Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
30 Oct 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of September 19
30 Oct 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of September 19
31 Oct 19 Filing of GSTR-1 for the quarter Jul-Sep, 19 , whose turnover < 1.5 cr
31 Oct 19 Quarterly statement of TDS deposited for the quarter ending September 30, 2019
07 Nov 19 Payment of TDS of October 2019 (For Govt deductors paying through challan)
11 Nov 19 Filing of GSTR-1 for the month of Oct, 2019 , whose turnover > 1.5cr
13 Nov 19 Filing of GSTR-6 for input service distributor for the month of Oct 2019
14 Nov 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of September, 2019.
14 Nov 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of September, 2019
15 Nov 19 P.F Payment
15 Nov 19 ESIC Payments
15 Nov 19 furnishing of Form 24G by an office of Government where TDS for m/o Oct 19 has been paid without production of a challan
20 Nov 19 Filing of GSTR-3B for the month of Oct, 2019
20 Nov 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Oct 2019
20 Nov 19 GST Return for NRI OIDAR service provider for the month of Oct 2019 (GSTR 5A)
30 Nov 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of October 19
30 Nov 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of October 19
07 Dec 19 Payment of TDS of November 2019 (For Govt deductors paying through challan)
11 Dec 19 Filing of GSTR-1 for the month of Nov, 2019 , whose turnover > 1.5cr
13 Dec 19 Filing of GSTR-6 for input service distributor for the month of November 2019
15 Dec 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of October, 2019.
15 Dec 19 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of October, 2019
15 Dec 19 P.F Payment
15 Dec 19 ESIC Payments
15 Dec 19 furnishing of Form 24G by an office of Government where TDS for m/o Nov 19 has been paid without production of a challan
20 Dec 19 Filing of GSTR-3B for the month of Nov, 2019
20 Dec 19 Filing of GSTR-5 for Non-resident foreign taxpayer for the month of Nov 2019
20 Dec 19 GST Return for NRI OIDAR service provider for the month of November 2019 (GSTR 5A)
30 Dec 19 furnishing of challan-cum-statement in respect of tax deducted u/s 194-IA in month of November 19
30 Dec 19 Due date for furnishing of challan-cum-statement in respect of tax deducted u/s 194-IB in month of November 19
07 Jan 20 Payment of TDS of December 2019 (For Govt deductors paying through challan)
11 Jan 20 Filing of GSTR-1 for the month of Dec, 2019 , whose turnover > 1.5cr
13 Jan 20 Filing of GSTR-6 for input service distributor for the month of December 2019
14 Jan 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of November, 2019.
14 Jan 20 Due date for issue of TDS Certificate for tax deducted under Section 194-IB in the month of November, 2019
15 Jan 20 P.F Payment
15 Jan 20 ESIC Payments
15 Jan 20 furnishing of Form 24G by an office of Government where TDS for m/o Dec 19 has been paid without production of a challan
18 Jan 20 Filing of GSTR-4 for the quarter Oct-Dec 2019
07 Oct 19
CBDT amends rules on Computation of Interest Income pursuant to Secondary Adjustments
Income Tax Authority of Regional E-Assessment Centres Notified
Indirect tax board removes circular on GST, but confusion remains
06 Oct 19
GSTR-9 is exceedingly complex. Things to consider in simplifying it
Govt to Initiate GST Return Filing (Sahaj & Sugam) via SMS
05 Oct 19
Only 7% taxpayers will be required to submit monthly GST returns
Availing ITC Is Not So Easy with Proposed GST Forms Sahaj and Sugam
04 Oct 19
91,916 cr Total Gross GST Revenue collected in the month of September, 2019, says Finance Ministry
20 Sep 19
Slash in GST Tax Rates and Its Impact on Economy is Uncertain
last date for filing GSTR 5 & 5A of August 2019
last date for filing GSTR 3b and GSTR 5 & 5A of August 2019
Five things to expect from GST Council meet in Goa today
17 Sep 19
GST Registration: Aadhaar Verification Mandatory for New Dealers from Jan 2020
Online Version of GST ANX-1 & ANX-2 Live on Portal for Simplified Returns
Chartered Accountancy Body ICAI Invites Practicing CAs To Provide Feedback On GST Implementation
16 Sep 19
Aadhaar verification to be must for new dealers from Jan 2020: GSTN
States wary of any move to reduce GST rates
GST Council to meet on Sep 20: Likely to Propose Single Refund Mechanism to sanction Refund
GST rate cut for Auto sector, Hyundai sales, and more
10 Sep 19
Centre may tweak Income Tax Act, wont replace it with direct tax code
GST annual return forms: A step towards anti-evasion
At Sept 20 Goa meet, GST Council to look into inverted duty structure issue
GST Return Filing: Confused about GST ANX-1 and GST ANX-2? All DECODED here
GST Conundrum
09 Sep 19
Interest accrued in PF account after cessation of employment is taxable
Here is All You Need To Know About Filing A Belated Income Tax Return (ITR)
You need a systemic approach to tackle systemic corruption: Arvind Virmani
MSMEs hail Centres move to quicken refunds of GST
22 Aug 19
Govt. extends Due date for GSTR-3B for July 2019 to Aug 22
After Britannia, now Parle hit by slowdown, says GST responsible for it
Further extension the only solution for GST annual return & GST audit
Fake GST registrations found in ‘evasion-prone’ commodities
21 Aug 19
Is the new GST return filing system really simple? Reconciliation holds the key
Parle may lay-off up to 10,000 employees over weakening demand, GST woes
20 Aug 19
Creation of Assessment Unit
Task force on direct taxes: Panel for review of tax brackets, surcharges
High Time to Form a GST Council-like Body for Public Expenditure, Says Bibek Debroy
19 Aug 19
Maruti Suzuki seeks tax relief for hybrid, CNG cars
Is the new GST return filing system really simple? Reconciliation holds the key
PM Economic Advisory Council: Need to set up GST Council-like body for public spending
18 Aug 19
37th GST Council Meeting Ready To Discuss Healthcare & Automobile Industry
80% Visakhapatnam traders yet to file GST returns
17 Aug 19
Weak Investment, Slow GST Collections Big Challenges For Indian Economy, Says Goldman Sachs
Stern action if GST returns are not filed, warns Chief Commissioner
05 Aug 19
Firms may get to raise prices after transferring GST cuts
Post GST Reduction Benefits, Mahindra Slashes e-Verito Price by up to Rs 80,000
04 Aug 19
Central GST: Fake invoices racket busted
Telangana: 17% growth in state GST collections
03 Aug 19
GST matters: CAG hits the nail on the head. The realities back up
Indian IT Industry Opposes Government’s Decision to Label Them as Brokers
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%