A
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TDS STATEMENTS
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FORM NO.
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1.
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Salaries
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Quarterly
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24Q
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2.
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Other than salaries
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Quarterly
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26Q
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3.
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Payments other than salary to Non- Residents/NORs [also see Note (1) below]
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Quarterly
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27Q
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Quarter ending (For 1, 2 & 3)
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June
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31
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September
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31
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December
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31
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March
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31
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B
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RETURN FOR NON-DEDUCTION OF TAX
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FORM NO.
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Interest other than interest on Securities not exceeding ₹ 10,000/- by every branch of a banking company without deducting tax
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26QAA Quarterly
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30
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31
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31
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31
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C
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RETURNS OF TAX COLLECTION AT SOURCE (See Note 6)
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FORM NO.
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Quarterly returns
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27EQ
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15
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15
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15
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15
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D
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RETURNS OF INCOME
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FORM NO.
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ROI (Refer Note 9)
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1
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i) Companies other than those claiming exemption u/s. 11 or required to file a report in Section 92E
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6
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30
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ii) Company required to furnish report under Section 92E
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6
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30
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2
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Non-Corporate assessees
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a) Having Business Income
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i) Required to get their accounts audited under Income Tax law or any other law
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4 or 5
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30
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ii) Partner of a firm
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3
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30
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iii) Any other assessees
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3, 4 or 5 – Sugam
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31
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b) Having no Business Income
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1 Sahaj or 2
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31
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c) Charitable Trusts or societies or companies u/s. 25 claiming exemption u/s. 11
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7
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30
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E
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ADVANCE TAX PAYMENTS FOR INCOME TAX
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AGGREGATE TAX PAYABLE UP TO DUE DATE
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Companies
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Others
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1. First Instalment
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15%
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15%
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15
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2. Second Instalment
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45%
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45%
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15
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3. Third Instalment
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75%
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75%
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15
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4. Final Instalment
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100%
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100%
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15
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F
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ANNUAL INFORMATION RETURN (AIR) — 31ST AUGUST
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