activity chart all

8/8/2019 Activity Chart All

1/71

Action Plan for Complianc

Sr. Submission June Se

Due dates Filed on Due dates

1 Submission of Share Holding Pattern 7/21/2009 7/8/2009 10/21/2009

2 Submission of Corpo. Governance Report 7/15/2009 7/8/2009 10/15/20093 Secretarial Audit Certificate by PCS 7/15/2009 7/17/2009 10/15/2009

4 Intimation of Board meeting for Qtr Result 7/22/2009 7/23/2009 10/22/2009

5 Issue of press Release of Board Meeting 7/22/2009 7/24/2009 10/22/2009

6 Announcement of Qtrly Result 7/30/2009 10/30/2009

(Within 15 minutes of Board meeting)

7 Publication of Quarterly Result 8/2/2009 11/2/2009

(Within 48 hours of Closure of Board Meeting

8 Three Copies of Qtrly Result signed by M.D. 8/1/2009 11/1/2009

9 Limited Review Certificate from Auditor 8/31/2009 11/30/2009

10 Half yearly Compliace Certificate by PCS N.A. 10/30/2009

11 Payment of Annual Listing Fees N.A. N.A.

12 Disclosure of Share holding of person holding N.A. N.A.15% or more Voting Right

13 Disclosure of Share holding from Director/ N.A. N.A.

Share holders

end of F.Y. (OR) submit audited financial results for enitre F.Y within 3 months of end of F.Y.

If company opts to submit audited financial result, it shall intimate Stock Exchange in writingF.Y. about such exercise of option.

Note :For the last Quarter, company has an option to submit unaudited financial results for the


2/71

s with Stock Exchange

pt. Dec March ACT

Filed on Due dates Filed on Due dates Filed on

1/21/2010 4/21/2010 Clause 35 (LA)

1/15/2010 4/15/2010 Clause 49 (LA)1/15/2010 4/15/2010 Clause 55A (DP)

1/22/2010 4/22/2010 Clause 41 (LA)

1/22/2010 4/22/2010 Clause 41 (LA)

1/30/2010 4/30/2010 Clause 41 (LA)

2/2/2010 5/2/2010 Clause 41 (LA)

2/1/2010 5/1/2010 Clause 41 (LA)

2/28/2010 5/31/2010 Clause 41 (LA)

N.A. 4/30/2010 Clause 47 (LA)

N.A. 4/30/2010 Clause 38 (LA)

N.A. 4/30/2010 8(3) SAST

N.A. 5/5/2010 13(3) & (6) PIT

with Audit Report.

within 1 month of end of

uarter within 1 month from


3/71

Particulars Quarterly Results

1 Clause 3 (c )

2 Clause 16/ 21 21 days in advance

3 Clause 16/ 21

4 21 days in advance

5 Clause 19 (a) 7 days in advance

6 Clause 19 (a)

7 Clause 20

8 Clause 22

9 Clause 28

10 Change in BOD/ Auditors Clause 30 within 30 days

11 Clause 31 (a) within 30 days

12One copy of Annual Report Clause 31 (c ) within 30 days

13Proceedings of AGM/EGM Clause 31 (c ) within 30 days

14Copy of Annual Report Clause 32

15 Clause 32

Sl.No.

Rules/ Section/Clause

Compliance Duedate

ending on30.06.2008

ending on30.09.2008

ending on31.12.2008

ending on31.03.2009

Issue of certificate fortransfer

1 month fromlodgement

Closure of Transfer Book(Dividend, Right, Bonus,Conversion)

Publication of notice ofbook closure

21 days inadvance

Sending of notice of bookclosure

Intimation of BM for buyback, rights & conversion

Transfer Book closure fordividend/ cash bonus

5 days before bookclosure date

Recoomendation of dividend/

cash bonus/ buy back/quarterly results

within 15 minutes of

closure of BM

Capital increase / issue offorfieted shares/ alteration ofcapital

within 15 minutes ofclosure of BM

Change in form/ nature ofsecurities

21 days notice inadvance

Six copies of Annual

25 days prior to themeeting

Consolidated FinancialStatement

25 days prior to themeeting


4/71

16 Shareholding Pattern Clause 35 21.07.2008 21.10.2008 21.01.2009 21.04.2009

17Strike, Lock outs, Closure Clause 36 immediately

18 Clause 38 before 30th April 30.04.2008

19 Clause 41 22.07.2008 22.10.2008 22.01.2009 22.04.2009

20 Issue of press release for BM Clause 41 22.07.2008 22.10.2008 22.01.2009 22.04.2009

21 Clause 41 30.07.2008 30.10.2008 31.01.2009 30.04.2009

22 Clause 41 02.08.2008 02.11.2008 02.02.2009 02.05.2009

23 Clause 41 immediatelly 01.08.2008 01.11.2008 01.02.2009 01.05.2009

24 Clause 41 31.08.2008 30.11.2008 28.02.2009 30.05.2009

25 Utilization of funds Clause 43 30.07.2008 30.10.2008 30.01.2009 30.04.2009

26 Clause 47 NIL 30.10.2008 NIL 31.03.2009

27 Clause 47 NIL 01.11.2008 NIL 01.04.2009

28 Clause 49 15.07.2008 15.10.2008 15.01.2009 15.04.2009

29 Clause 55A 15.07.2008 15.10.2008 15.01.2009 15.04.2009

30 Regulation 8 (3) NIL NIL NIL 30.04.2009

31 Regulation 54 (5) 07.07.2008 07.10.2008 07.01.2009 07.04.2009

32 Regulation 13 (3) NIL NIL NIL 30.04.2009

within 21 dasy ofeach quarter

Payment of Annual ListingFees

Intimation of BM for quarterlyresults

7 days in advance ofeach BM

7 days in advance of

each BMAnnouncement of quarterly

results

within 15 minutes of

closure of BM

Newspaper publication ofquarterly results

within 48 hours ofclosure of BM

3 copies of quarterly resultssigned by MD

Limited Review/ certificatefrom Auditor

within 60 days ofeach quarter


Half yearly Compliancecertificate from PCS

within 1 month ofeach half year

Submission of Half yearlyCompliance certificate from

PCS

within 24 hours of

receipt from PCS

Corporate GoverananceReport

within 15 days fromend of each quarter

Secretarial Audit Cerficatefrom PCS


Share holdings of persons

holding >15% voting rights

within 30 days from

end of Financial year

Certificate oftransfer/remat/demat


annual disclosure ofshareholding from directors/

shareholders

within 30 days fromend of Financial year


5/71

33 Disclosure to SE Regulation 13 (6) NIL NIL NIL 05.05.2009

34

35Disclosure to SE

within 5 days fromreceipt ofinformation

Disclosure of change inholding

Regulation 13 (1-2-4)

within 4 days fromchange

within 5 days fromreceipt of

information


6/71

to investor

SE

News paper

SE

SE

SE

SE

SE

SE

SE

SE

SE

To whomsubmitted

AllrecognisedSE

AllrecognisedSE

to each shareholders


7/71

SE

SE

SE

SE

SE

SE

SE

SE

SE

SE

SE

SE

two news

papersfax/ scan/

email

two newspapers

SE,NSDL/CDSL

Complianceofficer


8/71

SE

SE

to theCompany


9/71

Quarterly Requirments

Sl. No. Particulars Quarterly Results

1 Shareholding Pattern Clause 35 21.07.2009 21.10.2009 21.01.2010 21.04.201

2 Clause 41 22.07.2009 22.10.2009 22.01.2010 22.04.201

3 Issue of press release for BM Clause 41 22.07.2009 22.10.2009 22.01.2010 22.04.201

4 Announcement of quarterly results Clause 41 30.07.2009 30.10.2009 31.01.2010 30.04.201

5 Clause 41 02.08.2009 02.11.2009 02.02.2010 02.05.201

6 Clause 41 immediatelly 01.08.2009 01.11.2009 01.02.2010 01.05.201

7 Clause 41 31.08.2009 30.11.2009 28.02.2010 30.05.201

8 Corporate Goveranance Report Clause 49 15.07.2009 15.10.2009 15.01.2010 15.04.201

9 Secretarial Audit Cerficate from PCS Clause 55A 15.07.2009 15.10.2009 15.01.2010 15.04.201

10 Certificate of transfer/remat/demat 07.07.2009 07.10.2009 07.01.2010 07.04.201

11 Utilization of funds Clause 43 30.07.2009 30.10.2009 30.01.2010 30.04.201

Rules/Section/Clause

Compliance Duedate

ending on30.06.2009

ending on30.09.2009

ending on31.12.2009

ending on31.03.201

within 21 days of

each quarter

Intimation of BM for quarterlyresults



within 15 minutes ofclosure of BM

Newspaper publication of quarterlyresults within 48 hours ofclosure of BM

3 copies of quarterly results signedby MD

Limited Review/ certificate fromAuditor



within 15 days from

end of each quarter

Regulation

54 (5)

within 7 days from

end of each quarter



10/71

QRTR I QRTR II QRTR III QRTR IV

done

on 23-07-09

on24-07-09

done

on 17-07-09

Submited by

company butnormaly

directly filedby RTA atNSDL/CDSL


11/71

Halfyearly Requirmen

Sl. No. Particulars Quarterl

1 Clause 47 NIL 30.10.2009

2 Clause 47 NIL NIL

Rules/

Section/

Clause

Compliance

Due date

ending on

30.06.2009

ending on

30.09.2009

Half yearly Compliance

certificate from PCS

within 1 month

of each half

year

Submission of Half yearly

Compliance certificate from

PCS

within 24

hours of

receipt from

PCS


12/71

ts

Results Law

NIL 30.04.2010 SE PCS

NIL 01.04.2009 SE PCS

To whom

submitted

Autho

signator

y

ending on

31.12.2009

ending on

31.03.2010

Listing

Agreement

Listing

Agreement


13/71

yearly Requirm

Sl. No. Particulars Quarte

1 Regulation 8 (3) NIL NIL

2 Regulation 13 (3) NIL NIL

3 Disclosure to SE Regulation 13 (6) NIL NIL

4

5 Disclosure to SE

6 Clause 38

Rules/ Section/

Clause

Compliance

Due date

Share holdings of persons

holding >15% voting rights

within 30 days

from end of

Financial year

annual disclosure of

shareholding from directors/

shareholders

within 30 days

from end of

Financial year

within 5 days

from receipt of

information

Disclosure of change in

holding

Regulation 13 (1-

2-4)

within 4 days

from change

within 5 days

from receipt ofinformation

Payment of Annual Listing

Fees

before 30th

April


14/71

nts

ly Results Law

NIL 30.04.2010 SE

NIL 30.04.2010

NIL 05.05.2010 SE

to the Company

SE

30.04.2010 SE

To whom

submitted

Autho

signatory

SEBI (Substantial

Acquisition of

Shares &Takeover)

Regulations,

1996

Compliance

officer

SEBI (Prohibition

of Insider Trading

) Regulations,

1992

SEBI (Prohibition

of Insider Trading

) Regulations,1992

Director/Complia

nce Officer

SEBI (Prohibition

of Insider Trading

) Regulations,1992

SEBI (Prohibition

of Insider Trading) Regulations,

1992

Listing

Agreement


15/71

Sl. No. Particulars Compliance Due date

1 Monthaly payment of TDS 7 th of next month

2 Quarterly return of TDS

Rules/

Section/Clause


16/71

Return Realted to TDS & VAT

Quarterly Results To whom submitted Law

Bank through Challan I.T

15.07.2009 15.10.2009 15.01.2010 15.06.2010 Income Tax I.T

ending on

30.06.2009

ending on

30.09.2009

ending on

31.12.2009

ending on

31.03.2010


17/71

salary & other than salary : form 24Q, 26Q

BOD Payament to Non Resident/ NORs: Form 27Q

Autho

signatory


18/71


19/71

Due date chart for

the Maharashtra Val

For monthly payment For quarterly paymentMonth Quarter

April 21st May April

May 21st June to 21st July

June 21st July June

July 21st August July

August 21st September to 21st October

September 21st October September

October 21st November October

November 21st December to 21st January

December 21st January December

January 21st February January

February 31st March to 21st April

March 21st April March

Due date Tax >1000000 or

Refund>1 crore

Due date Tax >100000 &

1000000

or < 1crore


20/71

payment of tax under

ue Added Tax Act, 2002

For half-yearly paymentDue date

scheme or Newly

registered dealers.

April 21st

to October

September

October 21st

to April

March

Half year Tax


21/71

Payment of Service Tax

By Individuals, Proprietary Concerns and Partnership Firms

Payable on Amounts received during the quarter

1-Apr to 30-Jun 5-Jul

1-Jul to 30-Sep 5-Oct

1-Oct to 31-Dec 5-Jan

1-Jan to 31-Mar 31-Mar

Payment of Service Tax

By persons other than Individuals, Proprietary Concerns and Partnership Firms

Amount Received during Payable on

April 5-MayMay 5-Jun

June 5-Jul

July 5-Aug

August 5-Sep

September 5-Oct

October 5-Nov

November 5-Dec

December 5-Jan

January 5-Feb

February 5-Mar

March 31-Mar

Note :

Return of Service Tax

For Half Year

1-Apr to 30-Sep 25-Oct

1-Oct to 31-Mar 25-Apr

Payable on

If Service Tax paid electornically throughinternet banking, the due date for payment

shall be 6th of month followingmonth/Quarter except for themonth/Quarter ended on March.


22/71

A. No Tax is to be deducted from any sums payable to:

1. The Government

2. Reserve Bank of India

3. The Corporation established by or under a Central Act which is e

4. A mutual fund specified under section 10(23D)

B. Tax is to be deducted in the following cases at the time of payme

Sect. Relevant Rules Payer Payee

192 Salary Any person

Nature of

Payment

21A, 21AA, 26A,26B

Anyperson

Deduct if tax ispayable on Salaryincome after

a. Specified

exemption u/s.10.

b. Loss under

"Income fromhouse property"

c. Deduction u/ss.80C, 80CCD

80CCC, 80D,80DD, 80DDB

80E, 80G(specified), 80GG,80U and


23/71

[As per section

192(1A), theemployer has an

option not todeduct tax atsource on non-

monetaryperquisitesprovided to

employees andpay the said tax

himself)


24/71

193 Any personInterest on

Securities Deductin cases other

than whereamount of interestis payable

Any

Residentperson

a. by widely held

company ondebentures to

individual does notexceed Rs.2500/-.,

b. to LIC/GIC and

other insurancecompanies.

c. Interest on

Central/StateGovernment

security.

d. on specifiedsecurities.


25/71

194A

194B Any person

Interest (other

than interest onSecurities) Deduct

in cases otherthan whereamount of interest

payable does notexceed Rs. 5000up to 30th May,

2007 and from 1stJune, 2007:-

Any person

other thanindividuals

and HUFwho are notsubject to

tax audit inthepreceding

financialyear.

Any

Resident

a. ten thousand

rupees, where

the payer is abanking

company towhich the

BankingRegulation Act,1949 applies

b. ten thousandrupees, where

the payer is aco-operative

society engagedin carrying on

the business ofbanking

c. ten thousand

rupees on anydeposit with post

office under anyscheme framed

by the Central

Government andnotified by it inthis behalf; and

d. five thousand

in any othercases

Winnings from Any


26/71

194BB Any person

194C(1)

194C(2)

lottery and

crossword puzzlesincluding card

game or othergame or othergame of any sort

Deduct if amountexceeds Rs.5,000/- (For

winnings in kindsee proviso)

person

Winnings from

horse racesDeduct if amount

exceeds Rs.2,500/-

Any

person

Payment toResident

Contractors

Deduct if sumexceeds Rs.

20,000/- oraggregate amt. for

the financial yearexceeds Rs.50,000/-

Central orState Govt.

or Local

Authority orCorporation

or Companyor Co-op.

Society AnyAuthorityfor housing

accommo-dation etc.

Any Societyor Trust orUniversity

firm

Anyresident

person

who is acontractor

of thepayer

Payment toresident sub-contractor Deduct

Contractorsreferredabove and

AnyResidentPerson


27/71

194D Any Person

194E Any Person

194EE Any Person

194G Any Person

if sum exceeds Rs.20,000/- or total

amount for thefinancial year

exceeds Rs.50,000/-

Individualand HUF

subject toTax Audit in

thepreceding

financialyear. This

shall notapply inrespect ofpayments

Insurance

Commission toResident Deduct if

amount exceedsRs. 5000

Any

ResidentPerson

Payments to Non-

residentsportsmen/sports

association Noexemption

Non-

Resident

Payments of

deposits underNSS covered u/s.80CCA(2)(a)Deduct if amount

exceeds Rs.2,500/-

Any

Person

Commission/Remu

neration on sale of

lottery tickets toany person Deduct

if amount exceedsRs. 1,000

Any

Person


28/71

194H

194-I

Rent definition up to 13-7-2006

Rent definition from 13-7-2006

" Rent" means any payment, by whatever name called, under any leas

Commission or

Brokerage Deductif amount exceeds

Rs. 2500 p.a.

Same as in

Sec. 194Aabove

Any

Person

a. Rate raisedfrom 5% to 10%

w.e.f. 1-6-2007

b. Not applicableon any

commission orbrokerage

payable by BSNLor MTNL to their

PCO franchisees"

Rent paid to any

person resident forland, building or

building along withfurniture and

fittings Deduct if

amount exceedsRs. 120,000 p.a.w.e.f 1-6-2007 @

10% for use ofany machinery or

plant orequipment;(Service Tax shallbe excluded while

deducting tax

Same as in

Sec. 194Aabove

Any

Person

"Rent means any payments, by whatever name called, under any leas

such building is owned by the payee".

(i) Land; or (ii) building; or (iii) land appurtenent thereto a building (in

movable assets would be covered u/s. 194-I


29/71

194J

194LA Any Person

195 Rules 29B Any Person

Notes:

Fees for

professionalservices or

technical servicesDeduct if amountexceeds Rs. 20000

p.a. ForIndividuals andHUF on fees paid

exclusively forpersonal purpose

are exempt Rateraised from 5% to10% w.e.f. 1-6-

2007

Same as in

Section194A above

Any

Person

Payments ofCompensation on

acquisition ofcertain immovableproperty Deduct if

amount exceedsRs.1,00,000 p.a.

Anyresident

person

Interest or othersums not being

income chargeableunder the head

"Salaries" Deduct

in cases otherthan Dividendu/s.115-O

Non-Resident

not beinga

Company

or to aforeignCompany

1. Any person deducting any sum on or after April 1, 2005 shall furni

15 respectively.


30/71

2. No TDS would be required to be deducted on payments made to i

a. The sub-contractor owns not more than two goods carriages at

b. The sub-contractor furnishes a prescribed declaration to the pay

3. With effect from 1/04/2008, section 195 is amended to include th

date the Board has not notified the same.


31/71

xempt from Income Tax by

t:

1/12th of tax payable

calculated in the manner

specified in column 3

and following the rates

< Rs. 1,10,000

given below

Where the total income foran Individual


32/71

> Rs. 1,10,000

< Rs. 1,50,000

> Rs. 1,50,000

< Rs. 2,50,000

> Rs. 2,50,000

< Rs. 1,45,000

> Rs. 1,45,000

< Rs. 1,50,000

> Rs. 1,50,000

< Rs. 2,50,000

> Rs. 2,50,000

< Rs. 1,95,000

> Rs. 1,95,000

< Rs. 2,50,000

> Rs. 2,50,000

If the total income

exceeds Rs. 10,00,000,

10% surcharge is leviable

on the tax as calculated

above.

Additional 2% educational

cess is leviable on the

tax plus surcharge

Additional 1% secondary

and higher educational

cess is leviable on the

tax plus surcharge

Where the total income incase of women

Where the total income incase of senior citizen


33/71

Company Payment

above Rs. 1 crore

Other company

Other

Individuals/ HUF/BOI with

payment aboveRs.10,00,000

Other individuals/ HUF/ Co-

op. Soc./Localauthority/BOI

Firms payment up to Rs. 1crore


34/71

Other individuals/ HUF/BOI

exceeding Rs. 1 crore

Other Firms/Co-op. Soc./

Local authority

Individual/HUF/

Company Payment above

Rs. 1 crore

Individual/HUF/BOI with

payment aboveRs.10,00,000

Other company Firmspayment


35/71

Company/Firms

Non domestic Co.

Individuals/HUF/BOI

with payment above

Rs.10,00,000Other individuals/

HUF/Co-op. Soc./

Local Authority/BOI

Other company/Firms

Payment above

Rs. 1 crore

Company/Firm

Non domestic Co.

1. Advertising

Contracts :-

Rs.10,00,000

Other individuals/

HUF/BOI/Co-op.

Company/Firms

Other Company/Firms

2. Other Contracts :

Rs. 10,00,000

Other individuals/

Co-op. Soc. HUF/BOI

Company/Firms

payment exceeding

Rs. 1 crore

Other Company/Firms

BOI with payment above

Rs.10,00,000

Other individuals/Co-op.

Soc./Local authority/HUF/BOI

Other Company/FirmsPayment above Rs. 1 crore

Individuals/HUF/BOI

with payment above

Individuals/HUF/BOI

with payment above

Individual/HUF/BOI


36/71

Rs.10,00,000/-

Other individuals/HUF/

BOI/Co-op. Society

Company/Firms/

Soc. etc.

Payment exceeding

Rs. 1 crore

Other Company/Firms

Company

Payment exceeding

Rs. 1 crore

Other Company

Rs.10,00,000

Other individuals/

HUF/BOI

Payment up to 1 crore

Other Firms

Individual

with payment

above

Rs. 10,00,000 or

payment exceeding

Rs. 1 crore

Other individual/AOP/BOI/Firm etc.

Rs. 10,00,000

etc.

Rs.10,00,000

Other Individuals/

HUF/BOI Co-op. Soc.

Company/Firms

Payments exceeding

Rs. 1 crore

Other Company/

Firms/

Co-op. Soc.

with payment above

Individuals/HUF/BOI

with payment above

Individuals/HUF with

payment above

Other individual/HUF

Individuals/HUF/BOI

with payment above


37/71

Individual/HUF/BOI

with payment above

Rs. 10,00,000

Other individuals/

HUF/BOI Co-op. Soc.

Company/Firms etc.

Payment exceeding

Rs. 1 crore

Other Co./Firms

Rent for plant,

machinery

Individual

payment

Firms/Co.

paymentup to 1 crore

Others

Individual/HUF

with

payment above

Rs. 10,00,000

Other individuals/

HUF

Co./Firm/AOP/BOI

with

payment above

Rs. 10,00,000

Other

AOP/BOI/Co./

Firms/Soc.

e, sub-lease, tenancy or an

equipments

e, sub lease, tenancy or any

cluding factory building); or


38/71

Rs.10,00,000

Other Individuals/

HUF/BOI/Soc.

Payments to Co./Firms

above Rs. 1 crore

Others

Rs.10,00,000

Other individuals/HUF

Payment to Co./Firms

above Rs. 1 crore

Others

Individuals/HUF/BOI

with payment above

Individuals/HUF/BOI

with payment above

sh quarterly statements in


39/71

dividual, sub-contractors d

ny time during the financial

er in Form No. 15I.

person responsible for ded


40/71

TDS Chart

virtue of any law.

Rates of Deduction

Rate

NIL


41/71

10% of the amount

> Rs. 1,00,000

Rs. 4,000 +

20% of the amount> Rs. 1,50,000

Rs. 25,000+ 30% of the amount

> Rs. 2,50,000.

Rate

Nil

10% of the amount

> Rs. 1,45,000.

Rs. 500 + 20% of the amount

> Rs. 1,50,000

Rs 20,500 + 30% of the amount

> Rs.2,50,000.Rate

Nil

20% of the amount

exceeding

Rs. 1,95,000.

Rs. 11,000 + 30% of the amount

> Rs. 2,50,000


42/71


43/71


44/71

33.99%

33.90%

30.90%

33.99%

31.67%

1.13%

1.03%

1.13%

1.03%

2.27%

2.06%

2.27%

1.03%

1.13%


45/71

1.03%

1.13%

1.03%

22.66%

20.60%

11.33%

10.30%

10.30%

11.33%

11.33%

10.30%

22.66%

20.60%

11.33%

10.30%

11.33%

10.30%


46/71

11.33%

10.30%

11.33%

10.30%

Same

as in

Sec. 193

above

10.30%

11.33%

17.00%

15.45%

22.66%

20.60%

other agreement or arrangement for the use of (either separately or together) any,

other agreement or arrangement for the use of any land or any building (including factory building), toget

(iv) machinery; or (v) plant; or (vi) equipment; or (vii) furniture; or (viii) fittings, whether or not any or all


47/71

11.33%

10.30%

11.33%

10.30%

11.33%

10.30%

11.33%

10.30%

As per applicable DTAA or as per Part - II of Sch. I of the Finance Act, whichever is fbeneficial to the asses

orm No. 24Q and Form No. 26Q for the period ending on June 30, September 30, December 31 and March


48/71

ring the course of business of plying, hiring or leasing of goods carriages provided.

year and

uction of Income Tax to furnish the information relating to payment of any sum to the non resident or to fo


49/71

Application Form 13

Rule 33

(Tax

deduction

from contri

Time Limit

ForDepositing

Tax (Rule30)

TDS

Certificate Form

No./DueDate

(Rule 31)

Quarterly

Return/Statement

Form No.(Rules 37,

37A, 37B)

Declaration for NIL

deduction/ Applicationfor NIL/Lower deduction

(Rules 28, 28AA, 28AB,29C)

Within 7 daysfrom last day

of month inwhich

deduction ismade

Form No.16 / Form

No.16AA30th April

24Q/27A(return in

electronicmedia)

bution paid bytrustees


50/71

of an

approved

super-annuation

fund)


51/71

then within

within one

week fromlast day of

the month inwhich incomepaid or

creditedwhichever isearlier. If

payeesaccount is

credited onlast day ofaccounting

year thenwithin 2months from

the end of

the month inwhich creditgiven

Form

No.16A

26Q/27A

(return inelectronic

media)

Application Form 13

Declaration Form 15G,Form 15H

a) Within

one monthfrom the

end of themonth inwhichcredit is

given orthe

amount ispaid

b) For

conso-lidated

certificateat the

request ofpayee 30thApril

c) If credit

is given on

last day ofthe year

7 days

afterexpiry

of 2months

of closing

of year


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do do

Form N.A.

26Q/ 27A


media)

Application Form 13

Declaration Form 15G,Form15H

Within 7 days Form


53/71

Form N.A.

Form Application Form 13

Form Application Form 13

from last day

of month inwhich

deduction ismade

No.16A

within onemonth

from endof themonth

duringwhichsums have

been paid

26Q/27A


media)

Within 7 days

from last dayof month in

whichdeduction is

made

Form

No.16A Asin Section

194Babove

26Q/27A(return inelectronic

media)

Within oneweek from

last day of

the month inwhich income

paid So orcredited

whichever isearlier. Ifpayees

account iscredited on

last day ofaccountingyear then

within 2months fromthe end of

the month inwhich credit

given

Form 16Asame as in

Section

193 above

26Q/27A

(return in

electronicmedia)

Same as perSection194C(1)

FormNo.16Asame as in


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do Application Form 13

Form Declaration Form 15G/15H


Section193 above

26Q/27A


media)

Same as in

Section 193above

Form

No.16Asame as in

Section193 above

Same as in

Section 193Above

Form

No.16Asame as in

Section193 above

Form 27Q

same as inSection 195

below

Within 7 days

from last dayof month inwhich isdeduction is

made

Form

No.16A asin Sec.194Babove

26Q/27A(return inelectronic

media)

Same as in

Section 193

above

Form 16A

same as in

Section193 above


55/71


do do Application Form 13

Same as in

Section 193above

Form

No.16Asame as in

Section193 above

Form No. 16A

same as inSection 193

above

rniture, fittings and the land appurtenant thereto, whether or not

ve are owned by the payee. Thus w.e.f. 13-7-2006 even rentals of


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Application Form 13


Application Form 13

Same as in

Section 193above

Form No.

16A sameas in

Section193 above

Form 26Q/27A

(returns inelectronic

media)

Within 7 daysfrom last day

of month inwhichdeduction is

made

FormNo.16A as

in Sec.194Babove

Same as inSection 193

above

Form No.16A same

as inSection

193 above

Form 27Q/27A(returns in

electronicmedia) within

14 days of end

of quarter inwhichdeduction

made or ifcredit is givenon last day ofthe accounting

year thenwithin 14 days

after expiry of2 months of

closing

Refer NoteNo.3

financial year and file by July 15, October 15, January 15 and June


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any in a form and manner which will be prescribed by the board. Till


58/71

TDS RATES FOR THE

Section An Individual,

(in Rs.) HUF, BOI, AOP

192 Salary * Normal Rate Normal Rate

193 2,500* 10.3 11.33

(Listed)

10,000 10.3 11.33

(ii) Any Other - 20.6 22.66

Interest on

194 2,500 20.6 22.66

Section 115-O

194A 5,000 10.3 11.33

10,000 10.3 11.33

10,000 10.3 11.33

10,000 10.3 11.33

deposit scheme

framed by CG

Nature ofPayment

ThresholdLimit

Pay-ments less

than Rs.10 lakh

Pay-ments more

than Rs.10 lakh

Interest on

Securities

(i) Interest on

Debentures or

securities

(ii) Interest on 8%

Savings (Taxable)Bonds,2003

securities

(Unlisted)

Dividend other

than dividend

covered by

Interest other than

interest onsecurities

(cases other than

below)

-Where the payeris-

(I) Banking

company

(II) Co

-operativesociety engaged in

banking business

(III) Post office

under a


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194B Winning from 5,000 30.9 33.99

Lotteries

Non-domestic Co.

194BB 2,500 30.9 33.99

Races

194C

20,000** 1.03 1.133

20,000** 2.06 2.266

(III) Sub-Contracts 20,000** 1.03 1.133

* after considering deduction u/c VIA Male : Rs. 1,10,0

194D 5,000 10.3 11.33

194E Non-Resident 10.3 11.33

194EE 2,500 20.6 22.66

194F 20.6 22.66

194G 1,000 10.3 11.33

Non-domestic Co.

194H 2,500 10.3 11.33

194I Rent to Resident

120,000 11.33

plant/equipment

in (a)

i. Individual/ HUF 15.45 16.995

Winnings from

Horse

Payment tocontractors

(I) In case

of Advertising

(II) Other

Contracts

Insurance

Commission

sportsman/sports

association

Non-domestic Co.

Deposits under

NSS to

Resident/Non-

Resident

Repurchase of

units of MF/UTI

from Resident /

Non-ResidentCommission on

sale of

lottery tickets to

Resident/Non-

Resident

Commission or

Brokerage to

Resident

(a) Rent for

machinery/

10.3

(b) Rent for other

than

120,000


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120,000 NA NA

194J 20,000 10.3 11.33

194LA 100,000 10.3 11.33

196B Income from units 10.3 11.33

196C 10.3 11.33

196D 20.6 22.66

* In case of individual resident only

** If consolidated amount during the year exceeds Rs. 50,000.

TCS RATES FOR THE A.Y. 2009-10 (in %)

206C Scrap 1.03 1.133

Non-domestic Co.

206C Tendu leaves 5.15 5.665

Non-domestic Co.

206C 2.575 2.8325

Non-domestic Co.

(See 1.below)

ii. Other than

Individual/ HUF

Fees for

Professional/

Technical Servicesto Resident

Compensation to

Resident on

acquisition ofimmovable

property

(including long-

term

Capital Gain ontransfer

of such units) to an

offshore fund

Income from

foreign

currency bonds orGDR of Indian

Company

Income of FII from

securities not being

dividend, long-

term and short-term capital gain

Timber obtained byany mode and any

other forest

produce


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206C 1.03 1.133

Non-domestic Co.206C 2.06 2.266

Non-domestic Co.

Corrections/ suggestions for TCS :

1. The wordings u/s. 206C are :

"Timber obtained under a forest leas /Timber obtained by any mode other than un

2. These words are not there in the section

Alcoholic liquor for

human

consumption and

Indian made

foreign liquor (See

2. below)

Parking lot, tollplaza, mining and

quarrying


62/71

A.Y. 2009-10 (in %)

Firm Company

N.A. N.A. N.A. N.A. N.A.

11.33 10.3 20.6 22.66

10.3 11.33 10.3 20.6 22.66

20.6 22.66 20.6 20.6 22.66

20.6 22.66 20.6 20.6 22.66

10.3 11.33 10.3 20.6 22.66

10.3 11.33 10.3 20.6 22.66

10.3 11.33 10.3 20.6 22.66

10.3 11.33 10.3 20.6 22.66

A Co-op. Soc,Local

Authority

Pay-ment does

not exceed 1

crore

Pay-ment

exceeds 1 crore

Payment does

not exceed 1

crore

Payment

exceeds 1

crore

10.3


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30.9 33.99 30.9 30.9 33.99

30.9 31.6725

30.9 33.99 30.9 30.9 33.99

1.03 1.133 1.03 1.03 1.133

2.06 2.266 2.06 2.06 2.266

1.03 1.133 1.03 1.03 1.133

00; Female : Rs. 1,45,000; Senior citizen : Rs. 1,95,000

10.3 11.33 10.3 20.6 22.66

10.3 11.33 10.3 10.30 11.33

10.5575

NA NA NA NA NA

NA NA NA NA NA

10.3 11.33 10.3 10.3 11.33

10.3 10.5575

10.3 11.33 10.3 10.3 11.33

10.3 11.33 10.3 10.3 11.33

NA NA NA NANA


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20.6 22.66 20.6 20.6 22.66

10.3 11.33 10.3 10.3 11.33

10.3 11.33 10.3 10.3 11.33

NA NA NA 10.3 10.5575

10.3 11.33 10.3 10.3 10.5575

20.6 22.66 20.6 20.6 21.115

1.03 1.133 1.03 1.03 1.133

1.03 1.05575

5.15 5.665 5.15 5.15 5.665

5.15 5.2787

2.575 2.8325 2.575 2.575 2.8325

2.639375


65/71

1.03 1.133 1.03 1.03 1.133

1.005752.06 2.266 2.06 2.06 2.266

2.1115

der a forest lease "


66/71

rates of inc

Tax Rates (includes surcharge and Education Cess) for assessment

Individuals/HUF/AOP/BOI

Income (Rs.)

Up to 1,50,000 NIL NIL

1,50,001-3,00,000 10.3 11.33

3,00,001-5,00,000 20.6 22.66

5,00,00110,00,000 30.9 33.99

10,00,000 + NA 33.99

For Resident Senior Citizen (65 yrs. of age & above)

Income (Rs.)

Up to 2,25,000 NIL NIL

2,25,001-3,00,000 10.3 11.33

3,00,0015,00,000 20.6 22.66

5,00,00110,00,000 30.9 33.99

10,00,000 + NA 33.99

MAT Payable by Companies

10.3 11.33

Income < Rs.

10,00,000

Income > Rs.

10,00,000

Income < Rs.10,00,000

Income > Rs.10,00,000

Income < Rs.1,00,00,000

Income > Rs.1,00,00,000

Minimum Alternate tax

on book profit


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Tax rates for Capital Gains

NIL NIL NIL

NIL NIL NIL

without Indexation or 10.30% 11.33% 10.30%

with Indexation 20.60% 22.66% 20.60%On any other asset 20.60% 22.66% 20.60%

15.45% 17.00% 15.45%

Others

Advance Tax (Where tax payable exceeds Rs. 5,000)

For Companies

Jun-15 15%

Sep-15 30% 30%

Dec-15 30% 30%

Mar-15 Balance Balance

For Ind. HUF,BOI, AOP

(Income < Rs.10 lakhs)

For Ind. HUF,BOI, AOP

(Income > Rs.10 lakhs)

ForPartnership

& CorporateAssessee

(Income Rs.

10,00,000

Income > Rs.1,00,00,000


71/71

OTHER

28.33% 14.16% 0%

28.33% 22.66% 0%

NON EQUITY MUTUAL

LIQUID equity

activity chart all

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