INCOME TAX MATTERS ( A monthly journal on - Income tax and wealth tax- since 1999) - ( subscription for the year 2010 (TWO VOLUMES) is only Rs. 1600/-) - For subcription and to Know more click here

 

YOUR OBLIGATIONS

 

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

 

 

OCTOBER, 2009

 

UPTO  5TH OCTOBER, 2009

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

 

UPTO  7TH OCTOBER, 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 SEPTEMBER , 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 SEPTEMBER, 2009.

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

 

15th OCTOBER, 2009

To file quarterly statement of  T. D. S. and T. C. S. under Income Tax law for the quarter ending on 30th SEPTEMBER, 2009. 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.

[Note :- Law regarding filing of quarterly statement of  T. D. S. and T. C. S. under Income Tax law has been changed but changed law will be applicable from the date to be notified. We will inform you whenever that date will be notified.]

 

20th OCTOBER, 2009

FILE YOUR VAT RETURN/ TOT RETURN  FOR THE QUARTER ENDING 30TH  SEPTEMBER, 2009 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 SEPTEMBER, 2009.

UPTO 25TH OCTOBER, 2009

FILE SIX MONTHLY RETURN OF SERVICE TAX FOR THE PERIOD FROM 1-4-09 TO 30-9-09. (SEE RULE 7 OF SERVICE TAX RULES, 1994)

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

UPTO 30TH OCTOBER, 2009

 

FILE YOUR VAT RETURN/TOT RETURN FOR THE QUARTER ENDING 30TH SEPTEMBER, 2009 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 OCTOBER, 2009

To file quarterly return of non deduction of tax at source by a banking company UNDER INCOME TAX LAW for the quarter ending 30-9-09 in form number 26QAA. (SEE SECTION 206A & RULE 31 ACA)

The copies of declaration in Form No. 60 and Form No. 61 shall be forwarded to the Commissioner of Income-tax (Central Information Branch) - the forms received upto 30th September, shall be forwarded latest by 31st October of that year.

 

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.

 

 

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