DUE DATE FOR FILING OF RETURN OF INCOME

Assessee Type

A.Y.2013-14

A.Y.2014-15

A company

30/09/2013.

30/09/2014.

30/09/2013.

30/09/2014.

30/09/2013.

30/09/2014.

31/07/2013.

31/07/2014.

A person other than a company whose accounts are
required to be audited under the Income Tax Act or any
other law
A working partner of a firm whose accounts are required
to be audited under the Income Tax Act or any other law
Any other taxpayer

PAYMENT OF ADVANCE TAX
Advance tax amount to be paid till date

Due Date for
Payment

(Other than Company)

(Company)

15/06/2013.

NIL

15% of assessed tax

15/09/2013.

30% of assessed tax

45% of assessed tax

15/12/2013.

60% of assessed tax

75% of assessed tax

15/03/2014.

100% of assessed tax

100% of assessed tax

SERVICE TAX (ST)
Period
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14

Due Date for Payment
(Other than
Company)
05/07/2013.

05/10/2013.

05/01/2014.

31/03/2014.

Due Date for
Payment
(Company)
05/05/2013.
05/06/2013.
05/07/2013.
05/08/2013.
05/09/2013.
05/10/2013.
05/11/2013.
05/12/2013.
05/01/2014.
05/02/2014.
05/03/2014.
31/03/2014.

Due Date
for Return

25/10/2013.

25/04/2014.

Interest Rate

Interest
calculated
from

Penalty for
Late Filing

Upto 15 days
18%p.a. who is
Rs..500/-Upto
liable for Audit
30 days
&
Rs.1000/From the Due
15%p.a. who is
&
Date of
not liable for
thereafter
payment
Audit
Rs..100/- per
(Daywise
day,
Interest)
Maximum of
Rs..20,000/-

VAT & CST
Period

Due Date (Monthly)

Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14

21/05/2013.
21/06/2013.
21/07/2013.
21/08/2013.
21/09/2013.
21/10/2013.
21/11/2013.
21/12/2013.
21/01/2014.
21/02/2014.
21/03/2014.
21/04/2014.

Due Date
(Quarterly)

Due Date
(Half-Yearly)

Interest Rate

Interest
calculated
from

Penalty for
Late Filing

15% p.a.
(Day-wise
Interest)

From the Due
Date of
Payment

Rs..5000/- Per
Return (i.e.
Vat & CST
Separately)

21/07/2013.
30/10/2013.
21/10/2013.

21/01/2014.
30/04/2014.
21/04/2014.

EMPLOYEES PROFESSION TAX (PTRC)
Period
(Salary for the
Month)
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14

Period of
Return

Due Date
(Monthly)

Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14

30/04/2013.
31/05/2013.
30/06/2013.
31/07/2013.
31/08/2013.
30/09/2013.
31/10/2013.
30/11/2013.
31/12/2013.
31/01/2014.
29/02/2014.
31/03/2014.

Due Date
(Quarterly)

Due Date
(Yearly)

Interest
Rate

Interest
calculated
from

Penalty for
Late Filing

1.25% p.m.

From the
Due Date
Payment

Rs..1000/Per Return

30/06/2013.

30/09/2013.
31/03/2014.
31/12/2013

31/03/2014.

TAX DEDUCTED AT SOURCE (TDS)
Due Date for
Return

Apr-13

Due Date for
Payment
07/05/2013.

May-13

07/06/2013.

15/07/2013.

Jun-13

07/07/2013.

Jul-13

07/08/2013.

Aug-13

07/09/2013.

Sep-13

07/10/2013.

Oct-13

07/11/2013.

Nov-13

07/12/2013.

Dec-13

07/01/2014.

Jan-14

07/02/2014.

Feb-14

07/03/2014.

Mar-14

07/04/2014.

Period

Interest Rate

15/10/2013.
1.5% p.m.
15/01/2014.

15/05/2014.

Interest calculated
from

Penalty for Late
Filing

Date of Deduction Rs.. 200 per day till
OR
the return is filed
Date of Payment
or
Whichever is earlier. maximum upto TDS
amount

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