INCOME TAX MATTERS ( A monthly journal on - Income tax and wealth tax- since 1999) - ( subscription for the year 2009 (TWO VOLUMES) is only Rs. 1300/-) - For subcription and to Know more click here

 

YOUR OBLIGATIONS

 

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

 

 

JANUARY 2009

 

UPTO  5TH JANUARY, 2009

If an assessee is not an individual,  proprietory  firm or partnership firm, then to deposit Service tax for the month of DECEMBER , 2008. (Rule 6(1) of Service Tax Rules, 1994)

If an assessee is an individual,  proprietory  firm or partnership firm, then to deposit Service tax for the QUARTER ( JULY, AUGUST & SEPTEMBER , 2008). (Rule 6(1) of Service Tax Rules, 1994)

 

UPTO  7TH JANUARY, 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 DECEMBER , 2008.

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 DECEMBER, 2008.

File form 27 C relating to T.C.S. under Income Tax Act for the month of DECEMBER, 2008.

(Note - 27C form is given by the purchaser of goods on which TCS is applicable to the seller of such goods to the effect that the purchaser shall use such goods only for manufacturing or processing of goods and not for trading purposes. Seller of goods shall submit this form in the income tax department)

upto 15th JANUARY, 2009

To file quarterly statement of  T. D. S. and T. C. S. under Income Tax law for the quarter ending on 30th DECEMBER, 2008. Quarterly statement of T. D. S. on payment of salary is to be filed on form 24Q and Quarterly statement of T. D. S. on other payment is to be filed on 26Q. Quarterly statement of TCS is to be filed in form 27EQ

 

upto 20th JANUARY, 2009

FILE YOUR VAT RETURN/ TOT RETURN  FOR

THE QUARTER ENDING 31ST DECEMBER, 2008 IN FORM

VAT 15/17 IF PAYMENT OF VAT/TOT  IS TO BE MADE

BY CROSSED CHEQUE OR CROSSED BANK DRAFT .

DEPOSIT PROVIDENT FUND OF YOUR EMPLOYEES FOR THE MONTH OF DECEMBER, 2008.

UPTO 25TH JANUARY, 2009

FILE MONTHLY RETURN OF PROVIDENT FUND OF YOUR EMPLOYEES FOR THE MONTH OF DECEMBER, 2008.

UPTO 30TH JANUARY, 2009

 

FILE YOUR VAT RETURN/TOT RETURN FOR THE QUARTER ENDING 31ST DECEMBER, 2008 IN FORM VAT 15/17 IF PAYMENT OF VAT/TOT IS TO BE MADE NOT BY CROSSED CHEQUE OR CROSSED BANK DRAFT. (PUNJAB VAT ACT)

UPTO 31ST JANUARY, 2009

To file quarterly return of non deduction of tax at source by a banking company UNDER INCOME TAX LAW for the quarter ending 31-12-08 in form number 26QAA. (SEE SECTION 206A & RULE 31 ACA)

 

 

 

 

 

 

 

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