA or 3CB and 3CD |
| September 30, 2013 | Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is September 30, 2013) | — |
| October 15, 2013 | Quarterly statement of TDS/TCS deposited for the quarter ending September 30, 2013 (applicable in all cases of TDS/TCS except when tax is deducted by an office of the Government) | TDS salary : Form No. 24Q TDS other : Form No. 26Q TDS non-resident : Form No. 27Q TCS : Form No. 27EQ |
| October 30, 2013 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary by a person not being an office of the Government) or quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2013 | TDS : Form No. 16A* TCS : Form No. 27D |
| October 31, 2013 | Annual audited accounts for each approved programmes under section 35(2AA) | — |
| October 31, 2013 | Copies of declaration received in Form No. 60/61 (not being received at the time of opening a bank account) during April 1, 2013 to September 30, 2013 to the concerned Director (Investigation) | — |
| October 31, 2013 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2013 | Form No. 26QAA |
| October 31, 2013 | Quarterly statement of tax deducted by an office of the Government for the quarter ending September 30, 2013 | TDS salary : Form No. 24Q TDS other : Form No. 26Q TDS non-resident : Form No. 27Q |
| November 15, 2013 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) by a person being an office of the Government for the quarter ending September 30, 2013 | TDS : Form No. 16A* |
| November 30, 2013 | Annual return of income and wealth for the assessment year 2013-13 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international transaction(s) | ITR-6 Wealth : Form BA |
| November 30, 2013 | Audit report under section 44AB for the assessment year 2013-13 in the case of an assessee who is also required to submit a report pertaining to international transactions under section 92E | Form Nos. 3CA or 3CB and 3CD |
| November 30, 2013 | Statement of income distribution by venture capital company or venture capital fund in respect of income distributed during 2011-12 | Form No. 64 |
| December 15, 2013 | Second instalment (in the case of an assessee other than a company) or third instalment (in the case of a company) of advance income-tax for the assessment year 2014-15 | No statement/estimate is required to be submitted |
| January 15, 2014 | Quarterly statement of TDS/TCS deposited for the quarter ending December 31, 2013 (applicable in all cases of TDS/TCS except when tax is deducted by an office of the Government) | TDS salary : Form No. 24Q TDS other : Form No. 26Q TDS non-resident : Form No. 27Q TCS : Form No. 27EQ |
| January 30, 2014 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary by a person not being an office of the Government) or quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending December 31, 2013 | TDS : Form No. 16A* TCS : Form No. 27D |
| January 31, 2014 | Quarterly statement of tax deducted by an office of the Government for the quarter ending December 31, 2013 | TDS salary : Form No. 24Q TDS other : Form No. 26Q TDS non-resident : Form No. 27Q |
| January 31, 2014 | Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2013 | Form No. 26QAA |
| February 15, 2014 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) by a person being an office of the Government for the quarter ending December 31, 2013 | TDS : Form No. 16A* |
| March 15, 2014 | Third instalment (in the case of an assessee other than a company) or fourth instalment (in the case of a company) of advance income-tax for the assessment year 2014-15 | No estimate/statement is required to be submitted |
| April 30, 2014 | Copies of declaration received in Form No. 60/61 (not being received at the time of opening a bank account) during October 1, 2013 to March 31, 2013 to the concerned Director (Investigation) | — |
| May 15, 2014 | Quarterly statement of TDS/TCS in respect of tax deducted/collected for the quarter ending March 31, 2013 | TDS salary : Form No. 24Q TDS other : Form No. 26Q TDS non-resident : Form No. 27Q TCS : Form No. 27EQ |
| May 30, 2014 | Quarterly TDS/TCS certificate in respect of tax deducted (for payment other than salary) or tax collected during the quarter ending March 31, 2013 | TDS : Form No. 16A* TCS : Form No. 27D |
| May 30, 2014 | Submission of statement by a non-resident (under section 285) having a liaison office in India for the financial year 2013-14 | Form No. 49C |
| May 31, 2014 | Annual certificate of tax deducted at source to employees in respect of salary paid and tax deducted during 2013-14 | Form Nos. 12BA and 16 |
| May 31, 2014 | Return of tax deduction from contributions paid by the trustees of an approved superannuation fund | |
Notes—
1. Tax deducted/collected should be deposited within 7 days from the end of the month in which tax is deducted/collected. However, this rule is not applicable in the following cases—
- If tax is deducted/collected by an office of Government and tax is to be deposited without production of income-tax challan, tax deducted or collected should be deposited on the same day.
- Tax deducted by a person (not being an office of Government) in the month of March should be deposited by April 30 after the end of the financial year.
- In some cases (i.e., sections 192, 194A, 194D and 194H), the Assessing Officer may permit quarterly deposit of TDS, in such cases tax should be deposited within 7 days from the end of each quarter (30 days from the end of fourth quarter).
2. When tax is deducted/collected by a Government office and paid without production of a challan, the deductor/collector shall report tax so deducted/collected to the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person (by whatever name called) who is responsible for crediting such sum to the credit of the Central Government. The person to whom tax deduction/collection is reported by the deductors/collectors, shall submit a statement in Form No. 24G. It should be submitted within 10 days from the end of the month in respect of tax deducted/collected by the deductors/collectors and reported to him for that month. It should be submitted to a notified agency [i.e., an agency authorized by the Director General of Income-tax (Systems), i.e., NSDL].
Thanks & Regards,
CA AMRESH VASHISHT, FCA, LLB, DISA (ICAI)
Member,ICAI Committee For DIRECT TAXES 2011-12
Member,ICAI Committee Capacity Building of CA Firms 2010-11
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