Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
30 May 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of April 2019
30 May 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of April 19
07 Jun 19 Payment of TDS of May 2019 (For Govt deductors paying through challan)
11 Jun 19 Filing of GSTR-1 for the month of May, 2019 , whose turnover > 1.5cr
13 Jun 19 Filing of GSTR-6 for input service distributor for the month of May 2019
14 Jun 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of April, 2019.
14 Jun 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of April, 2019
15 Jun 19 P.F Payment
15 Jun 19 ESIC Payments
15 Jun 19 furnishing of Form 24G by an office of Government where TDS for m/o May 19 has been paid without production of a challan
15 Jun 19 Quarterly TDS certificates (in respect of tax deducted for payments other than salary) for the quarter ending March 31, 2019
15 Jun 19 Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during Financial Year 2018-19
20 Jun 19 Filing of GSTR-3B for the month of May, 2019
20 Jun 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of May 2019
20 Jun 19 GST Return for NRI OIDAR service provider for the month of May 2019 (GSTR 5A)
30 Jun 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of May 19
30 Jun 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of May 19
07 Jul 19 Payment of TDS of June 2019 (For Govt deductors paying through challan)
11 Jul 19 Filing of GSTR-1 for the month of June, 2019 , whose turnover > 1.5cr
13 Jul 19 Filing of GSTR-6 for input service distributor for the month of June 2019
15 Jul 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of May, 2019.
15 Jul 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of May, 2019
15 Jul 19 Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of June, 2019 has been paid without the production of a challan
15 Jul 19 Submission of Forms No.15G, 15H,27C for the quarter ending 30th June, 2019
15 Jul 19 P.F Payment
15 Jul 19 ESIC Payments
18 Jul 19 Filing of GSTR-4 for the quarter Apr-Jun 2019
20 Jul 19 Filing of GSTR-3B for the month of June, 2019
20 Jul 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of June 2019
20 Jul 19 GST Return for NRI OIDAR service provider for the month of June 2019 (GSTR 5A)
30 Jul 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of June 19
30 Jul 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of June 19
31 Jul 19 Filing of GSTR-1 for the quarter Apr-Jun, 19 , whose turnover < 1.5 cr
31 Jul 19 Quarterly statement of TDS deposited for the quarter ending June 30, 2019
07 Aug 19 Payment of TDS of July 2019 (For Govt deductors paying through challan)
11 Aug 19 Filing of GSTR-1 for the month of July, 2019 , whose turnover > 1.5cr
13 Aug 19 Filing of GSTR-6 for input service distributor for the month of July 2019
14 Aug 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of June, 2019.
14 Aug 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of June, 2019
15 Aug 19 Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2019
15 Aug 19 P.F Payment
15 Aug 19 ESIC Payments
15 Aug 19 furnishing of Form 24G by an office of Government where TDS for m/o July 19 has been paid without production of a challan
20 Aug 19 Filing of GSTR-3B for the month of July, 2019
20 Aug 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of July 2019
20 Aug 19 GST Return for NRI OIDAR service provider for the month of July 2019 (GSTR 5A)
24 May 19
India on way to re-elect government that launched GST
India to Achieve Economic Growth of 7.5% by 2020 Due GST & Investments
HC Clarification on GST ITC To Realtor Making a Shopping Mall
23 May 19
India To Achieve Economic Growth of 7.5% by 2020 Due GST & Investments
GST: Input Tax Credit allowable on Debt Settlement, says AAR
Finance Commission may not recommend Extension of GST Compensation
22 May 19
GST Council to Set National Bench of AAAR Providing Certainty to Taxpayers
Claim ITC Under GST Even When Book Adjusted: AAR West Bengal
New government should hit the ground running on reforming the GST
21 May 19
GST Council to Set National Bench of AAAR Providing Certainty to Taxpayers
What do GST rules say about refund for exporting goods and their payment
ICAI Chief enumerates Influence of ICAI in Recent Developments in GST
20 May 19
GST Council may consider national bench of AAAR next month; move to give certainty to taxpayers
AAR allows input tax credit by debt settlement under GST regime
Expect New Simplified GST Return Filing Form Soon
17 May 19
12% GST applicable on Dues If Completion Certificate was issued by 31st March, says CBIC
GST: Simplified Single Return is ready to Rollout in July
16 May 19
Computerised GST Refund for Exporters: Starts from June
GST: HC Explains Difference Between Workbook & Exercise Book
Revised Due Date for GST & GAAR Details in IT Audit Form
15 May 19
RBI needs to go for large rate cut in June, says SBI report
RBI needs to go for large rate cut in June, says SBI report
RBI may score a hat-trick on rate cut despite rising inflation
How much income tax is payable on rental income
Automatic refund of GST for eligible exporters likely from June
I-T dept again defers GST, GAAR reporting in tax audit report till March 2020
14 May 19
April GST return filing deadline extended till 20 June in parts of Odisha
Delta Corp touches 52-week low on report of GST evasion
Automated GST refund for exporters likely from June
Bond prices rise for second day as inflation stays below RBI target
13 May 19
Builders get time till 20 May to choose between tax rates
GST Council to introduce new tax returns filing system to simplify the compliance procedures for MSMEs
GST evasion cases on the rise
02 May 19
Are you an Income Tax Return (ITR) filer? Know 6 things that have changed; check deadline too
RERA second anniversary: Are the Wild West days of Indian real estate over?
To plug GST evasion, government may soon launch e-invoice provision
Demonetisation, GST wreaked havoc on marginalised workers: AIUWC
01 May 19
The quick and simple tax filing guide for NRIs - FY19
New GST to come up if Cong forms govt at Centre, says FM
Income Tax dept, GSTN to share tax payer data to scale up scrutiny
30 Apr 19
Change in GST rates, rules hit housing sales
Flawed GST structure putting domestic makers of Indian Railways locomotives, rolling stocks at a disadvantage
Can India embrace a GST rollback like Malaysia?
Crackdown on restaurants coming after customers catch them cheating on GST
11 Apr 19
Demonetisation, GST raised risks for poor; social protection needs private hand to step up
Vendors ask for allowing ITC under GST for supplies made to railways
Govt extends last date for filing final sales return for March till Apr 13
10 Apr 19
Income tax return filing for FY 2018-19 begins; ITR-1, 4 forms available for download
FADA welcomes new Rule 88A in CGST Act, move to benefit 15,000 dealers
GST Council working on possible changes, changes expected regardless of new govt
Why streamlined workflow and tax automation are critical in GST and E-way bill era
Blogs
We have Redesigned website 10/25/2015
Section Nature of Payment Threshold Limit of Payment 01-04-2017 to 31-05-2017 01-06-2017 onwards
192

Income from Salary

Senior Citizen (60 Years)

Rs. 3,00,000
Average rate of Tax + Education Cess (Surcharge if Salary > 50 Lacs) Average rate of Tax + Education Cess
(Surcharge if Salary > 50 Lacs)

Super Senior Citizen (80 Years)

Rs. 5,00,000
Others Rs. 2,50,000
192A Premature Withdrawal from EPF (wef 01.06.2015) (*If PAN not furnished Rate of TDS at Maximum Mariginal Rate of 34.608%)
Rs. 50,000
10% 10%
193

* Interest on Securities

Rs. 5,000 10% 10%
194A

Interest from a Banking Company

Rs. 10,000 per annum 10% 10%
194A

Interest other than from a Banking Company

Rs. 5,000 per annum 10% 10%
194B

Winning from Lotteries & Cross Word Puzzles

Rs. 10,000 per annum 30% 30%
194C

Transporters with valid PAN & to whom 44AE applicable

- 0% 0%
194C Payment to Contractors; Sub-contractor; Advertising Contractors (including other transporters) Rs.30,000 per contract (or)
Rs. 1,00,000 per annum
Individual/HUF 1% Others 2% Individual/HUF 1% Others 2%
194D Insurance Commision Rs. 15,000
Resident:5%
Domestic Company:10%
Resident:5%
Domestic Company:10%
194DA

Payment under life insurance policy (including Bonus)

Rs.99,999 per annum 1% 1%
194E

Non-resident Sportman or Sports Association

-

20% 20%
194EE

Out of deposit under NSS

Rs.2,499
Individual or HUF 10%
Other NA
Individual or HUF 10%
Other NA
194G

Commission on Sale of Lottery Tickets

Rs. 15,000
5% 5%
194H **Commission/Brokerage Rs. 15,000 per annum
5% 5%
194-I **Rent on Plant / Machinery Rs. 1,80,000 per annum 2% 2%
194-I

**Land or building or furniture or fitting

Rs. 1,80,000 per annum 10% 10%
194-IA Payment or transfer of Non -agricultural immovable property Rs. 50,00,000 & above 1% 1%
194-IB
Rent payable by an individual or HUF not covered u/s. 194I
Rs.50,000 per month

-
5%
194J Fees for Professional / Technical Services Rs. 30,000 per annum 10%
2% (For Call Centre)
10% (For Others)
194LA
Compulsory Acquisition of immovable Property Rs. 2,50,000
10% 10%

* Only for Debenture in which the public are substantially interested
** Other than Individual or HUF except those covered u/s 44AB

TCS Rates

206C

Scrap

-

1.00% 1.00%
206C

Tendu Leaves

-

5.00% 5.00%
206C

Timber obtained under a forest lease or other mode

-

2.50% 2.50%
206C

Any other forest produce not being a Timber or tendu leave

-

2.50% 2.50%
206C

Alcoholic Liquor for Human Consumption

-

1.00% 1.00%
206C

Packing lot, toll plaza, mining & quarrying

-

2.00% 2.00%
206C Purchase of coal lignite, Iron ore by a trader - 1.00% 1.00%
206C Sale Value of Motor vehicle whether in cheque or in any other mode of receipt Exceeding Rs. 10 Lakhs per transaction 1.00% 1.00%

Notes

1. Surcharges & Education Cess

Type of Payment Surcharge
Rate Education Cess (3.00%)
Salary (Resident & Non- resident) Upto 50 Lacs
Nil Yes
50 Lacs to  1 Crore 10%
Salary (Resident & Non- resident)
> 1 Crore
15%
Yes
Other Payments to Residents No Nil No
Other Payments to Non-Residents


Payment to Non-Residents (other than Cos) Upto 1cr Nil Yes
> 1 Crore 10%
Payments to Foreign Co. Upto 1cr Nil Yes
> 1 Crore 2%
> 10 Crores 5%

Interest on delay in deposit of tax after deduction

Stage of deduction Rate per month or part of the month

From date when deductible till actual deduction

1.00%

From date of deduction till payment

1.50%