SAN CORPORATE ADVISORS PVT LTD In association with A N GAWADE & CO, Chartered Accountants

TAX CALENDER
Wednesday, April 04, 2012

[2012-13]

INDEX

Page

Income Tax Income tax TDS return VAT & CST Professional Tax Service Tax Companies Act

2 2 3 4 5 5

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INCOME TAX Periodicity 31 July 2012 30th Sept 2012 30th Nov 2012
st

Particulars For salaried employees and Non Tax Assesses For Fin Year 2011-12 For Tax Audit Cases For Fin Year 2011-12 Business- If sales is more than Rs. 60 lakhs Profession- If receipts are more than Rs. 25 lakhs Transfer Pricing Audit Report For Fin Year 2011-12

2. DUE DATES FOR INCOME TAX TDS RETURNS Sr. No. 1 2 3 4 Quarter April 2012 to June 2012 July 2012 to September 2012 October 2012 to Dec 2012 January 2013 to March 2013
th

Due date 15 July 2012 15th October 2012 15th January 2013 15th May 2013

Due dates for the payment of TDS Sr. No. Ending Month 1 For the month other than March 2 For the month of March

Due date Within 7 days from the end of month 30th April

Advance Income Tax Due dates for Fin Year 2012-13 (AY 2013-14) For Companies Due date 15 th June 12 15 th Sept 12 15 th Dec 12 15 th March 13

% of Projected Tax Liability 15% 45% 75% 100%

For All other types of Assessee Due date 15th Sept 12 15th Dec 12 15 th March 13 % of Projected Tax Liability 30% 60% 100%

VAT & CST : Periodicity Half yearly

Particulars In the year of registration Irrespective of Tax amount Subsequent to registration year If yearly VAT liability in between 0-100000 If yearly VAT liability in between 100001 to 10 Lakhs If yearly VAT liability is more than Rs. 10 lakhs Payment VAT audit if sales / Purchases is more than Rs. 60 lakhs TDS payment under Vat

Half yearly Quarterly Monthly Upto 21st of Next Month Upto 31st Jan 2013 To be paid within 10 days from the end of month Within 21 days of period

TDS VAT submission of statement

Note: Vat returns for March 12 shall be filed on or before 30th June along with Annexure J1 & J2. Payment shall be done on or before 21st of April 2012.

4, PROFESSIONAL TAX A) Enrollment Certificate Holder Tax is to be filed in Challan No. VIII Sr. no. 1. Class of enrolled persons Persons who stand enrolled before the commencement of a year or is enrolled on or before 31st May of a year Person who is enrolled after the 31st May of a year Person who is enrolled and the rate of Tax at which he is liable to pay tax is revised Due Date 30th June of that year or such later date as the commissioner may by notification in the official gazette, specify in respect of that year Within 1 month of the date of enrollment Within 1 month from The date of such revision

2. 3.

B) Registration Certificate (Employers) Holder Categories to file Returns: Annual Tax Liability Rs 0 to 5000 5001 to 20000 20001 onwards Return Periodicity Yearly Quarterly Monthly Due Date 31st of March of the year to which return relates Last day of the quarter to which return relates Last day of the month to which return relates

Tax Slab rates: Salary from Rs. 1 to 10000 Rs. 175 Salary from Rs. 10001 onwards Rs. 200 per month except February Rs.300 Returns due date Quarter ending on 30th June 2012 30th Sept 2012 31st Dec 2012 31st March 2013

Months in respect of which salary, Wages, etc are paid and the amount of tax deducted March 2012 to May 2012 June 2012 to August 2012 Sept 2012 to Nov 2012 Dec 2012 to Feb 2013

Due date 30th June 2012 30th Sept 2012 31st Dec 2012 31st March 2013

5. SERVICE TAX Particulars Payment of tax* Periodicity Within 5 days from the end of quarter Within 5 days from the end of month April 12 to September 12 October 12 to March 13 25th Oct 2012 25th April 2013

For individual and Partnership firm For others

Returns*

Half yearly

*likely to change. In line with excise returns.

6. RETURNS UNDER COMPANIES ACT Particulars Annual returns under Companies Act, 1956 Balance Sheet Periodicity Within 60 days from the end of AGM Within 30 days from the end of AGM

Disclaimer: We have prepared above calendar based on available information. All users are advised to confirm their due dates on their own. We dont carry any liability for any loss occurred to them due to use of above details. In case of any doubt : Please call us on 020-25459205 or send email on angawade@gmail.com