Friday, April 22, 2016

due dates of Income tax returns, tds, tcs, advance tax, issue of tds certificate for F.Y: 2016-17

Read Also:
F.Y: 2016-17 due dates of Service Tax, TDS, TCS, Central Exxcise, CST, VAT, PT, ESIC, PF 






APRIL - 2016 DUE DATES

7 April 2016 -
​Due date for deposit of Tax collected for the month of March, 2016. However, all sum collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

7 April 2016 -
​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of March, 2016

22 April 2016 -
​​​​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ in the month of March, 2016

30 April 2016 -
​Due date for deposit of Tax deducted for the month of March, 2016. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

30 April 2016 -
​Due date for deposit of TDS for the period January 2016 to March 2016 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H​.

30 April 2016 -
​Due date for furnishing of copies of declaration received in Form No. 60/61 (not being — received at the time of opening a bank account) during October 1, 2015 to December 31, 2015 to the concerned Director (Investigation)

30 April 2016 -
​Due date for e-filing of a statement in Form No. 61 containing particulars of Form No. 60 received during the period January 1, 2016 to March 31, 2016

MAY - 2016 DUE DATES

7 May 2016 -
​Due date for deposit of Tax deducted/collected for the month of April, 2016​. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan​

7 May 2016 -
​​​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of April, 2016

15 May 2016 -
​​​​Quarterly statement of TDS deposited for the quarter ending March 31, 2016

15 May 2016 -
​Quarterly statement of TCS deposited for the quarter ending March 31, 2016

22 May 2016 -
​​​​​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ in the month of April, 2016

30 May 2016 -
​Quarterly TDS/TCS certificates in respect of tax deducted (for payment other than salary) or tax collected during the quarter ending March 31, 2016

30 May 2016 -
​​​​Submission of a statement by non-resident (under  section 285​) having a liaison office in India for the financial year 2015-16

31 May 2016 -
​Certificate of tax deducted at source to employees in respect of salary paid and tax deducted during 2015-16​

31 May 2016 -
​Return of tax deduction from contributions paid by the trustees of an approved superannuation fund

31 May 2016 -
​Due date to furnish statement of reportable accounts (in Form No. 61B) for calendar year 2015 by reporting financial institutions

JUNE - 2016 DUE DATES

7 June 2016 -
​Due date for deposit of Tax deducted/collected for the month of May, 2016​. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan​

7 June 2016 -
​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of May, 2016

15 June 2016 -
​​​​​First instalment of advance income-tax in the case of a company for the assessment year 2017-18

22 June 2016 -
​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ in the month of May, 2016

30 June 2016 -
​Return in respect of securities transaction tax for the financial year 2015-16 ​

30 June 2016 -
​​​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending March 31, 2016

30 June 2016 -
​Statement to be furnished by AIF to units holders in respect of income distributed (during previous year 2015-16) to units holders

30 June 2016 -
​Report by an approved institution/public sector company under  section 35AC(4)/(5)​ for the year ending March 31, 2016

30 June 2016 -
​Due date for furnishing of statement of income distributed by business trust to its unit holders during the financial year 2015-16. This statement is required to be furnished to the unit holders in form No. 64B[As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]




JULY - 2016 DUE DATES
7 July 2016 -
​Due date for deposit of Tax deducted/collected for the month of June, 2016. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

7 July 2016 -
​Due date for deposit of TDS for the period April 2016 to J​une 2016 when Assessing Officer has permitted quarterly deposit of TDS under  section 192, 194A,  194D or  194H​​

7 July 2016 -
​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of June, 2016

15 July 2016 -
​Quarterly statement of TDSdeposited for the quarter ending June 30, 2016 when tax is deductedby a person other than an office of Government​

15 July 2016 -
​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2016

15 July 2016 -
​​​Quarterly statement of TCS deposited for the quarter ending 30 June, 2016

22 July 2016 -
​​​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ ​in the month of June, 2016

30 July 2016 -
​Quarterly TDS certificate (in respect of tax deducted for payments other than salary by a person not being an office of the Government) or quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending June 30, 2016

31 July 2016 -
​Annual return of income for the assessment year 2016-17 for all assessee other than (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited) or (d) an assessee who is required to furnish a report under section 92E​.

31 July 2016 -
​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2016

31 July 2016 -
​Quarterly statement of tax deducted if the deductor is an office of the Government for the quarter ending June 30, 2016

31 July 2016 -
​Statement by scientific research association, university, college or other association or Indian scientific research company as required by ​rules 5D, 5Eand 5F (if due date of submission of return of income is July 31, 2016)

AUGUST - 2016 DUE DATES

7 August 2016 -
​Due date for deposit of Tax deducted/collected for the month of July, 2016.  However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

7 August 2016 -
​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of July, 2016

15 August 2016 -
​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) by a person being an office of the Government for the quarter ending June 30, 2016

22 August 2016 -
​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ in the month of July, 2016


SEPTEMBER - 2016 DUE DATES

7 September 2016 -
​Due date for deposit of Tax deducted/collected for the month of August, 2016.  However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan​

7 September 2016 -
​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of August, 2016

15 September 2016 -
​​​First instalment (in the case of a non-corporate assessee) or second instalment (in the case of a corporate-assessee) of advance income-tax for the assessment year 2017-18

22 September 2016 -
​​​​​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ in the month of August, 2016

30 September 2016 -
​Audit report under  section 44AB​ for the assessment year 2016-17 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on September 30, 2016).

30 September 2016 -
​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5Eand 5F (if due date of submission of return of income is September 30, 2016)​​

30 September 2016 -
​Annual return of income for the assessment year 2016-17 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) working partner (of a firm whose accounts are required to be audited).





OCTOBER - 2016 DUE DATES

7 October 2016 -
​Due date for deposit of tax deducted/collected for the month of September, 2016​.  However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan​

7 October 2016 -
​​​​​Due date for deposit of TDS for the period July 2016 to September 2016 when Assessing Officer has permitted quarterly deposit of TDS under  section 192,  194A,  194D or  194H​

7 October 2016 -

​​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of September, 2016

15 October 2016 -
​Quarterly statement of TDS deposited for the quarter ending September 30, 2016 when tax is deductedby a person other than an office of Government​​

15 October 2016 -
​Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending September, 2016

15 October 2016 -
​Quarterly statement of TCS deposited for the quarter ending September 30, 2016

22 October 2016 -
​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ in the month of September, 2016.

30 October 2016 -
​Quarterly TDS certificate (in respect of tax deducted for payments other than salary by a person not being an office of the Government) or quarterly TCS certificate (in respect of tax collected by any person) for the quarter ending September 30, 2016

31 October 2016 -
​Due date for furnishing of Annual audited accounts for each approved programmes under  section 35(2AA)​

31 October 2016 -
​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2016

31 October 2016 -
​Quarterly statement of tax deducted if the deductor is an office of the Government for the quarter ending September 30, 2016

31 October 2016 -
​Due date for e-filing of a statement in Form No. 61 containing particulars of Form No. 60 received during the period April 1, 2016 to September 30, 2016

NOVEMBER - 2016 DUE DATES



7 November 2016 -
​Due date for deposit of Tax deducted/collected for the month of October, 2016. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

7 November 2016 -
​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of October, 2016

15 November 2016 -
​Quarterly TDS certificate (in respect of tax deducted for payments other than salary) by a person being an office of the Government for the quarter ending September 30, 2016

22 November 2016 -
​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ in the month of October, 2016

30 November 2016 -
​Annual return of income for the assessment year 2016-17 in the case of an assessee if he/it is required to submit a report under section 92E​ pertaining to international or specified domestic transaction(s)

30 November 2016 -
​Audit report under  section 44AB for the assessment year 2016-17 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under  section 92E​​

30 November 2016 -
​Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction

30 November 2016 -
​Statement of income distribution by venture capital company or venture capital fund in respect of income distributed during 2015-16

30 November 2016 -
​Statement to be furnished by AIF to Principal CIT or CIT in respect of income distributed (during previous year 2015-16) to units holders

30 November 2016 -
​Due date to exercise option of safe harbour rules for international transaction by furnishing Form 3CEFA

30 November 2016 -
​Due date to exercise option of safe harbour rules for specified domestic transaction by furnishing Form 3CEFB

30 November 2016 -
​Due date for filing of statement of income distributed by business trust to unit holders during the financial year 2015-16. This statement is required to be filed electronically to Principal CIT or CIT in form No. 64A [As prescribed under Rule 12CA inserted by the Income-tax (First Amendment) Rules, 2015, w.e.f. 19-1-2015.]​



DECEMBER - 2016 DUE DATES



7 December 2016 -
​​Due date for deposit of Tax deducted/collected for the month of November, 2016. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

7 December 2016 -
​Due date for furnishing of challan-cum-statement in respect of tax deducted under Section 194-IA in the month of November, 2016

15 December 2016 -
​Second instalment (in the case of an assessee other than a company) or third instalment (in the case of a company) of advance income-tax for the assessment year 2017-18

22 December 2016 -
​Due date for issue of TDS Certificate for tax deducted under  section 194-IA​ in the month of November, 2016

Read Also:
F.Y: 2016-17 due dates of Service Tax, TDS, TCS, Central Exxcise, CST, VAT, PT, ESIC, PF 

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