Income Tax Calendar

30th April

S 203.........Issue TDS certificate for Salaries
S 203.........Issue TDS Certificate for Insurance , Rent , Interest , freight etc.
S 206.........File Annual Return f TDS from Dividend
S 206c.......File Half Yearly Return of Tax Collection at Source (October - march)
Rule 114D..File Copies of declaration received from Oct - march in form no 60 / 61 (other than those received at the time of opening bank account ) to Director (Investigations)

31st May

Rule 33...... TDS return from contribution paid by trustees of approved Superannuation
S 206.........File Annual Return of TDS on Salaries
S 206.........File Annual return of TDS for winning from Lottery etc.
S 206.........File Annual return of TDS for winning from Horse race etc.
S 200.........Make payment of TDS on interest , payment to contractors , insurance commission,commission on sale of lottery , commission or brokerage , rent , professional fees credited at the end of the preceding financial year

15th June

S 211.........Corporate Assessee - 1st Annual of Advance ta 15% of tax Liability

30th June

S 193.........File Annual Return of TDS on interest on securities
S 206.........File Annual Return of TDS on interest (Other than Interest on Securities )
S 206.........File Annual Return of TDS on payments to contractor or sub contractor
S 206.........File Annual Return of TDS on Insurance commission
S 206.........File Annual Return of TDS on deposit under NSS
S 206.........File Annual Return of TDS on repurchase of unites by mutual funds or UTI
S 206.........File Annual Return of TDS on commission on sale of lottery tickets
S 206.........File Annual Return of TDS on TDS on payments of commission or brokerage (WEF F/Y 2001-02)
S 206.........File Annual Return of TDS on Rent
S 206.........File Annual Return of TDS on payment for professional / technical services

31st July

S 139.........File return of Income / Wealth if Assessee is not required to get audited

15th Sept

S 211.........Corporate Assessee - Pay 2nd Installment of Advance Tax @ 45 % of Tax Liability
S 211.........Non- Corporate Assessee - pay 1st Installment of Advance Tax @ 30 % of Tax Liability
S 115-O.....File Statement of Income distributed to unit holders

31st Oct

S 206C............File half yearly return of Tax collection at source (April - Sept) 27 E
S 139/14(WT).File Return of Income/Wealth whose accounts are required to be audited & working partners
S 44AB............File audit Report U/S 44 AB accounts , Annual Return of Income
S 35(2AA).......File audited accounts for each approved programme
Rule 114D........File copies of Declaration recied from April to Sept. in form no 60 / 61 (other than those received at the time of opening bank account ) to director (Investigation)

30th Nov

S 115.........U File Annual Distribution statement by VCC / VCF

15th Dec

S 211.........Corporate Assessee - Pay 3rd Installment of advance Tax @ 75 % of Tax Liability Challan no 268
S 211.........Non - corporate Assessee - Pa 2nd Installment of Advance Tax 60 % of Tax Liability Challan no 270

15th Mar