If tax is not deducted, as
required, or not remitted
within the due dates, the
expenditure to which this
relates will not be allowed
as a deduction.
It can be claimed as a
deduction only in the
year in which the TDS is
remitted.
| Month |
Date |
Activity |
Remarks |
| January 06 |
5 |
Remittance of Service Tax |
Service tax collected during a. Quarter Oct ’05 – Dec ’05 for Non corporate assessees and b. Month of Dec ‘05 for corporate assessees |
| 7 |
Remittance of TDS |
||
| 15 |
Filing of TDS Return |
For tax deducted and remitted during the quarter Oct ’05 to Dec ‘05 |
|
| Remittance of Fringe Benefit Tax |
On fringe benefits provided during the Quarter Oct ’05 to Dec ‘05 |
||
| February 06 |
5 |
Remittance of Service Tax |
For corporate assessees - Service tax collected during the month of Jan ‘05 |
| 7 |
Remittance of TDS |
||
| March 06 |
5 |
Remittance of Service Tax |
For corporate assessees - Service tax collected during the month of Feb ‘05 |
| 7 |
Remittance of TDS |
||
| 15 |
Payment of Advance Tax |
Estimated tax for the Financial Year 2005 – 06 less advance tax paid during the year: a. in June, Sep and Dec ’05 for corporate assessees b. in Sep and Dec ’05 for non corporate assessees. |
|
| Remittance of Fringe Benefit Tax |
On fringe benefits provided during the Quarter Jan ’06 to Mar ‘06 |
||
| 31 |
Remittance of Service Tax |
Service tax collected during c. Quarter Jan ’06 – Mar ‘06 for Non corporate assessees and d. Month of Mar ’06 for corporate assessees |