VIP Road Chartered Accountants Association

Loans	Tax Audit	Project Report	Tax Commitment	ROC Commitment

IMPORTANT DUE DATES UNDER DIRECT TAXES
Sr.	Nature	Details	Due date
A	Annual TDS Returns	Form No.
1	Salaries	24	31st MAY
2	Winnings from lotteries / Crossword puzzles	26B	31st MAY
3	Winnings from horse races	26BB	31st MAY
4	Interest other than interest on securities	26A	30th JUN
5	Interest on securities	25	30th JUN
6	Payment to contractors / Sub-contractors	26C	30th JUN
7	Rent	26J	30th JUN
8	Professional or technical services	26K	30th JUN

B	Returns of Income and Wealth	Form No.
1	Return of Income and Return of Wealth for Assessees not having business income and not subject to audit.	SARAL BA	31st JUL
2	Return of Income and Return of Wealth for Assessees having business income and not subject to audit.	SARAL BA	31st JUL
3	Return of Income and Return of Wealth for non-corporate assessees subject to audit or partners drawing salary in proportion of profits of firms subject to audit and for Co-operative Societies.	SARAL BA	31st JUL
4	Return of Income and Return of wealth for Companies.	1,BA	31st OCT

C	Advance Tax Payments	Aggregate tax payable upto due date
a)	For Companies :-
	1. First instalment	15%	15th JUN
	2. Second Instalment	45%	15th AUG
	3. Third Instalment	75%	15th NOV
	4. Final Instalment	100%	15th DEC

b)	For Others :-
	1. First instalment	30%	15th AUG
	2. Second Instalment	60%	15th NOV
	3. Final Instalment	100%	15th DEC

D	Half yearly Return of Tax Collection at Source	Form No.
a)	Half year ended 31st March	27EA, 27EB, 27EC, 27ED	30th APR

b)	Half year ended 30th September	27EA, 27EB, 27EC, 27ED	31st JUL

Notes

Recipient of F.No.15H must file a copy with C.I.T. by 7th of next month following the month in which it is received.

T.D.S. must be deposited in bank by 7th of next month following the month in which tax was deducted. If the amount is credited to the payee's account on 31st March then TDS must be deposited by 31st May.

Dividend tax u/s 115-O must be paid within a period of 14 days from the date of declaration, distribution, or payment of dividend, whichever is earlier.

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