Usefa| O|arts

fer !at Oep||arce

Usefa| O|arts
fer !at Oep||arce
Il
Il
Vay 2013
|srsr|1.
|ncome Tax
6ompan|es Act
8erv|ce Tax
PF
E8|6
Exc|se
VAT
8tamp 0uty
CA. 0|res| Kurar TejWar|
@CA0|res| Kurar TejWar|
Pr|rl|rg ard Puo||s||rg R|g|ls:
For Vuroa|: Tax Pr|rl
F|ll| Ed|l|or: Vay 2013
Pr|ce Rs. 50/-
Pub||shedy
Tax pr|rl
1ZZ , Per|r Nar|rar 3lreel, Forl Vuroa| 100 001
P|ore : 808055355, 131Z0909, 2293321
weo : WWW.laxpr|rl|rd|a.cor
Pr|ntedat
Pr|rl Tec|, 8orarj| Lare, Forl , Vuroa| - 1001
A|| ellorls |ave oeer rade lo avo|d errors or or|ss|ors |r l||s ooo|.
loWever, errors ray |apper. Ne|l|er l|e puo||s|ers, ror l|e aul|ors or
se||ers W||| oe respors|o|e lor ary darage or |oss ol acl|or lo ary ore, ol
ary ||rd, |r ary rarrer.
No parl ol l||s ooo| ray oe reproduced or cop|ed |r ary lorr or oy ary
lorr or oy ary rears W|l|oul l|e Wr|ller perr|ss|or ol l|e puo||s|ers.
A|| d|spules suojecl lo Vuroa| jur|sd|cl|or.
Note fromPub||sher
For over 50 years lax pr|rl |as served l|e lax ard accourl|rg
corrur|ly oy prov|d|rg lax lorrs, corpary sea|, reg|slers ,ooo|s ard
laxal|or sollWare. we are p|eased lo preserl our very l|rsl puo||cal|or,
W||c| |s exlrere|y uselu|, W|l| ||g| qua||ly |ayoul ard pr|rl|rg ard al a
very |oW cosl.
w|l| ru|l|p|e |aWs ard corp|ex corp||arce requ|rererls, ore |as lo
|eep relerr|rg lo severa| puo||cal|ors ard Weo s|les. T||s ooo| |s ar
allerpl lo or|rg severa| areas ol |ega| corp||arce al a s|rg|e p|ace |r a
very s|rp|e ard easy rarrer.
we are sure our readers W||| oerel|l lror l||s uselu| corp||al|or oy
CA0 K TejWar|.
we We|core your correrls al corlacl_laxpr|rl|rd|a.cor
1. ncome Tax Pates ndIvIdual ....................................1
2. ncome Tax Pates Dther than ndIvIduals .....................2
J. Tax on dIstrIbutIon of dIvIdend , buyback of shares ..........2
4. T0S Pate Chart: PesIdent ........................................J
5. T0S Pate Chart: NonPesIdent ..................................4
6. nterest Accrual: NSC..............................................5
7. TCS Pate Chart .....................................................5
8. T0S Pate under 0TAA TreatIes ...................................6
9. CapItal CaIn Tax Pates / Cost nflatIon ndex .................9
10. PenaltIes under ncome Tax Act ...............................10
11. 0eprecIatIon Chart ncome Tax...............................11
12. nterest payable ncome Tax Act .............................12
1J. Cold SIlver Pates of Last 12 Years ...........................12
14. 0eprecIatIon Chart CompanIes Act...........................1J
15. PF, ESC E Payroll ComplIance..................................14
16. PDC ComplIance ..................................................15
17. ServIce Tax ComplIance..........................................16
18. Stamp 0uty |umbaI .............................................17
19. 7AT |aharashtra ................................................18
20. 0ue 0ate Chart....................................................19
21. ExcIse 0uty: PerIodIcal Peturns ................................19
Index
1
Assessment Rate
Year
N|| uplo 1,0,000 uplo 1,90,000 uplo 2,10,000
10 1,0,001 lo 5,00,000 1,90,001 lo 5,00,000 2,10,001 lo 5,00,000
20 5,00,001 lo 8,00,000 5,00,001 lo 8,00,000 5,00,001 lo 8,00,000
30 Aoove 8,00,000 Aoove 8,00,000 Aoove 8,00,000
0ess J/
NlL uplo 1,0,,000 uplo 1,90,000 uplo 2,10,000
10 1,0,001 lo 3,00,000 1,90,001 lo 3,00,000 2,10,001 lo 3,00,000
20 3,00,001 lo 5,00,000 300001 lo 500000 3,00,001 lo 5,00,000
30 Aoove 5,00,000 Aoove 5,00,000 Aoove 5,00,000
0ess J/
Cenera| women 8en|or
6|t|zen
2011-12
2010-11
Assessment Rate
Year
N|| uplo 2,00,000 uplo 2,50,000 uplo 5,00,000
10 2,00,001 lo 5,00,000 2,50,001 lo 5,00,000 -
20 5,00,001 lo 10,00,000 5,00,001 lo 10,00,000 5,00,001 lo 10,00,000
30 Aoove 10,00,000 Aoove 10,00,000 Aoove 10,00,000
0ess J/
Cenera| 8en|or 6|t|zen
60 to 79 years 80 years & above
2013-14
Assessment Rate
Year
N|| uplo 2,00,000 uplo 2,50,000 uplo 5,00,000
10 2,00,001 lo 5,00,000 2,50,001 lo 5,00,000 -
20 5,00,001 lo 10,00,000 5,00,001 lo 10,00,000 5,00,001 lo 10,00,000
30 Aoove 10,00,000 Aoove 10,00,000 Aoove 10,00,000
3urc|arge _10 |l lola| |rcore exceeds 1 Crore - 0ess J/
Cenera| 8en|or 6|t|zen
60 to 79 years 80 years & above
2014-15
Assessment Rate
Year
N|| uplo 1,80,000 uplo 1,90,000 uplo 2,50,000 uplo 5,00,000
10 1,80,001 lo 5,00,000 1,90,001 lo 5,00,000 2,50,001 lo 5,00,000 -
20 5,00,001 lo 8,00,000 5,00,001 lo 8,00,000 5,00,001 lo 8,00,000 5,00,001 lo 8,00,000
30 Aoove 8,00,000 Aoove 8,00,000 Aoove 8,00,000 Aoove 8,00,000
0ess J/
Cenera| women 8en|or 6|t|zen
60 to 79 years 80 years & above
2012-13
Income Tax Rates
For lndvducls, H0F, AOP, 8Ol
Tota| |ncome Rate of Rate of
|ncome HAT|AHT
Tax (7} (7}
Tax Rates for 0omest|c 6ompan|es
uplo Rs. 1 Crore 30.90 19.055
Exceed|rg 1 Crore oul rol exceed|rg 10 Crore 32.115 20.008
Exceed|rg Rs. 10 Crore 33.99 20.90
Tax Rates for Fore|gn 6ompan|es
uplo Rs. 1 Crore 11.20 19.055
Exceed|rg 1 Crore oul rol exceed|rg 10 Crore 12.021 19.13
Exceed|rg Rs. 10 Crore 13.2 20.008
Tax Rates for F|rms | LLPs|Loca| Author|t|es
uplo Rs. 1 Crore 30.90 19.055
Exceed|rg 1 Crore 33.99 20.91
Income Tax Rates - Other than Individuals
Assessment Yecr 201415
PaybIe By On Section Rate
Domestic Company Dividend Distribution 115-O 16.995
Domestic Company Tax on buyback of unlisted shares 115QA 22.660
Securitisation Trust ncome distribution to investors : ndividual/HUF 115TA 28.325
Securitisation Trust ncome distribution to investors : Other persons 115TA 33.990
Tax on distribution of dividend, buyback of shares
A|ternat|ve H|n|mum tax
Net |ncome range
Income-tax Rates: Co-operative Societies
uplo Rs. 10,000 10
Rs. 10,000 lo Rs. 20,000 20
Rs. 20,000 ard aoove 30
8urcharge
ll |rcore uplo Rs. 1 Crore N|| 19.055
ll |rcore Exceeds 1 Crore 10 20.91
Educal|or Cess 2
3ecordary ard l|g|er Educal|or Cess 1
Rate of |ncome tax
2
TDS Rate Chart: Resident
Description
194A
194B
194C
194D
194H
194 I
194J
194
FINANCIAL YEAR 2013-2014 : ASSESSMENT YEAR 2014-2015
ThreshoId
Company
Firm
Co-op Soc.
LocaI
Authority
If No PAN
Or
InvaIid
PAN
IndividuaI
HUF
10
10
30
1
1
10
10
10
2
10
10
10
30
20
10
10
1
20
20
30
20
20
20
20
20
20
20
20
20
30
20
20
20
20
10,000
5,000
10,000
30,000
75,000
20,000
5,000
1,80,000
1,80,000
30,000
-
-
5,000
1,000
1,000
2,00,000
50,00,000
Nature of payments
lrleresl - Payao|e oy 8ar|s
lrleresl - Payao|e oy 0l|ers
w|rr|rg lror Loller|es / CrossWord Puzz|e
Payrerl lo Corlraclors - 3|rg|e Trarsacl|or
Payrerl lo Corlraclors - Aggregale dur|rg FY
lrsurarce Corr|ss|or
Corr|ss|or / 8ro|erage
Rerl
Rerl-P|arl / Vac||rery
Proless|ora| Fees
0|reclors lees
0eered 0|v|derd
w|rr|rgs lror |orse race
Repurc|ase ur|ls oy VFs
Corr|ss|or - Lollery
lrrovao|e Properly (Corpu|sory Acqu|s|l|or)
Sec.
10
10
30
2
2
10
10
10
2
10
10
10
30
20
10
10
1
194BB
194F
194G
194LA
194-IA Trarsler ol |rrovao|e properly, ol|er l|ar
agr|cu|lura| |ard ( W.e.l. Jure 1, 2013)
3
Rate Amount Rate Rate
1
TDS Rate Chart: Non-Resident
Upto Rs
1 6rore
Hore
than
Rs 1
6rore
Hore than
Rs.
1 6rore
but upto
Rs.
10 6rore
Upto Rs
1 6rore
Hore
than
Rs 10
6rore
Non-Res|dent Non 0omest|c 6ompany
FINANCIAL YEAR 2013-2014 : ASSESSMENT YEAR 2014-2015
Nature of Payments
8ect|on
1918 w|rr|rg lror |oller|es / CrossWord puzz|e 30.900 33.990 30.900 31.518 32.115
19188 w|rr|rg lror |orse race 30.900 33.990 30.900 31.518 32.115
191E Payrerl lo lore|gr c|l|zer sporlspersor/ erlerla|rer 20.00 22.0 20.00 21.012 21.30
191F Repurc|aes ol ur|ls oy Vulua| Furds 20.00 22.0
1910 Corr|ss|or or sa|e ol |ollery l|c|els 10.300 11.330 10.300 10.50 10.815
191L8 lrleresl oy |rlraslruclure deol lurd 5.150 5.5 5.150 5.253 5.108
191LC lrleresl or approved |org |rlraslruclure oord 5.150 5.5 5.150 5.253 5.108
191L0 lrleresl or rupee deror|aled oord 5.150 5.5 5.150 5.253 5.108
198 lrcore lror ur|ls lo ar olls|ore lurd 10.300 11.330 10.300 10.50 10.815
19C lrleresl ol lre|gr currercy oords or 00R 10.300 11.330 10.300 10.50 10.815
190 lrcore lror secur|ly lo Fll 20.00 22.0 20.00 21.012 21.30
195 0l|er 3ur
a |rcore ol lre|gr exc|arge assel lo lrd|ar C|l|er 20.00 22.0
o Lorg Terr Cap|la| 0a|rs
(|) urder 3ec 115E / 112(1)@(|||) 10.300 11.330 10.300 10.50 10.815
(||) 0l|er 20.00 22.0 20.00 21.012 21.30
c 3|orl Terr Cap|la| 0a|rs - 3ec. 111A 15.150 1.995 15.15 15.Z59 1.223
d lrleresl or lore|gr currercy |oar oy 0ovl. /lrd|ar corpary 20.00 22.0 20.00 21.012 21.30
e Roya|ly
(|) lr respecl ol copyr|g|l or ooo|s/corpuler sollWare 25.Z50 28.325 25.Z5 2.25 2Z.038
0thers
(|) Agreererl rade oelWeer 01-01-1 ard 31-3-Z 30.900 33.990 51.500 52.530 51.0Z5
(||) Agreererl rade aller 31-3-Z 25.Z50 28.325 25.Z5 2.25 2Z.038
l Fees lor lec|r|ca| serv|ce
(|) Agreererl rade oelWeer 01-03-1 ard 31-3-Z 30.900 33.990 51.500 52.530 51.0Z5
(||) Agreererl rade aller 31-3-Z 25.Z50 28.325 25.Z5 2.25 2Z.038
g ary ol|er |rcore 30.900 33.990 11.2 12.021 13.2
Interest Accrual: NSC
Amount of |nterest (Rs.} accru|ng on the cert|f|cates of Rs. 100 denom|nat|ons purchased between
9.Z2 9.20 8.1 8.58 8.Z8 8.8
10.Z 10.05 8.83 9.31 9.5 9.13
11.Z1 10.9Z 9.55 10.11 10.10 10.25
12.85 11.98 10.33 10.98 11.31 11.11
11.10 13.09 11.1Z 11.92 12.30 12.11
15.1Z 11.29 12.08 NA NA NA
T|e year lor 01-03-2001 01-03-2002 01-03-2003 01-12-2011 01-01-2012 01-01-2013
W||c| lrl. & & & & & orWards
accrues 28-02-2002 28-02-2003 30-11-2011 31-03-2012 31-03-2013
F|rsl Year
3ecord Year
T||rd Year
Fourl| Year
F|ll| Year
3|xl| Year
5
TCS Rate Chart
Assessment Yecr 201415
A|co|o||c ||quor lor |urar Corsurpl|or 1.000 1.030 1.133 1.030 1.051 1.082
lrd|ar rade lore|gr ||quor 1.000 1.030 1.133 1.030 1.051 1.082
Terdu |eaves 5.000 5.150 5.5 5.150 5.253 5.108
T|roer oola|red urder loresl |ease 2.500 2.5Z5 2.833 2.5Z5 2.2 2.Z01
T|roer oola|red oy ary rode ol|er l|ar a loresl |ease 2.500 2.5Z5 2.833 2.5Z5 2.2 2.Z01
Ary ol|er loresl produce rol oe|rg l|roer or lerdu |eaves 2.500 2.5Z5 2.833 2.5Z5 2.2 2.Z01
3crap 1.000 1.030 1.133 1.030 1.051 1.082
V|rera|s, oe|rg coa| or ||gr|le or lror ore. 1.000 1.030 1.133 1.030 1.051 1.082
Par||rg |ol, To|| P|aza, V|r|rg ard quarr|rg 2.000 2.00 2.2 2.00 2.101 2.13
8u|||or or jeWe||ery 1.000 1.030 1.133 1.030 1.051 1.082
Any
Amount
Upto Rs
1 6rore
Hore
than
Rs 1
6rore
Hore than
Rs.
1 6rore
but upto
Rs.
10 6rore
Upto Rs
1 6rore
Hore
than
Rs 10
6rore
Nature of Coods Res|dent Non-Res|dent Non 0omest|c 6ompany

1 Auslra||a 15 15 Nole 1 Nole 1

2 8arg|ades| 10 10 15 10 10 Nole 3
3 8e|arus 10 25 15 10 15 15
1 8e|g|ur 15 10 10 10 10 lax or |rleresl |l |oar grarled
15 oy oar|, |r ol|er cases 15
5 8olsWara Z.50 25 10 10 10 10
8raz|| 15 15 25 Nole 3 Roya|ly ar|s|rg lror use or r|g|l
15 lo use lrade rar|s laxao|e _25
|r ol|er case _15
Z 8u|gar|a 15 15 15 20 Roya|ly re|al|rg lo copyr|g|l elc
20 laxao|e _15 , |r ol|er cases 20
8 Carada 15 10 25 15 Nole 1 Nole 3
9 Cyprus 10 10 15 10 15 18
10 0errar| 15 25 20 10 20 20 10 lax or |rleresl |l |oar grarled oy
15 oar|, |r ol|er cases 15
11 Eslor|a 10 10 10 10
12 F|r|ard 10 10 10 10
13 0reece Nole 1 Nole 1 Nole 1 Nole 3
11 0eorg|a 10 10 10 10
15 lrdores|a 10 25 15 10 15 Nole 3
1 lla|y 15 10 20 15 20 20
1Z Jordar 10 10 20 20
18 Kerya 15 15 20 1Z.5
19 Korea 15 20 20 10 15 15 10 |l rec|p|erl |s a oar| - |r ol|er
15 cases 15
20 Kyrgyz Rep. 10 10 15 15
21 L|oyar Arao Nole 1 Nole 1 Nole 1 Nole 3
Jara||r|ya
22 L|l|ur|a 5-10 10 10 10
23 Va|la 10 25 15 10 15 10
21 Vaur|l|us 5 10 15 20 15 Nole 3 Tax or |rleresl |r N|| |r sore cases
25 Vorgo||a 15 15 15 25
TDS Rates under DTAA Treaties
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8r. 6ountry 8pec|a| 8hare Rate Rate Rate Rate Remarks |f any
No. Rate ho|dg.
1 2
1 2 3 4 5 6 7 8 9
Z
2 Vozaro|que Z.50 10 10 Nole 3
2Z Vorleregro 5 25 15 10 10 10
28 Vyarrar 5 10 10 Nole 3
29 Nepa| 5 10 10 10 15 Nole 3
30 NeW Zea|ard 15 10 10 10
31 NorWay 10 10 10 10
32 0rar 10 10 12.5 10 15 15
33 P||||pp|res 15 10 20 10 15 Nole 3 Tax or |rleresl _ 10 |r
15 |ards ol l|rarc|a| |rsl|lul|ors, |rsurarce
corpar|es, puo||c |ssue ol oords/
deoerlure elc, |r ol|er cases 15
31 Po|ard 15 15 22.5 22.5
35 Porluguese 10 25 15 10 10 10
Repuo||c
3 0alar 5 10 10 10 10 10
3Z Rorar|a 15 25 20 15 22.5 22.5
38 3aud| Arao|a 5 10 10 Nole 3
39 3ero|a 5 25 15 10 10 10
10 3|rgapore 10 25 15 10 10 10 Tax or |rleresl _ 10 |l |oar grarled
15 oy oar|/s|r||ar |rsl|lul|or/ |rsurarce
corpary, |r ol|er cases 15
11 3|over|a 5 10 15 10 10 10
12 3pa|r 15 15 Nole 2 Nole 2
13 3r||ar|a 15 10 10 10
11 3udar 10 10 10 Nole 3
15 3yr|a 5 10 10 10 10 Nole 3
1 Taj|||slar 5 25 10 10 10 Nole 3
1Z Tarzar|a 5 25 10 10 10 Nole 3
18 Ta|pae 12.5 10 10 10
19 T|a||ard 15 10 20 10 15 Nole 3 lrleresl laxao|e _
25 10 |l rec|p|erl |s l|rarc|a| |rsl|lul|or /
|rsurarce corpary, |r ol|er cases 25
0|v|dend

8r. 6ountry 8pec|a| 8hare Rate Rate Rate Rate Remarks |f any
No. Rate ho|dg.
1 2
1 2 3 4 5 6 7 8 9
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s
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TDS Rates under DTAA Treaties
8
0|v|dend

8r. 6ountry 8pec|a| 8hare Rate Rate Rate Rate Remarks |f any
No. Rate ho|dg.
1 2
1 2 3 4 5 6 7 8 9
50 Tur|ey 15 10 / 15 15 lrleresl laxao|e _10 |l rec|p|erl |s
15 l|r. |rsl|lul|or/oar|, |r ol|er cases 15
51 u|ra|re 10 25 15 10 10 10
52 ur|led 5 10 15 5 10 Nole 3 lrleresl laxao|e _5 |l |oar |s
Arao Er|rales 12.5 grarled oy a oar| / s|r||ar |rsl|lule, |r
ol|er cases 12.5
53 ur|led Arao Nole 1 Nole 1 Nole 1 Nole 3
Repuo||c
(Egypl)
51 ur|led 15 10 Nole 1 Nole 1 lrleresl laxao|e _10 |l rec|p|erl |s a
K|rgdor 15 res|derl oar| , |r ol|er cases 15
55 ur|led 3lales 15 10 20 10 Nole 1 Nole 1 lrleresl laxao|e _10 |l |oar |s
15 grarled oy a oar| / s|r||ar |rsl|lule, |r
ol|er cases 15
5 uzoe||slar 15 15 15 15
5Z Zaro|a 5 25 15 10 10 Nole 3
58 10 10 10 10
Arrer|a, Auslr|a, C||ra, Czec| Repuo||c, Frarce, 0errary, lurgary, lce|ard, lre|ard, lsrae|, Japar,
Kaza|slar, KuWa|l, Luxeroourg, Vorocco, Nar|o|a, Nel|er|ards, Russ|ar Federal|or, 3oul| Alr|ca,
3Weder, 3W|ss, Tr|r|dad ard Tooago, Tur|rer|slar, ugarda, ur|led Vex|car 3lales, v|elrar
Note 1: Tax or roya|l|es ard lees lor lec|r|ca| serv|ces W||| oe |ev|ed |r l|e courlry ol source as lo||oWs
A. 10 |r case ol rerla| ol equ|prerls ard serv|ces prov|ded a|orgW|l| |roW-|oW ard lec|r|ca| serv|ces
8. lr ary ol|er cases
- 0ur|rg l|rsl 5 years ol agreererl - 15 |l payer |s 0ovl/ 3pec|l|ed 0rgar|sal|or - 20 |r ol|er cases
- 3uosequerl Years - 15 |r a|| cases
lrcore ol 0ovl/ cerla|r |rsl|lul|ors exerpl lror laxal|or |r l|e courlry ol source
Note 2: Tax or roya|l|es ard lees lor lec|r|ca| serv|ces W||| oe |ev|ed |r l|e courlry ol source as lo||oWs
A. 10 |r case ol roya|l|es re|al|rg lo payrerls lor l|e use ol |rduslr|a|, correrc|a| or sc|erl|l|c equ|prerls
8. 20 |r a|| ol|er case
Note 3: No separale prov|s|or
Note 4: As per 0oresl|c LaW
1 2
- Rale ol lax lor rajor|ly s|are |o|ders. - Percerlage ol s|are |o|d|rg lor Vajor|ly sla|e |o|ders
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TDS Rates under DTAA Treaties
Part|cu|ars 8hort-term 6ap|ta| Long-term cap|ta|
ga|ns tax rates (a} ga|ns tax rates (a}
3a|e lrarsacl|ors ol equ|ly s|ares / ur|l
ol ar equ|ly or|erled lurd W||c| allracl 3TT 15 N||
8a|e transact|on other than ment|oned above:
lrd|v|dua|s (res|derl ard ror-res|derls) Progress|ve s|ao rales 20 W|l| |rdexal|or:
10 W|l|oul
F|rrs |rc|ud|rg LLP (res|derl ard lrdexal|or lor ur|ls/
ror-res|derl) 30 zero coupor oords)
Res|derl Corpar|es 30
0verseas l|rarc|a| orgar|sal|ors spec|l|ed 10 (corporale)
secl|or 115A8 30 (ror-corporale) 10
Flls 30 10
0l|er Fore|gr corpar|es 10 20 / 10
Loca| aul|or|ly 30 10 W|l|oul |rdexal|or
lor ur|ls/ zero coupor
Co-operal|ve soc|ely Progress|ve s|ao oords)/20 lor ol|ers
rales
Capital Gains Tax Rates
9
Cost Inflation Index
Assessment Yecr 201415
Tnese rares u||| lurrner |norease o, app||oao|e suronarge & eouoar|on oess.
F.Y. |N0EX F.Y. |N0EX F.Y |N0EX F.Y. |N0EX
1981-82 100 1989-90 1Z2 199Z-98 331 2005-0 19Z
1982-83 109 1990-91 182 1998-99 351 200-0Z 519
1983-81 11 1991-92 199 1999-00 389 200Z-08 551
1981-85 125 1992-93 223 2000-01 10 2008-09 582
1985-8 133 1993-91 211 2001-02 12 2009-10 32
198-8Z 110 1991-95 259 2002-03 11Z 2010-11 Z11
198Z-88 150 1995-9 281 2003-01 13 2011-12 Z85
1988-89 11 199-9Z 305 2001-05 180 2012-13 852
Penalties under Income Tax Act
0efau|t Pena|ty 8ect|on
10
Non Payment
Tax Payrerls |rc|ud|rg 3e|l Assessrerl Tax uplo lax |r arrear 221(1)
Fa||ure to 6omp|y
w|l| l|e rol|ce u/s. 115w0(2) /115wE(2) / Rs. 10,000 lor eac| la||ure 2Z1(1)(o)
113(1) /112(2)
w|l| d|recl|ors u/s 112(2A) lo gel acls. aud|led Rs. 10,000 lor eac| la||ure 2Z1(1)(o)
Fa||ure lo arsWer quesl|ors or s|gr slalererls Rs. 10,000 lor eac| la||ure 2Z2A(1)
6oncea|ment
Corcea|rerl ol |rcore or |raccurale 100 lo 300 ol lax soug|l lo 2Z1(1)(c)
parl|cu|ars oe evaded
urd|sc|osed |rcore lourd dur|rg 3earc| 10 ol urd|sc|osed |rcore 2Z1AAA
|r|l|aled urder secl|or 132
ooks, Aud|t, Loans
Fa||ure lo |eep, rela|r ooo|s u/3 11AA Rs. 25000 2Z1A
Fa||ure lo gel ooo|s aud|led u/3 11A8 0.5 ol gross sa|es Vax|rur 2Z18
Rs 1.50 Lac
Ta||rg |oar |r corlraverl|or ol 3ec 2933 Equa| lo arourl ol |oar la|er 2Z10
Repayrerl ol |oar |r corlraverl|or ol 3ec 29T Equa| lo arourl ol |oar repa|d 2Z1E
Fa||ure lo lurr|s| relurr u/s 139(1) oelore Rs. 5000 2Z1F
erd ol AY
T08
Fa||ure lo deducl |r parl or lu|| Equa| lo lax rol deducled 2Z1C
Fa||ure lo co||ecl lax |r parl or lu|| Equa| lo lax rol co||ecled 2Z1CA
0uol|rg la|se TAN |r c|a||ar / slalererls Rs. 10000 2Z288(1A)
Fa||ure lo app|y lor TAN Rs. 10000 2Z288(1)
Fa||ure lo lurr|s| eT03 slalererl Rs. 10000 lo 1 |ac 2Z1 l
Fa||ure lo lurr|s| T03 Cerl|l|cale Rs. 100 per day . L|r|led lo 2Z2A(2) (g)
arourl ol T03
|nternat|ona| transact|ons
Fa||ure lo |eep ard ra|rla|r ary |rlorral|or 2 ol l|e va|ue 2Z1AA
or docurerl as requ|red oy 3ec 920(1)/(2).
Fa||ure lo lurr|s| a reporl lror ar accourlarl Rs. 1 |ac 2Z18A
as requ|red u/s. 92E.
Depreciation Chart: Income Tax
|ock Nature of Asset Rate of
0eprec|at|on
u||d|ng
8|oc|-1 Res|derl|a| ou||d|rg ol|er l|ar |ole|s ard ooard|rg |ouses 5
8|oc|-2 0ll|ce, laclory, godoWrs or ou||d|rg - rol ra|r|y res|derl|a| purpose 10
8|oc|-3 Terporary erecl|ors suc| as Wooder slruclures 100
Furn|ture
8|oc|-1 Furr|lure - Ary lurr|lure / l|ll|rgs |rc|ud|rg e|eclr|ca|s l|ll|rgs 10
P|ant and Hach|nery
8|oc|-5 Ary p|arl or rac||rery (rol covered oy o|oc| ,Z,8,9,10,11 or 12)
ard rolors cars (ol|er l|ar l|ose used |r a ous|ress ol rurr|rg
l|er or ||re) acqu|red or pul lo use or or aller Apr|| 1, 1990 15
8|oc|- 0cear-go|rg s||ps, vesse|s ord|rary operal|rg or |r|ard Walers
|rc|ud|rg speed ooals 20
8|oc|-Z 8uses, |orr|es ard lax|es used |r ous|ress ol rurr|rg l|er or ||re,
rac||rery used |r ser|-corduclor |rduslry, rou|ds used |r ruooer
ard p|asl|c goods laclor|es 30
8|oc|-8 Aerop|ares, ||le sav|rg red|ca| equ|prerl 10
8|oc|-9 Corla|rers rade ol g|ass or p|asl|c used as rel|||s, reW correrc|a|
ve||c|e W||c| |s acqu|red dur|rg Jar 1, 2009 ard 3epl 30, 2009 ard |s
pul lo use oelore 0cl 1, 2009 lor l|e purpose ol ous|ress / proless|or 50
8|oc|-10 Corpulers |rc|ud|rg corpuler sollWare. 8oo|s (ol|er l|ar arrua|
puo||cal|or) oWred oy a proless|ora|. 0
8|oc|-11 Erergy sav|rg dev|ces, rereWa| erergy dev|ces, ro||ers |r l|our r|||s,
sugar Wor|s ard slee| |rduslry 80
8|oc|-12 A|r po||ul|or corlro| equ|prerls, Waler po||ul|or corlro| equ|prerls,
so||d Wasle corlro| equ|prerls, recyc||rg ard resource recovery
syslers, (oe|rg arrua| puo||cal|ors) oWred oy assessees
carry|rg or a proless|or or ooo|s (ray or ray rol oe arrua|
puo||cal|ors) carry|rg or ous|ress |r rurr|rg |erd|rg ||orar|es 100
|ntang|b|e Assets
8|oc|-13 lrlarg|o|e assels (acqu|red aller rarc| 31, 1998) - KroW-|oW,
palerls, copyr|g|ls, lraderar|s, ||cerces, lrarc||ses ard ary ol|er
ous|ress or correrc|a| r|g|ls ol s|r||ar ralure 25
11
Assessment Yecr 201415
12
Interest payable - Income Tax Act
2002-2003 31/03/2002 5010 Z8Z5
2003-2001 31/03/2003 5310 Z95
2001-2005 31/03/2001 05 11ZZ0
2005-200 31/03/2005 180 10Z5
200-200Z 31/03/200 8190 1Z105
200Z-2008 31/03/200Z 9395 19520
2008-2009 31/03/2008 12125 2325
2009-2010 31/03/2009 15105 2215
2010-2011 31/03/2010 1320 2Z255
2011-2012 31/03/2011 20ZZ5 5900
2012-2013 31/03/2012 28010 5290
2013-2011 31/03/2013 2910 51030
Assessment Re|evant 8td. Co|d Rate 8||ver Rate
Year Va|uat|on (24 6arrat for 10 gms (9960 touch for 1 kg.
0ate |.e. 0.87 to|a.} |.e. 85.734 to|a}
Gold - Silver Rates of Last 12 Years
0e|ay |r lurr|s||rg relurr ol |rcore 1 p.r. 0ue dale 0ale relurr lurr|s|ed 231A
Nol lurr|s||rg relurr ol |rcore 1 p.r. 0ue dale 0ale ol corp|el|or ol
assessrerl u/3 111 231A
Fa||ure lo pay advarce lax, 90 ol 1 p.r. 1sl Apr|| ol AY 0ale Tax Payrerl |s rade 2318
assessed lax as advarce lax
0elerr|rg Advarce Tax 1 p.r. 0ue dale 0ue dale ol rexl |rsla|rerl 231C
Fa||ure lo deducl lax al source 1 p.r. 0ale ol payrerl 0ale ol deducl|or 201(1A)
Fa||ure lo depos|l lax |r l|re 1.5 p.r. 0ale ol deducl|or 0ale ol depos|l 201(1A)
0escr|pt|on
8ect|on
Rate Per|od From Per|od To
Depreciation Chart: Companies Act
13
Nature of Assets w.0.V(7} 8.L.H(7}
Land and u||d|ng
P|ant and Hach|nery
Furn|ture and F|tt|ngs
8u||d|rgs (ol|er l|ar laclory ou||d|rgs) 5 1.3
Faclory 8u||d|rgs 10 3.31
Pure|y Terporary Erecl|ors suc| as Wooder slruclures 100 100
p|arl ard rac||rery (rol oe|rg a s||p) ol|er l|ar 33 13.91 1.Z5
corl|ruous process p|arl lor W||c| ro spec|a| rale |as 03 20.8Z Z.12
oeer prescr|oed T3 2Z.82 10.31
E|eclr|ca| Vac||rery, X-ray ard e|eclrol|erapeul|c apparalus
ard accessor|es l|erelo, red|ca| d|agrosl|c equ|prerls,
rare|y, Calscar, u|lrasourd Vac||re, EC0 Vor|lors, 33 20 Z.0Z
Volor-cars, rolor cyc|es, scoolers ard ol|er ropeds 33 25.89 9.5
E|eclr|ca||y operaled ve||c|es |rc|ud|rg oallery poWered or
lue| ce|| poWered ve||c|es 33 20 Z.0Z
Vac||rery used |r l|e rarulaclure ol e|eclror|c goods or 33 15.2 5.38
corporerls 03 23.12 8.1
T3 31.23 11.8Z
Earl|-rov|rg rac||rery erp|oyed |r |eavy corslrucl|or 33 30 11.31
Wor|s, suc| as dars, lurre|s, cara|s, elc.
Volor ouses ard rolor |orr|es ol|er l|ar used |r a 33 30 11.31
ous|ress ol rurr|rg l|er or ||re
Volor ouses, rolor |orr|es ard rolor lax|es used |r a 10 1.21
ous|ress or rurr|rg l|er or ||re
Ruooer ard p|asl|c goods laclor|es Vou|ds 10 1.21
0ala Process|rg Vac||res |rc|ud|rg corpulers 10 1.21
0as cy||rders |rc|ud|rg va|ves ard regu|alors 33 10 1.21
0erera| rales 18.1 .33
Rale lor lurr|lure ard l|ll|rgs used |r |ole|s, reslaurarls
ard ooard|rg |ouses, sc|oo|s, co||eges ard ol|er
educal|ora| |rsl|lul|ors, ||orar|es, We|lare cerlres, reel|rg
|a||s, c|rera |ouses, l|ealres ard c|rcus, ard lor lurr|lure
ard l|ll|rgs |el oul or ||re lor use or l|e occas|or ol
rarr|ages ard s|r||ar lurcl|ors 25.88 9.5
88 : 8ingle 8hift 08 : 0ouble 8hift T8 : Triple 8hift
0uarler|y eTds slalererl.
PF 0epos|l.
1
5
6ontr|but|on
PF 12 ol 8as|c0A Erp|oyee
PF 12 ol 8as|c0A Erp|oyer
ol W||c| 8.33 or Vax Rs. 511 lor Pers|or Furd
E0Ll 0.5 ol 8as|c0A or Vax Rs. 32.50 Erp|oyer
E3lC 1.Z5 ol wages Erp|oyee
E3lC 1.Z5 ol wages Erp|oyer
Adm|n 6harges
PF 1.1 ol 8as|c0A Erp|oyer
E0Ll 0.01 ol 8as|c0A or Vax Re 0.5 Erp|oyer
Type 0escr|pt|on Respons|b|||ty
sl
21 - Payrerl ol E3lC.
l|
12 Vay - E3lC Forr 5.
l|
11 Nov. - E3lC Forr 5.
l|
25 Ju|y - VLwF lor Jure.
l|
25 Jar - VLwF lor 0ec.
Payrerl ol Proless|ora| Tax.
lssue ol T03 cerl|l|cale |r Vay. 3
0
/
3
1
11
0tr 0uarter End|ng 0ue 0ate
01 Jure Ju|-15
02 3epl 0cl 15
03 0ec Jar-15
01 Varc| Vay-15
eT08 Form 240 f|||ng
8a|ary P Tax
uplo Rs. 5000 NlL
5001 lo 10,000 1Z5
Aoove 10,000 200
Aoove 10,000-Feo 300
Profess|on Tax Haharashtra
Erp|oyee wages Erp|oyee Erp|oyer
uplo Rs.3000 p.r. 18
Aoove Rs.3000 p.r. 12 3
Labour we|fare Fund - Haharashtra
0tr 0uarter End|ng 0ue 0ate
Form 16 A
01 Jure Ju|-30
02 3epl 0cl-30
03 0ec Jar-30
04 Harch Hay-30
Form 16 Apr lo Var Vay-31
Form 16 | 16A |ssuance 0ue 0ates
PF, ESIC & Payroll Compliance
ROC Compliance
15
For A|| documents (except Form 1A}
Rs 1,00,000 ard aoove oul oe|oW Rs 5,00,000 Rs. 200
Rs 5,00,000 ard aoove oul oe|oW Rs 25,00,000 Rs. 300
Rs 25,00,000 ard aoove Rs. 500
For Form 1A
Forr 1AApp||cal|or Fee Rs.1000
lrspecl|or Fee Rs 50
6omp||ance
6omp||ance y A|| 6ompan|es
F|||ng Fee
uplo 30 0ay 2 T|res
Vore l|ar 30 days ard uplo 0 days 1 T|res
Vore l|ar 0 days ard uplo 90 days T|res
Vore l|ar 90 days 9 T|res
0e|ay
Add|t|ona| Fees For 0e|ayed F|||ng
Add|. Fee
Fees
6omp||ance 0ate
Lasl 0ay lor corver|rg A0V 30/09/2013
F||e cop|es ol Arrua| Accourls W|l| R0C W|l||r 30 days ol A0V -
F|||rg ol Arrua| Relurr W|l| R0C W|l||r 0 days ol A0V -
8r. No. 0ocument e-Form
1 8a|arce-3|eel Forr 23AC lo oe l||ed oy a|| Corpar|es
2 Prol|l & Loss Accourl Forr 23ACA lo oe l||ed oy a|| Corpar|es
3 Arrua| Relurr Forr 208 lo oe l||ed oy Corpar|es |av|rg s|are cap|la|
1 Arrua| Relurr Forr 21A lo oe l||ed oy corpar|es W|l|oul s|are cap|la|
5 Corp||arce Cerl|l|cale Forr lo oe l||ed oy Corpar|es |av|rg pa|d up cap|la|
ol Rs.10 |a|| lo Rs. 5 Crore
Annual eFiling
1
Service Tax Compliance
Basic Exemption Limit Chart
Rate Of Service Tax
Payment Of Service Tax Using ChaIIan GAR-7
Interest For DeIayed Payment
HaIf-yearIy Return In Form ST-3
Revision of Form ST-3
Frequency Norms of Service Tax Audit
Period Basic Exemption Limit
Period Service Tax EC SHEC Net Rate
IndividuaI, Proprietorship, Partnership,LLP Corporate Entities, Trust &Socities
Sr No. Quantum of Service tax paid (Either cash or Credit) Frequency of Audit
Before 01-04-2005 No Limit
01-04-2005 to 31-03-2007 Rs. 4 Lakhs
01-04-2007 to 31-03-2008 Rs. 8 Lakhs
01-04-2008 onwards Rs. 10 Lakhs
11.05.2007 to 23.02.2009 12% 2% 1% 12.36%
24.02.2009 to 31.03.2012 10% 2% 1% 10.30%
01.04.2012 onwards 12% 2% 1% 12.36%
Period Due Date Period Due Date
th st
April to June 5 July March 31 March
th th
July to September 5 October Other months 5 of succeeding month
th
October to December 5 January
st
January to March 31 March
ll e-Pa,menr |s oone rnen elleor|ve oue oare u||| oe 6rn ol rne suooeeo|ng monrn/quarrer r||| 8.00 p.m.
Rate of interest 18% p.a. (15% if turnover during previous FYis upto Rs. 60 Lacs)
Period of nterest Number of days Between Actual Date of payment and Due Date
th
April to September 25 of October (31st October for nput Service Distributors)
th
October to March 25 of April (30th April for nput Service Distributors)
ST-3 form can be revised and submitted again within 90 days from the date of filing original return.
1. Above Rs. 3 Crores Once in every year
2. More than Rs. 1 Crore and upto Rs. 3 Crore Once in every two years
3. More than Rs. 25 lakhs and upto Rs. 1 Crore Once in every five years
4. Upto 25 lakhs 2% of tax payer to be
audited every year
Area Rate
Vuroa| For properly urder jur|sd|cl|or ol Vuroa| Corporal|or 5
T|are w|l||r ||r|ls ol ary Vur|c|pa| Corpral|or or carlorrerl
area arrexed lo |l or ary rura| area W|l||r l|e ||r|ls ol Vuroa|
Velropo||lar Reg|or 0eve|oprerl Aul|or|ly 1
Ary ol|er Vur|cp|a| Corporal|or or carlorrerl area arrexed lo |l 5
Ary 0rarparc|ayal area 3
Stamp Duty Mumbai
Stamp Duty Rates for SaIe Agreements (CommerciaI and residentiaI)
Stamp Duty Rate For Leave & Licence Agreement - Mumbai
AAR* Upto Rs. 2,50,001 to Rs. 5,00,001 to Above
Rs.2,50,000 Rs. 5,00,000 Rs.20,00,000 Rs.20,00,000
L|cence Per|od Res| Non-Res| Res| Non-Res| Res| Non-Res| Res| Non-Res|
0-12 Vorl| 00 1200 1200 2100 2000 1000 5000 10000
13-21 Vorl| 1200 2100 2100 1800 1000 8000 10000 20000
25-3 Vorl| 1800 300 300 Z200 000 12000 15000 30000
3Z-18 Vorl| 2100 1800 1800 900 8000 1000 20000 10000
19-0 Vorl| 3000 000 000 12000 10000 20000 25000 50000
1Z
AAR* Upto Rs. 2,50,001 to Above
Rs.2,50,000 Rs. 5,00,000 Rs.5,00,000
L|cence Per|od Res|. Non-Res|. Res|. Non-Res|. Res|. Non-Res|
0-12 Vorl|s 500 1000 1000 2000 2000 1000
13-21 Vorl|s 1000 2000 2000 1000 1000 8000
25-3 Vorl|s 1500 3000 3000 000 000 12000
3Z-18 Vorl|s 2000 1000 1000 8000 8000 1000
19-0 Vorl|s 2500 5000 5000 10000 10000 20000
Stamp Duty Rate For Leave & Licence Agreement - Thane & Navi Mumbai
AAR : Annual Average Rent for 12 months. lncludes deposit and advance rent
VAT - Maharashtra
Tax L|ab|||ty dur|ng PY Tax Refund dur|ng PY Per|od|c|ty 0ue 0ates
Aoove 10 Lacs Aoove 1 Crore Vorl||y 21sl ol Nexl rorl|
Aoove 1 Lac Less l|ar 10 Lacs Aoove 10 Lac Less 0uarler|y 21sl Ju|y, 0cl,
l|ar 1 Crore Jar & Apr||
uplo 1 Lac uplo 10 Lacs la|l Year|y 30l| 0cl & 30l| Apr||
Due Date For Payment Of VAT
0escr|pt|on Form No.
eF|||ng HVAT Return
0erera| Forr 231
8pec|f|c
0ea|ers urder corpos|l|or sc|ere
ard erl|re lurrover |s urder corpos|l|or Forr 232
0ea|ers execul|rg Wor|s corlracl - Parl or Fu|| Forr 233
Ergaged |r acl|v|ly ol lrarsler ol l|e r|g|ls lo use ary goods Forr 233
0ea|ers urder corpos|l|or sc|ere ard parl lurrover |s urder corpos|l|or Forr 233
0ea|ers urder pac|age sc|ere ol |rcerl|ve Forr 231
Nol|l|ed o|| corpar|es Forr 235
0thers
F|||rg C3T Relurr VTR -
vAT Payrerl C|a||ar Forr 210
VAT / CST Returns
Vardalory |l sa|e or purc|ase Exceeds 0 Lacs
0ue 0ale 3ol| Noveroer
Forr No Forr No Z01
MVAT Audit
18
Rate of interest 1.25% per month or part of a month
Period of nterest Between Actual Date of payment and Due Date
Penalty Rs. 5000/- for non filling of return by due date
Interest For DeIayed Payment
Due Dates Chart
Form 0escr|pt|on who |s requ|red to f||e T|me ||m|t
ER-1 Vorl||y Relurr Varulaclurers rol e||g|o|e lor 33l 10l| ol lo||oW|rg rl|.
8y Large ur|ls corcess|or
ER-2 Relurr oy E0u E0u ur|ls 10l| ol lo||oW|rg rl|.
ER-3 0uarler|y Relurr oy 33l Assessees ava|||rg 33l corcess|or 10l| ol lo||oW|rg qlr.
ER-1 Arrua| F|rarc|a| Assessees pay|rg duly Arrua||y, oy 30l|
lrlorral|or 3lalererl ol Rs. 1 Crore or rore p.a. Noveroer ol
l|roug| PLA & CENvAT succeed|rg year
ER-5 lrlorral|or re|al|rg lo Assessees pay|rg duly ol Rs. 1 Arrua||y, oy 30l|
Pr|rc|pa| lrpuls Crore or rore per arrur l|roug| Apr|| currerl year
PLA & CENvAT ard rarulaclur|rg
goods urder spec|l|ed lar|ll |ead|rg
ER- Vorl||y Relurr Assessees requ|red lo suor|l ER-5 10l| ol lo||oW|rg rl|.
ol rece|pl & corsurpl|or relurr
ol eac| ol Pr|rc|pa| lrpuls
ER-Z Arrua| lrsla||ed Capac|ly A|| Varulaclurers 30l| Apr|| ol l|e
3lalererl lo||oW|rg year
0uarler|y relurr oy l|rsl Reg|slered 0ea|ers 15l| day ol lo||oW|rg
ard secord slage dea|ers quarler
ER-8 0uarler|y Relurr Assesses pay|rg 1 exc|se duly ard 0uarler|y W|l||r 10 days
rol rarulaclur|rg ary ol|er goods. aller c|ose ol quarler.
Excise Duty: Periodical Returns
For Fncnccl Yecr 201J14
Hon Payment 0uarter|y F|||ngof Advance Payment VAT
of T08 |ncome Tax of 8erv|ce
E8|6
Payments
PF
Payment
Payment|
T08 Return TaxReturn Payment Tax
8erv|ce
Tax
Return
Apr|| 30 - - - 25 21 15 -
Hay Z 15 - - 5 - 21 15
June Z - - 15 5 - 21 15
Ju|y Z 15 31 5 - 21 15 -
August Z - - - 5 - 21 15
8eptember Z - 15 5 - 21 15
30
November Z - 30 - 5 - 21 15
0ecember Z - - 15 5 - 21 15
January Z 15 - - 5 - 21 15
February Z - - - 5 - 21 15
Harch Z - - 15/31 5/31 - 21 15
0ctober Z 15 5 25 21 15 - -
*For 0ompan|es requ|reo ro l||e reporr u/s 90E
19
21/30
21
21
21
21
21/31
21
21
21
21
21
21
List of Holidays - 2013
Jan
Jan
Mar
Mar
Apr
Apr
May
Aug
Aug
Sep
Oct
Oct
Oct
Nov
Nov
Nov
Dec
25
26
27
29
11
24
25
9
15
9
2
13
16
3
14
17
25
Fri
Sat
Wed
Fri
Thu
Wed
Sat
Fri
Thu
Mon
Wed
Sun
Wed
Sun
Thu
Sun
Wed
Jan
Jan
Feb
Mar
Mar
Mar
Apr
Apr
Apr
Apr
Apr
May
May
25
26
19
10
27
29
1
11
14
19
24
1
25
Fri
Sat
Tue
Sun
Wed
Fri
Mon
Thu
Sun
Fri
Wed
Wed
Sat
ld-E-V||ad
Repuo||c 0ay
3||vaj| Jayarl|
Va|as||vralr|
lo|| (2rd 0ay)
0ood Fr|day
Year|y C|os|rg ol A/cs lor 8ar| or|y
0ud| Padva
0r. Aroed|ar Jayarl|
Rar Navr|
Va|av|r Jayarl|
Va|aras|lra 0ay
8udd|a Pourr|ra
Aug
Aug
Aug
Sep
Sep
Oct
Oct
Oct
Nov
Nov
Nov
Nov
Dec
9
15
18
9
30
2
13
16
3
4
14
17
25
Fri
Thu
Sun
Mon
Mon
Wed
Sun
Wed
Sun
Mon
Thu
Sun
Wed
Rarzar ld (ld-u|-F|lar)
lrdeperderce 0ay
Pars| NeW Year
0ares| C|alurl||
la|l Year|y C|os|rg ol A/cs lor 8ar| or|y
0ard|| Jayarl|
0asara
8a|r| ld (ld-u|-Zua)
0|Wa|| (Laxr| Pujar)
0|Wa|| (8a||pral|pada)
Vo|arur
0uru Nara| Jayarl|
C|r|slras
ld-E-V||ad
Repuo||c 0ay
lo||
0ood Fr|day
0ud| Padva
Va|av|r Jayarl|
8udd|a Pourr|ra
ld-u|-F|lar
lrdeperderce 0ay
0ares| C|alurl||
V. 0ard|| 8|rl|day
0usse|ra (v|jaya 0as|ar|)
ld-u|-Zua (
0|Wa|| (0eepava||)
V |a r
0uru Nara| Jayarl|
C|r|slras 0ay
8a|r| ld)
u rra
Fnr Frcc Dcmn,
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