INCOME TAX MATTERS ( A monthly journal on - Income tax and wealth tax- since 1999) - ( subscription for the year 2012 (TWO VOLUMES) is only Rs. 2200/-) - For subcription and to Know more click here

 

YOUR OBLIGATIONS

 

(By P. C. Garg Advocate and CA. Ritesh Garg)

 

 

SEPTEMBER, 2009

 

UPTO  5TH SEPTEMBER, 2009

If an assessee is not an individual,  proprietory  firm or partnership firm, then to deposit Service tax for the month of AUGUST , 2009. (Rule 6(1) of Service Tax Rules, 1994)

 

UPTO  7TH SEPTEMBER, 2009

Deposit T.D.S. under Income Tax Act  if  you have paid or credited any amount on which T.D.S. is applicable during the month of AUGUST , 2009.

Deposit T.C.S. under Income Tax Act  if  you have collected  any amount on which T.C.S. is applicable during the month of AUGUST, 2009.

File form 27 C relating to T.C.S. under Income Tax Act for the month of AUGUST, 2009.

UPTO 15th SEPTEMBER, 2009

 

TO PAY FIRST INSTALMENT OF ADVANCE INCOME TAX (30% OF TOTAL ADVANCE TAX LIABILITY) ( UNDER SECTION 211 OF INCOME TAX ACT) BY NON CORPORATE ASSESSEES.

 

TO PAY SECOND INSTALMENT OF ADVANCE INCOME TAX ( NOT LESS THAN 45% OF TOTAL ADVANCE TAX LIABILITY AS REDUCED BY THE AMOUNT, IF ANY, PAID IN EARLIER INSTALMENT) ( UNDER SECTION 211 OF INCOME TAX ACT) BY CORPORATE ASSESSEES.

 

UPTO 20th SEPTEMBER, 2009

FILE YOUR VAT STATEMENT STATEMENT  FOR THE MONTH OF  AUGUST, 2009 IN FORM VAT 16 IF PAYMENT OF VAT  IS TO BE MADE BY CROSSED CHEQUE OR CROSSED BANK DRAFT .

DEPOSIT PROVIDENT FUND OF YOUR EMPLOYEES FOR THE MONTH OF AUGUST, 2009.

UPTO 25TH SEPTEMBER, 2009

FILE MONTHLY RETURN OF PROVIDENT FUND OF YOUR EMPLOYEES FOR THE MONTH OF AUGUST, 2009.

UPTO 30TH SEPTEMBER, 2009

 

FILE YOUR VAT STATEMENT FOR THE MONTH OF  AUGUST, 2009 IN FORM VAT 16 IF PAYMENT OF VAT IS TO BE MADE NOT BY CROSSED CHEQUE OR CROSSED BANK DRAFT. (PUNJAB VAT ACT)

 

File audit report UNDER INCOME TAX for the financial year ending on 31st March 2009 ( i. e. Assessment year 2009-10) - IN FORM NUMBER 3CA/3CB AND 3CD. (SEE SECTION 44AB & RULE 6G(1)(2)(a)).

 

File your Income Tax return for the financial year ending on 31st March 2009 ( i. e. Assessment year 2009-10) IF YOU ARE A CORPORATE ASSESSEE/ NON CORPORATE ASSESSEE WHO IS REQUIRED TO GET HIS ACCOUNTS AUDITED (INCLUDING WORKING PARTNERS OF SUCH FIRMS)

FRINGE BENEFIT Tax return for the PREVIOUS year ending on 31st March 2009 ( i. e. Assessment year 2009-10) TO BE FILED BY EVERY EMPLOYER WHO DURING THE PREVIOUS YEAR HAS PAID OR MADE PROVISIOM FOR PAYMENT OF FRINGE BENEFITS TO HIS EMPLOYEES IF SUCH EMPLOYER IS A CORPORATE ASSESSEE/ NON CORPORATE ASSESSEE WHOSE ACCOUNTS ARE REQUIRED TO BE AUDITED.

File your WEALTH Tax return for the financial year ending on 31st March 2009 ( i. e. Assessment year 2009-10) IF YOU ARE A CORPORATE ASSESSEE/ NON CORPORATE ASSESSEE WHO IS REQUIRED TO GET HIS ACCOUNTS AUDITED (INCLUDING WORKING PARTNERS OF SUCH FIRMS)

Important information - If there is holiday on the last day of the obligation, then the next working day shall be considered as the last day for fulfilling that obligation.

 

--------------------------------------