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ASSESSMENT YEAR 2012-2013 RELEVANT TO FINANCIAL YEAR 2011-2012
I TAX RATES FOR INDIVIDUALS OTHER THAN II, III & IV BELOW
Upto 1,80,000 1,80,000 to 5,00,000 5,00,000 to 8,00,000 8,00,000 & above Nil 10% of the amount exceeding 1,80,000 Rs.32,000 + 20% of the amount exceeding 5,00,000 Rs.92,000 + 30% of the amount exceeding 8,00,000
II TAX RATES FOR RESIDENT WOMEN BELOW 60 YEARS
Upto 1,90,000 1,90,000 to 5,00,000 5,00,000 to 8,00,000 8,00,000 & above Nil 10% of the amount exceeding 1,90,000 Rs.31,000 + 20% of the amount exceeding 5,00,000 Rs.91,000 + 30% of the amount exceeding 8,00,000
III TAX RATES FOR INDIVIDUAL RESIDENTS AGED 60 YRS AND ABOVE & BELOW 80 YEARS (SENIOR CITIZEN)
Upto 2,50,000 2,50,000 to 5,00,000 5,00,000 to 8,00,000 8,00,000 & above Nil 10% of the amount exceeding 2,50,000 Rs.25,000 + 20% of the amount exceeding 5,00,000 Rs.85,000 + 30% of the amount exceeding 8,00,000
IV TAX RATES FOR INDIVIDUAL RESIDENTS AGED 80 YRS AND ABOVE (VERY SENIOR CITIZEN)
Upto 5,00,000 - Nil 5,00,000 to 8,00,000 - 20% of the amount exceeding 5,00,000 8,00,000 & above - Rs.60,000 + 30% of the amount exceeding 8,00,000 There is no surcharge in the case of every individual, Hindu undivided family, Association of persons and body of individuals.
The amount of Income-tax shall be increased by Education Cess of 3% on Income-tax. Tax calculator simple for financial year 2011-12 assessment year 12-13 is available here
EXEMPTIONS/DEDUCTIONS FROM SALARY 1. VOLUNTARY RETIREMENT – 10(10C)
Amount received or receivable (ie.,in instalments) by an employee on his voluntary retirement in accordance with any scheme of Voluntary Retirement is exempt to the extent of Rs.5,00,000, provided the VRS is in accordance with Rule 2BA of IT Rules. However no 89(1) relief can be claimed.
2. HOUSE RENT ALLOWANCE EXEMPT U/S.10(13A) – Read with Rule 2A of IT Rules 1962
a) Actual HRA received b) Rent paid in excess of 10% of Salary c) 50% of Salary in Metro Cities or 40% of Salary in other cities Least of a), b), c) is exempt. : Rs.xxxx : Rs.xxxx : Rs.xxxx
NOTE : Here Salary means Basic Salary as well as DA if the terms of employment so provide.According to the
notification issued by the Income tax department, now landlord PAN card is must to get tax exemption against HRA allowance. One will have to submit PAN card as a proof if he is applying for more than 15000 per month.read here. 3. CONVEYANCE ALLOWANCE : Any allowance granted to meet the expenditure incurred wholly, necessarily and
exclusively on conveyance in performance of the duties of office and so certified by the employer is exempt u/s.10(14).
4. TRANSPORT ALLOWANCE : Any allowance granted to an employee to meet the expenditure for the purpose of
commuting between the place of his residence and the place of his duty to the extent upto Rs.800/- per month is exempt u/s.10(14).
5. MEDICAL REIMBURSEMENT : An amount of Rs.15,000 or the actual amount reimbursed by the employer
whichever is less is exempt u/s.17(2).
PROFESSION TAX : Profession Tax levied by the State Government is allowable as a deduction from Gross Salary provided it has been paid. 7. Valuation of perquisites rules are available here 6.
8. Exempted /Taxable allowance List is available here
DEDUCTIONS FROM HOUSE PROPERTY 1. DEDUCTION U/S.23(1) : For let out property, amount actually paid by the owner towards taxes levied by any
local authority in respect of the property is deductible from Annual value(taxes pertaining to any previous years).
2. DEDUCTION U/S.24(a) : For let out property, deduction of 30% of the Net Annual Value is allowed. No separate
deduction for Repairs, Collection Charges, Insurance Premium, Annual Charge and Ground Rent.
3. INTEREST ON BORROWED LOAN(U/S.24(b)): FOR SELF OCCUPIED PROPERTY
a. If Property is acquired or constructed with loan taken after 01/04/99 and construction is completed within 3 years from the end of the financial year in which the capital was borrowed – Rs.1,50,000 or actual interest paid/payable whichever is less is deductible. b. If new housing loan is taken for repayment of old loan (old loan taken after 1/4/99) – Rs.1,50,000 or actual interest paid/payable whichever is less is allowed as deduction. c. If Property is acquired or constructed with loan taken before 01/04/99, Rs.30,000 or actual interest paid/payable whichever is less is allowed as deduction. d. If loan taken for Repairs, renewal, reconstruction of property, Rs.30,000 or actual interest paid/payable which ever is less is allowed as deduction.
FOR LET OUT PROPERTY, actual interest paid/payable can be claimed as deduction. ONLY OWNER OF THE HOUSE PROPERTY CAN AVAIL THE ABOVE DEDUCTIONS. CAPITAL GAINS:
With effect from 01/10/2004, Long Term Capital Gains arising on sale of equity shares or unit of equity oriented fund through recognized stock exchange is exempt if such transaction is chargeable to Securities Transaction Tax (u/s.10(38)). Short Term Capital Gains arising on sale of equity shares or unit of equity oriented fund through recognized stock exchange is subject to tax at the rate of 15% if such transaction is chargeable to Securities Transaction Tax.
The Capital Gain arising out of sale of long term capital asset can be invested in National Highways Authority of India, Rural Electrification Corporation Limited, within six months from the date of sale subject to a ceiling of Rs.50 lakh during any financial year. (Lock-in period is 3 years) Cost Inflation Index for the F.Y.2011-12 is 785.
which ever is lower Investment in the agriculture land or capital gain. Rs. A residential House property (minimum holding period 3 year) Agriculture land which has been used by assessee himself or by his parents for agriculture purposes during last 2 yrs of transfer Any long-term capital assets (minimum holding period 3 years) Any long term asset (other than a residential house property ) provided on the date of transfer the taxpayer does not own more than one residential house property from the assessment year 2001-02 (except the new house) c.simpletaxindia.http://www. Exemption Amount Investment in the new assets or capital gain. Yr.54b. Whether "Capital gain deposit account scheme" applicable Yes Yes not applicable Yes http://www. Construction: 3 year forward 2 yrs forward 6 months forward Purchase :1 year back or 2 year forward.Exemption a. 50 Lacs in Fin.simpletaxindia.net/2011/12/income-tax-rates-2011-12-exemption.net/ .) Investment in the new assets / Net Sale consideration X capital gain f. Assets to be acquired for exemption Time limit for acquiring the new assets Residential house property Another agriculture land (urban or rural) Bond of NHAI or REC Residential house property d .54f at a glance Long Term Capital Gain .html check exemption 54. which ever is lower Investment in the new assets or capital gain. Construction: 3 year forward e. which ever is lower (Max. Purchase :1 year back or 2 year forwar d .54ec. Who can claim exemption Eligible assets sold u/s 54 Ind/HUF u/s 54B Individual u/s 54EC Any person u/s 54F Ind/HUF b .
EXEMPTIONS – OTHER SOURCES Any income by way of Dividends from company.off Next year(s) Same Head 1. then Relief u/s. Income received in respect of units from the Unit Trust of India. Family Pension received by the widow or children or nominated heirs. Specified Business u/s 35AD Yes No same item Yes same item Yes Yes NA No NA Yes No Specified Business Profits Yes No Limit Any Specified Business STANDARD DEDUCTION FOR FAMILY PENSION U/S.net/ .http://www. Speculation Business Yes No From Speculation Profits any income Any Business Profits LTCG Yes Same/ another Speculation Business any income (other than salary) same head Unabsorbed Depreciation / Cap Exp on SR/FP Yes Yes Yes No limit 8 years 8 years 8 years 4 years NA Non-speculative Business or Profession 3. http://www.15. If an assessee receives arrears of family pension.89(1) can be claimed by him. where the death of such member has occurred in the course of operation is exempt. Income from Other Sources (except if exempt) 6. Owning / Maintaining race horses 5.simpletaxindia.simpletaxindia. as the case may be.57(iia): An amount of Rs. of a member of the armed forces(including para-military forces) of the union.net/2011/12/income-tax-rates-2011-12-exemption. House Property Another head Yes Against C/F Years Agst Profits From same head Yes - Yes 8 years 4 years 2. Long Term Capital Losses Short Term Capital Losses Yes Yes (except salary) No Yes Yes Yes LTCG Yes No STCG/LTCG Yes STCG/LTCG 4.000 or 33&1/3% of family pension whichever is less is allowed as deduction.html Set off and carry forward of losses at a glance CARRY FORWARD & SET -OFF OF LOSSES: Set-off During the year Carry Forward & Set .
80 DD 4.10BA or ceiling of Rs.24. 80 CCE 80 C Nature of Deduction Amount of deduction Limit on Deduction u/s.00. (Employer contribution 1981 etc. (b) Donations made to Jawaharlal Memorial Fund.000 dependant or a member of HUF suffering from terminal diseases like Cancer.00. PM’s Drought Relief fund. 50% of Donation restricted Religious Institutions. AIDS.15.simpletaxindia. 80 DDB 5. 2 Children). a corporation established by the to 10% of Adjusted Gross Government for promoting interest of the members of a Total Income Minority Community Deduction in respect of rents paid. ELSS.html Income received in respect of the units of a mutual fund are exempt. 3. (b) For Senior Citizens(self or dependent on whom Upto Rs. Prime Minister’s 100% of Donation Relief Fund. 80 CCC 80 CCD 2. PF.1. 80 U whichever is less Rs.000 an insurance on the health of his/her parent or parents for policies taken from General Insurance Corporation /other approved Insurance Regulatory and Development Authority or any contribution made to the Central Government Health Scheme. Nursing & Rehabilitation Rs.simpletaxindia. Tuition Fees(max. DEDUCTIONS FROM GROSS TOTAL INCOME (CHAPTER VIA): Sl. 80 CCF 80 D 3.000 infrastructure bonds being notified by the Central Government.15. (a) Medical Insurance Premium paid by an individual/HUF by Upto Rs. 5 yrs period. 80CCC & 80CCD Life Insurance Premia.50. cerebral palsy exceeding 80%) or multiple disabilities (b) Deposits under LIC. Contribution to Central Government Pension Schemes. 5 year time is Rs. Upto 10% of salary with matching contribution from Government. 1 lakh.000 any mode of payment other than cash to effect or keep in force an insurance on the health of the assessee(self) or his family(spouse & dependent children) for policies taken from General Insurance Corporation /other approved Insurance Regulatory and Development Authority or any contribution made to the Central Government Health Scheme.40. provided the assessee is not 25% of income in receipt of HRA and no house is owned by self. 80 GG 8.20. Amount paid/deposited as subscription to long-term Rs.net/ .T. Any approved Charitable Institution/Trust. National Trust for Welfare of persons with Autism. minor or rent paid in excess of child or HUF in the place of work subject to filing of declaration 10% of income in Form No. 80C.net/2011/12/income-tax-rates-2011-12-exemption. PPF. Units of Mutual Maximum overall Fund referred to u/s.1. UTI’s Scheme & other IRDA approved insurers for the benefit of physically handicapped dependent (a) Actual expenditure incurred on Medical treatment of Self or Upto Rs. Renal failure etc. Upto Rs.00. Cerebral Palsy etc. approved Funds of reputed Educational Institutions. 1. I. (b) Medical Insurance Premium paid by an individual/HUF by any mode of payment other than cash to effect or keep in force Upto Rs.50. Deductions Repayment of Principal of Housing loan. 7. c.000 (Rs.000 in case of severe disability) http://www. autism.000 deposit in an account under Post Office Time Deposit Rules. a.a Persons suffering from Permanent Physical Disability as specified in Rule 11D b. spouse.000 expenditure on medical treated is taken) Interest on loan taken from Financial/Charitable Institutions for Actual Interest repaid Self/Spouse/Children for pursuing Higher Education (for a max. Bank Fixed Deposit of allowed u/s.http://www.000 p.000 if incurred on dependant suffering from permanent disability the disability is severe including blindness.80C. 20. period of 8 yrs) (a) Donations made to National Defence Fund. 80 E 80 G 6. Sec. NSC. notified Bonds of NABARD.10(23D). 1. is deductible without any Premium paid towards approved Pension Fund (like LIC’s limit from fy 2011-12) Jeevan Suraksha) max. mental retardation. Deposit in an account 80CCC & 80CCD under Senior Citizens Savings Scheme rules.No.60.000 (c) For Senior Citizens (a) Any expenditure for Medical.000 (Rs.
the assessee shall be liable to pay simple interest at the rate of one percent for every month or part of a month comprised in the period commencing on the date immediately following the due date. All Tax Audit Cases covered under section 44AB & Companies are required to file the Return of Income by 30th September of the assessment year. HUFs & Partnership Firms who are required to get their accounts audited u/s.234A: Where in any financial year. PAN can be obtained by applying in new Form No.271F: If a person who is required to furnish a return of income as required under section 139(1) or by the proviso to that sub-section. a sum of Rs. email@example.comA at the designated Service Centres of UTITSL OR NSDL(Log on to our website). PERMANENT ACCOUNT NUMBER: Every person who is required to furnish a return of income u/s.10. 2) The advance tax paid by the assessee on his current income on or before the 15th day of March is less than the tax due on the returned income.142(1). or is not furnished. by way of penalty.simpletaxindia. then. fails to furnish such return before the end of the relevant assessment year. House Property.10. PAN is essential for processing the Return of Income and for giving credit for taxes paid. CENTRALIZED PROCESSING CENTRE (CPC) : ITR-V(where returns are efiled) has to be sent to CPC. Return up to 5 Lakh income is exempted subject to few conditions. who is liable to pay advance tax (where tax liability exceeds Rs.net/2011/12/income-tax-rates-2011-12-exemption.in TAX PAYMENTS : Advance tax payments and Self-assessment tax payments have to be made in Challan No.10. INTEREST U/S.272B) To Know Your PAN.139(1) or 139(4) or in response to a notice u/s.234B: Where an assessee who is liable to pay advance tax(where tax liability exceeds Rs. as the case may be. with name and dob visit knowyourpan. Capital Gains.000 after TDS) under section 208 has failed to pay such tax or. If a person who is required to quote his Permanent Account Number fails to do so or intimates or quotes false number which he either knows or believes to be false or does not believe to be true.so no penalty if no tax payable and you file your return by end of financial year. which is required to furnish a report referred to in section 92E(Transfer Pricing). the due date is 30th November of the assessment year.in NSDL e-mail – firstname.lastname@example.orgAB are required to compulsorily file their income-tax return electronically with digital signature. shall be liable to pay by way of penalty a sum of Rs. 60% of the tax due on the returned income.simpletaxindia. In the case of an assessee being a company. the assessee shall be liable to pay simple interest at the rate of one percent on the amount of the shortfall from the tax due on the returned income. 1) The advance tax paid by the assessee on his current income on or before the 15th day of September is less than 30% of the tax due on the returned income or the amount of such advance tax paid on or before the 15th day of December is less than 60% of the tax due on the returned income.org For PAN Grievances : UTITSL – e-mail – isw.000 after TDS)under section 208 has failed to pay such tax or.co. the Assessing Officer may direct that such person shall pay. All companies are also required to compulsorily file their income tax return electronically with Digital signature. is furnished after the due date as specified in sub-section 1 of section 139. (download chall and check how to fill) The BSR Code and the Serial No.000. where the advance tax paid by such assessee under the provisions of section 210 is less than 90% of the assessed tax.(S. MODE OF FILING INCOME-TAX RETURNS : All Individuals. INTEREST U/S. the return of Income of any assessment year u/s. Post Bag http://www. Business or Other Sources and not covered under section 44AB are required to file the Return of Income by 31st July of the assessment year. DUE DATES FOR FILING RETURN OF INCOME : All Individuals/HUF/Firms deriving Income from Salary.net/ .http://www. on the counterfoil of the challan has to be quoted in the return of income.234C: Where an assessee other than a Company.co. challans & correspondence.280. the assessee shall be liable to pay simple interest at the rate of one percent per month for a period of three months on the amount of the shortfall from 30% or.139 is required to obtain 10 Alpha numeric Permanent Account Number (PAN) and quote the same in his returns.000. INTEREST U/S.html PENALTY U/S. the assessee shall be liable to pay simple interest at the rate of one percent for every month or part of a month comprised in the period from the 1st day of April following the financial year.
26AS) online by logging on to www.net/2011/12/income-tax-rates-2011-12-exemption. FORM NO. Bangalore – 560 100 by ORDINARY/SPEED POST only.in orwww.1.simpletaxindia.26AS : Assessees can view their Annual Tax Statement (Form No. • • • Home Loan Applicants Personal Loan Applicants Car Loan Applicants http://www.net/ .http://www. Electronic City Post Office.html No.com For any Loan apply online on bank bazzar and get discounted rates .incometaxindia.gov.tin-nsdl.simpletaxindia.
simpletaxindia.Sheet1 SIMPLE TAX INDIA Cost Inflation Index Notiified by the GOVT Financial Year 1981-82 1982-83 1983-84 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 (CII) 100 109 116 125 133 140 150 161 172 182 199 223 244 259 Financial Year 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 (CII) 281 305 331 351 389 406 426 447 463 480 497 519 551 582 2009-10 2010-11 2011-12 632 711 785 download above chart in PDF format http://www.org/ Page 1 .
html .net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.net/ 21 Useful Charts for Tax Compliance Covering: Income Tax Companies Act Service Tax LLP PF .simpletaxindia.ESIC Excise GVAT Stamp Duty http://www.simpletaxindia.http://www.
........14 17.5 8......simpletaxindia.....................................Gujarat ...http://www............13 16.....................................19 http://www...15 19.. Depreciation Chart ............... ROC Compliance ............ Service Tax Compliance.........................18 Holidays in Banks and Income Tax Department ..............2 4.. Point of Taxation Rules: Service Tax ..........net/ Index 1.... Securities Transaction Tax Rates............................................................................................Income Tax Act ........html .............. PF ESIC & Payroll Compliance .......................................net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13..14 18........... Due Dates Chart ..........8 11..............................6 9...11 14.3 6.................... Capital Gains Tax Rates .........3 5 ............... VAT ....4 7.......................16 21................. Income Tax Rates . Penalties: Service Tax ...................... TDS & TCS Rate Chart .....17 Useful Web Sites ...............................................2 3............Companies Act ......... Penalties under Income Tax Act............. Depreciation Chart .....................9 12..... LLP Compliances & Penalties ............ Presumptive Taxation: Income Tax & Wealth Tax .............................12 15......... Cost Inflation Index / Gold Silver Rates ..................... Interest Payable .........simpletaxindia........................10 13.........................Gujarat ..... Stamp Duty ......7 10....Income Tax .... Interest Accrual: NSC & KVP...........16 20..........................1 2...................... Excise Duty: Periodical Returns ............................................
001 to 8.90.simpletaxindia.000 Upto 1.000 Women Upto 1.000 Cess @3% Rate of Dividend Distribution Tax (%) 16.436 19.90 32. BOI Assessment Year 2012-13 Rate Nil General Upto 1.000 5.000 1.00.000 Above 8.000 Senior Citizen 60 to 80 years 80 years & above Upto 2.40.001 to 5.000 Above 5.90.001 to 22.214.171.124 30.001 to 5.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.445 41.000 30% Above 8.40.00.00.00.001 to 5.223 16.001 to 8.net/ Income Tax Rates For Individuals.20 42.001 to 5.00.00.00.00.90 30.055 19.055 20.00.00.80.001 to 3.001 to 8.000 Above 8. 1 crore Exceeding Rs.001 to 3.000 Above 8.000 2.001 to 5.60. 1 crore Exceeding Rs.001 to 8.000 Senior Citizen Upto 2.000 5.60.000 5.00.90.00.000 Upto 1.000 1.000 Above 8.000 Women Upto 1.00.000 Above 8.90.001 to 8.001 to 8.223 2010-11 NIL 10% 20% 30% Other Assessees Total Income Tax Rates for Domestic Companies Upto Rs.001 to 5.007 19. HUF.000 Assessment Year 2011-12 Rate Nil 10% 20% 30% General Upto 1.00.simpletaxindia. 1 crore Tax Rates for Foreign Companies Upto Rs.90.00.000 5.00.00.000 3.00.000 10% 1.000 Upto 2.50.00.00.00.000 20% 5.80.000 2.00.00. 1 crore Tax Rates for others Firms LLP Local authorities *Alternate Minimum Tax Rate of Income Tax (%) 30.00.000 1.000 Above 8.001 to 3.000 1.000 Upto 5..html .000 300001 to 500000 Above 5.00.60.00.00.40.00.http://www.000 2.000 3.00.001 to 8.00.00.90 Rate of MAT (%) 19.001 to 5. AOP.00.00.90.00.024 30.000 5.00.055* http://www.000 Above 5.000 5.00.00.50.000 1.00.
http://www.125% 0. units of equity oriented mutual fund (delivery based) Sale of equity shares. units of equity oriented Mutual fund (non-delivery based) Sale of an option in securities Sale of an option in securities.025% 0.125% 0.017% 0.simpletaxindia. where option is exercised Sale of futures in securities Sale of unit of an equity oriented fund to the Mutual Fund Rates 0. http://www.017% 0.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.net/ Securities Transaction Tax Rates Assessment Year 2012-13 Transaction Purchase/Sale of equity shares.25% Payable By Purchaser / Seller Seller Seller Purchaser Seller Seller Capital Gains Tax Rates Assessment Year 2012-13 Particulars Sale transactions of equity shares / unit of an equity oriented fund which attract STT Sale transaction other than mentioned above: Individuals (resident and non-residents) Firms including LLP (resident and non-resident) Resident Companies Overseas financial organisations specified section 115AB FIIs Other Foreign companies Local authority Co-operative society Short-term Capital gains tax rates (a) 15% Long-term capital gains tax rates (a) Nil Progressive slab rates 20% with indexation 10% (without 30% Indexation for units/ 30% zero coupon bonds) 40% (corporate) 30% (non-corporate) 10% 30% 10% 40% 20% / 10% 30% 10%(without indexation Progressive slab for units/ zero coupon Rates bonds)/20% for others These rates will further increase by applicable surcharge & education cess.html .simpletaxindia.
Income Tax Act Description Rate Period From Period To Date return furnished Date of completion of assessment U/S 144 Date Tax Payment is made Section 234A 234A 234B 234C 201(1A) 201(1A) Delay in furnishing return of income 1% p. Date of payment Date of deduction 1.e. Due date Not furnishing return of income 1% p.m. 1st April of AY 1% p.m. 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 INDEX 172 182 199 223 244 259 281 305 F.Y.Y.Y.simpletaxindia. i.m.) 5010 5310 6065 6180 8490 9395 12125 15105 16320 Silver Rate (9960 touch for 1 kg. 90% of assessed tax as advance tax Deferring Advance Tax Failure to deduct tax at source Failure to deposit tax in time 1% p.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.87 tola.m.simpletaxindia.734 tola) 7875 7695 11770 10675 17405 19520 23625 22165 27255 Interest payable . 1981-82 1982-83 1983-84 1984-85 1985-86 1986-87 1987-88 1988-89 INDEX 100 109 116 125 133 140 150 161 F.Y.http://www. Date of deduction Date of deposit http://www. Gold Rate (24 Carat for 10 gms i. 0. 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 INDEX 497 519 551 582 632 711 785 Gold .e.html .net/ Cost Inflation Index Assessment Year 2012-13 F.5% p. 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 INDEX 331 351 389 406 426 447 463 480 F.Silver Rates of Last 10 Years Assessment Year 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 Relevant Valuation Date 31/03/2002 31/03/2003 31/03/2004 31/03/2005 31/03/2006 31/03/2007 31/03/2008 31/03/2009 31/03/2010 31/03/2011 Std.m. Due date Failure to pay advance tax.m. Due date Due date of next instalment 1% p. 85.
100 per day . 10. Loans • Failure to keep.http://www.simpletaxindia. retain books U/S 44AA • Failure to get books audited U/S 44AB • Taking loan in contravention of Sec 269SS • Repayment of loan in contravention of Sec 269T • Failure to furnish return u/s 139(1) before end of AY TDS • Failure to deduct in part or full • Failure to collect tax in part or full • Quoting false TAN in challan / statements • Failure to apply for TAN • Failure to furnish eTDS statement • Failure to furnish TDS Certificate 271(1)(b) 272A(1) 100 to 300% of tax sought to be evaded 10% of undisclosed income 271(1)(c) 271AAA Rs. 25000 0.000 for each failure • Failure to answer questions or sign statements Rs.000 for each failure Concealment • Concealment of income or inaccurate particulars • Undisclosed income during search in proceeding and current FY in which search took place Books.html . Audit. Limited to amount of TDS Rs.50 Lac Equal to amount of loan taken Equal to amount of loan repaid Rs. 100 per day . 10.net/ Penalties under Income Tax Act Default Non Payment • Tax Payments including Self Assessment Tax Penalty Upto tax in arrear Section 221(1) Failure to Comply • With Notice U/S 143(2) Rs. 5000 271A 271B 271D 271E 271F Equal to tax not deducted Equal to tax not collected Rs. Limited to amount of TDS 271C 271CA 272BB(1A) 272BB(1) 272A(2)(c) 272A(2) (g) http://www. 10000 Rs.5% of gross sales Maximum Rs 1. 10000 Rs.simpletaxindia.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.
000 10.000 20.000 5.80.00.html .simpletaxindia.000 30.Payable by Others Amount 10.Payable by Banks Interest .000 1. HUF Invalid Local PAN Authority Nature of payments made to resident Threshold Limit Sec.000 5. or any other mode.000 30.000 5.Lottery 194LA Immovable Property TCS Rate Chart Description Alcoholic Liquor for human consumption Timber obtained under a forest lease.http://www.000 75. Toll Plaza Lease and Mine Quarry Lease Tendu Leaves Rate 1 2.000 1. other forest produce Scrap Parking Lots.simpletaxindia.net/ TDS & TCS Rate Chart Assessment Year 2012-13 TDS Rate Chart Company If No PAN Firm Individual Or Co-op Soc.5 1 2 5 http://www.000 1.Single Transaction Payment to Contractors . 194A Description Interest .000 1.000 Rate 10 10 30 2 2 10 10 10 2 10 10 30 20 10 10 Rate 10 10 30 1 1 10 10 10 2 10 10 30 20 10 10 Rate 20 20 30 20 20 20 20 20 20 20 20 30 20 20 20 194B Winning from Lotteries / Crossword Puzzle 194C Payment to Contractors .Aggregate during FY 194D Insurance Commission 194H Commission / Brokerage 194 I Rent Rent-Plant / Machinery 194J Professional Fees 194 Dividends 194BB Winnings from horse race 194F Repurchase Units by MFs 194G Commission .net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.000 1.80.
INR 4.5% of gross receipts 10% of gross receipts 5% of gross receipts 10% of gross receipts (a) The gross receipts of the taxpayer do not exceed Rs.net/ Presumptive Taxation: Income Tax All Resident Taxpayers Business (i) Small Business [excluding (ii)] (a)(b)(c)(d) (ii) Plying. Wealth Tax On Value of specified Assets held on 31st March Basic Exemption 1% 30 Lacs http://www.html . Business Shipping (b) Exploration of mineral oil (b)(c) Operations of Aircraft (b) Turnkey power projects (b)(c) Rate at which income is presumed 7.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13. 60 Lacs (b) All deductions/expenses (including depreciation) shall be deemed to have been allowed. © The taxpayer can claim lower profits.simpletaxindia.simpletaxindia. leasing or hiring of trucks (person should not have owned over 10 goods carriages at any time during the previous year) (b)(c) Non-Resident Taxpayer Rate at which income is presumed 8% of gross turnover/ receipts INR 5.http://www. if he keeps and maintains specified books of accounts and obtains a tax audit report.500 per month / part of month for each light goods vehicle.000 per month / part of month for each heavy goods vehicle.
36 7.25 1572.35 19.00 15.40 01-04-1999 & 14-01-2000 11.00 1382.00 6 Year and 6 Months 9.75 7.00 7 Years NA NA 7 Year and 6 Months 2000.00 1305.30 12.85 7.00 1153.25 8.25 NA NA 1074.http://www.00 1534.00 1883.29 01-03-2003 onward 8.00 3 Year and 6 Months 8.85 7.25 7.05 10.55 10.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.00 1672.67 11.49 1543.00* 8 Years NA NA 8 Year and 7 Months NA NA * 7 Years 3 Months ** 7 Years 8 Months 7.25 1274. Purchased from 1-3-2003 Rate of Maturity Interest Value Rs.83 9.00 http://www.85 7. Purchased from 1-3-2002 to 28-2-2003 Rate of Maturity Interest Value Rs.82 1781.83 13.75 8.88 6.25 1644. 1 Year 7.30 1649.85 14.47 01-03-2002 & 28-02-2003 9.75 8.00 1195.00 2000.08 Interest Accrual: Kisan Vikas Patras (KVP) Period from the date of certificate to the Date of its encashment Purchased from 1-3-2001 to 28-2-2002 Rate of Maturity Interest Value Rs.25 7.13 1713.) accruing on the certificates of Rs.58 17. 100 denominations purchased between The year for which Int. accrues First Year Second Year Third Year Fourth Year Fifth Year Sixth Year 01-04-1989 & 31-12-1998 12.72 10.html .00 1439.00 5 Years 9.71 12.75 1409.85 - 1065.16 8.69 15-01-2000 & 28-02-2001 11.00 6 Years 9.75 1079.06 1850.40 6.33 11.net/ Interest Accrual: NSC & KVP Interest Accrual: National Savings Certificate (NSC) Amount of interest (Rs.40 6.23 14.36 7.80 16.60 17.80 1355.10 15.25 7.75 1209.88 6.50 19.25 8.93 2000.00 2 Years and 6 Months 7.simpletaxindia.00 1602.40 6.00 5 Year and 6 Months 9.58 14.51 1207.70 22.40 13.98 13.00 4 Year and 6 Months 8.75 1470.25 1327.97 11.20 10.75 1770.19 1310.75 1164.17 12.00 4 Years 8.31 01-03-2001 & 28-02-2002 9.90 15.95 1267.00 1256.00 3 Years 8.25 9.75 8.63 1488.36 7.00** NA NA 6.40 6.02 1134.75 9.90 1435.simpletaxindia.09 14.00 2 Years 7.51 20.75 1857.28 1170.54 18.00 1800.88 7.
sugar works and steel industry Block-12 Air pollution control equipments. trademarks.html .11 or 12) and motors cars (other than those used in a business of running them on hire) acquired or put to use on or after April 1. franchises and any other business or commercial rights of similar nature 15 20 30 40 50 60 80 100 25 http://www.10.net/ Depreciation Chart: Income Tax Assessment Year 2012-13 Block Nature of Asset Building Residential building other than hotels and boarding houses Office.8. new commercial vehicle which is acquired during Jan 1. solid waste control equipments. godowns or building . 2009 for the purpose of business / profession Block-10 Computers including computer software.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.Know-how. 1998) .http://www. Books (other than annual publication) owned by a professional. factory.simpletaxindia. renewal energy devices. 2009 and Sept 30. lorries and taxies used in business of running them on hire. water pollution control equipments. vessels ordinary operating on inland waters including speed boats Block-7 Buses. moulds used in rubber and plastic goods factories Block-8 Aeroplanes. machinery used in semi-conductor industry. Block-11 Energy saving devices.9.simpletaxindia.7. (being annual publications) owned by assessees carrying on a profession or books (may or may not be annual publications) carrying on business in running lending libraries Intangible Assets Block-13 Intangible assets (acquired after march 31.not mainly residential purpose Temporary erections such as wooden structures Furniture Furniture .Any furniture / fittings including electricals fittings Rate of Depreciation 5 10 100 10 Block-1 Block-2 Block-3 Block-4 Block-5 Plant and Machinery Any plant or machinery (not covered by block 6. 1990 Block-6 Ocean-going ships. recycling and resource recovery systems. life saving medical equipment Block-9 Containers made of glass or plastic used as refills. licences. rollers in flour mills. 2009 and is put to use before Oct 1. patents. copyrights.
net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.31 11.34 100 4. ECG Monitors. motor cycles. cinema houses.75 7. Ultrasound Machine.M(%) 5 10 100 SS DS TS SS SS SS SS DS TS SS SS 13.46 11. such as dams. restaurants and boarding houses. meeting halls.23 30 30 1.07 9.33 25. welfare centres.62 23.38 8. and for furniture and fittings let out on hire for use on the occasion of marriages and similar functions SS : Single Shift DS : Double Shift TS : Triple Shift W.5 http://www. etc.V(%) S.91 20.1 16.31 SS 40 18.42 10.5 7. medical diagnostic equipments. libraries. theatres and circus. Catscan.63 3. X-ray and electrotherapeutic apparatus and accessories thereto. canals. namely. • Motor buses and motor lorries other than used in a business of running them on hire • Motor buses. schools.89 20 15.simpletaxindia.87 27.net/ Depreciation Chart: Companies Act Nature of Assets Land and Building • Buildings (other than factory buildings) • Factory Buildings • Purely Temporary Erections such as wooden structures Plant and Machinery • plant and machinery (not being a ship) other than continuous process plant for which no special rate has been prescribed • Electrical Machinery.simpletaxindia.http://www.07 5. • Motor-cars.html . tunnels. motor lorries and motor taxies used in a business or running them on hire • Rubber and plastic goods factories Moulds • Data Processing Machines including computers • Gas cylinders including valves and regulators Furniture and Fittings • General rates • Rate for furniture and fittings used in hotels.87 11.82 20 25.34 7.L.D. colleges and other educational institutions. scooters and other mopeds • Electrically operated vehicles including battery powered or fuel cell powered vehicles • Machinery used in the manufacture of electronic goods or components • Earth-moving machinery employed in heavy construction works.21 6.88 9.42 31.
00. Fee 2 Times 4 Times 6 Times 9 Times Fees Rs.html .simpletaxindia. 200 Rs.000 and above For Form 1A Form 1A Application Fee Inspection Fee Additional Fees For Delayed Filing Delay Upto 30 Day More than 30 days and upto 60 days More than 60 days and upto 90 days More than 90 days Addl.000 and above but below Rs 5.00.00. 500 Rs.00.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.net/ ROC Compliance Compliance By Listed Companies Filing with Stock Exchange Corporate Governence Report Distribution Schedule filing Unaudited Financial Results Audited Yearly Financial Results Compliance By All Companies Compliance Last Day for convening AGM File copies of Annual Accounts with ROC within 30 days of AGM Filing of Annual Return with ROC within 60 days of AGM Filing Fee Compliance For All documents (except Form 1A) Rs 1.http://www.000 Rs 5.000 Rs 25.000 and above but below Rs 25.00. 500 Rs 50 Date 30/09/2011 Q1 15/07/2011 21/07/2011 14/08/2011 Q2 15/10/2011 21/10/2011 14/11/2011 Q3 15/01/2012 21/01/2012 14/02/2012 Q4 15/04/2012 21/04/2012 15/05/2012 30/05/2012* * if company opts not to publish unaudited financial result for Q4 then 30/06/2012 http://www. 300 Rs.simpletaxindia.
http://www.33% or Max Rs. • PF Form 3A / 6A in April. • PF Deposit. 541 for Pension Fund 0.simpletaxindia.65 Responsibility Employee Employer Employer Employee Employer Employer Employer Profession Tax .PF Form 5/10/12A • 12th May .simpletaxindia. st http://www. ESIC & Payroll Compliance Type PF PF EDLI ESIC ESIC PF EDLI Description Contribution 12% of Basic+DA 12% of Basic+DA of which 8.50 1.ESIC Form 5. 32.Payment of ESIC.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.ESIC Form 5.net/ PF.1% of Basic+DA 0.html . 2999 3000 to 5999 6000 to 8999 9000 to 11999 12000 and above Prof. eTDS Form 24Q filing Qtr Quarter Ending Q1 June Q2 Sept Q3 Dec Q4 March Due Date Jul-15 Oct 15 Jan-15 May-15 • 21 . Tax NIL 20 80 150 200 • Quarterly eTds statement. • 11th Nov.01% of Basic+DA or Max Re 0. . • Payment of Profession Tax 15 / 3031 • Issue of TDS certificate in May. • 25th .75% of Wages 4.5% of Basic+DA or Max Rs.75% of Wages Admin Charges 1.Gujarat Salary Upto Rs.
00 p.5 % p.02. Proprietorship.06.m.m. EC 2% 2% SHEC 1% 1% Net Rate 12.2007 to 28-02-2008 01-03-2008 to till date Rate of Tax 2.2009.2011.08.2001 to 15.m.07.04.1994 to 15. and part thereof 16.36% 10.net/ Service Tax Compliance Basic Exemption Limit Chart Period Before 01-04-2005 01-04-2005 to 31-03-2007 01-04-2007 to 31-03-2008 01-04-2008 onwards Rate Of Service Tax Period 18. Due Date 25th of October (31st October for Input Service Distributors) 25th of April (30th April for Input Service Distributors) Table of Rates of Interest Period Rate of Interest 01.08. Trust & Socities Value Realized* March Other months Due Date 31st March 5th of succeeding month If e-Payment is done then effective due date will be 6th of the succeeding month/quarter till 8. 24.04. 4 Lakhs Rs.09.m.07.2011 13 % p.2001 1. * With effect from July 1.simpletaxindia.60 Lacs) Table for Works Contract Rate Period 01.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.(for assessees having turnover upto Rs.m. 15 % p. 10. whichever is earlier. Half-yearly Return In Form ST-3 Period April to September October to March Revision of Form ST-3 ST-3 form can be revised and submitted again within 90 days from the date of filing of original return.2004 15 % p.2011 onwards 18 % p.2009 onwards Service Tax 12% 10%. 01. 8 Lakhs Rs.2006 to 23. Partnership Value Realized* April to June July to September October to December January to March Due Date 5 July 5th October 5th January 31st March th Corporate Entities.2004 to 31.2002 to 09.html .m.2002 24 % p.simpletaxindia. on service provided or invoice issued or value realized.09.06 % 4.02.03.m. 10 Lakhs Payment Of Service Tax Using Challan GAR-7 Individual.07.http://www.30% Basic Exemption Limit No Limit Rs. 16.12 % http://www.
000 Assessee issues invoice in accordance with Upto Rs 10. or (iii) appear before the Central Excise Officer. or Rs 100 per day limited to 50% of tax* Penalty for default in obtaining Service Tax Upto Rs 10.000 provisions of the Act or rules made thereunder. with incorrect or incomplete details or fails to account for an invoice in his books of account Penalty for contravention of any provision for Not exceeding Rs 10.html . maximum upto 25% if all dues paid before notice : Sec 73 (4A) (b) 25% of tax if all durs paid within 30 days of issuance of notice (90 days for small assessees) : Proviso to Sec 78 ^ No mitigation • Over and above the penalties.m. 100 for each day but not exceeding Rs. whichever is (ii) procedure documents called for by a Central higher. Failure to keep.http://www. 20. or day till failure.000 or Rs 200 per registration certificate and payment of service tax day till failure.000 Failure to pay service tax 1% of the tax p.000 which no penalty is provided Penalty for suppressing value of taxable 50% of tax amount service (If records captured are true**) 100% of tax amount (If not recorded in books^) * Totally mitigated if tax and interest paid before issue of notice : Sec 73(3) ** Mitigation (a) 1% per month. Delay upto 15 days Delay of more than 15 and upto 30 days Delay of more than 30 days Amount of penalty 76 77 77 77 77 77 77 78 Rs. http://www. department has now the power of prosecution also.simpletaxindia. 1000 Rs.simpletaxindia. maintain or retain books of Upto Rs 10.000 account and other documents required Assessee fails to : Upto Rs 10. 500 Rs. whichever is higher.net/ Penalties : Service Tax Section 70 Nature of default Fees for late filing of Return. Excise Officer.000 or Rs 200 per (i) furnish information called by an officer. Assessee fails to pay service tax electronically Upto Rs 10. when issued with a summon for appearance to give evidence or to produce a document in an inquiry. 1000 + Rs.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.
9 % on Market Value 1% Surcharge on Market Value For Female Registrants 4.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13. 4. 2011 05th May. 2011 07th July. 5. 2.. 2011 10th Sep... 2011 07th July. 100/- http://www. 2011 10th April.net/ Point Of Taxation Rules. 2011 07th July. 2011 05 April. 2011 05th April.simpletaxindia.7% of Average Rent 1. 2011 05th April.Gujarat Stamp Duty Rate For Leave & Licence Agreement Particulars Rate of Duty Leave & Licence Lease Agreement For 1 Year For 2 & 3 Years Above 3 Years 0.9 % of Average Rent Sale Deed of Commercial or Residential Property Particulars Rate of Duty For Male Registrants 4. 2011 07 July.4 % of Average Rent 2.simpletaxindia. 2011 10th Aug. 2011 07th July. 2011 05th April. 2011 05th April.http://www. No.. 2011 th Point of Taxation 07th July.8 % of Average Rent 4. 3. 2011 : Service Tax Determination of Point of Taxation Sr. Service Provided on 07th July. 2011 10 Aug. 1. 2011 Stamp Duty . 2011 05th April. 2011 th Payment Received on 10th Aug.9 % on Market Value No Surcharge Power of Attorney Rs. 2011 th Invoice Issued on 10th July.html .
000 Dealers liable to VAT Audit Dealers not liable to GVAT Audit 22nd day after end of the Quarter N. N.Gujarat Due Date for Payment of GVAT and Filing of GVAT Return Periodicity Monthly Criteria GVAT paid more than Rs.A. 202A Form 205.Part or Full and opted for lump sum permission Engaged in activity of transfer of the rights to use any goods and opted for Lump sum permission Annual Return CST Return GVAT Payment Challan Form No.000 Due Dates for Payment of GVAT 22nd day after end of the Month Due Dates for Filing Returns (i) 30th day after end of the Month if GVAT payable is less than Rs. 202A Form 202.simpletaxindia. 10 lacs either in previous year or in current year E-filing of GVAT return is mandatory for (i) dealers engaged in interstate sales and / or purchases. (iv) dealers having turnover Rs.5. 60.5.html . Anne . (ii) dealers engaged in export and / or import. 201B. 205A III-E.net/ VAT . 202A Form 202.000 (ii) 40th day after end of the Month if GVAT payable is more than Rs. http://www.000 45th day after the end of the Quarter 31st December after end of the financial year 30th June after end of the financial year Quarterly Annualy GVAT paid upto Rs. 201A.50 Lakh or more. GVAT / CST Returns Description GVAT Return General Specific Dealers under composition scheme and entire turnover is under composition Dealers executing works contract .http://www.I & II Form 207 Exceeds 1 Crore 31st Janunary Form No.5% part of a month Between Actual Date of payment and Due Date E payment of GVAT is compulsory for dealers whose GVAT payment exceeds Rs. Form 201.A.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13. (iii) dealers liable to Audit. (v) dealers dealing in SEZ in current or previous financial year. 217 GVAT Audit Mandatory if sale or purchase Due Date Form No Interest For Delayed Payment Rate of interest Period of Interest 1. 60. 201C Form 202.simpletaxindia.
html . 1 crore or more per annum through PLA & CENVAT and manufacturing goods under specified tariff heading Assessees required to submit ER-5 return All Manufacturers Registered Dealers Time limit 10th of following mth.a. by 30th April current year ER-5 Information relating to Principal Inputs ER-6 Monthly Return of receipt & consumption of each of Principal Inputs ER-7 Annual Installed Capacity Statement Quarterly return by first and second stage dealers 10th of following mth. 1 crore or more p.simpletaxindia. 30th April of the following year 15th day of following quarter http://www.simpletaxindia.http://www.net/ Due Dates Chart For Financial Year 2011-12 Mon Payment Quarterly Filing of Advance Payment Service GVAT PF ESIC of TDS Income Tax of Service Tax Payment Payment Payment TDS Return Tax Return Payment Tax Return 30 7 7 7 7 7 7 7 7 7 7 7 15 15 15 15 31 30 30* 15 15 15 15/31 5 5 5 5 5 5 5 5 5 5 5/31 25 25 21 21 21 21 21 21 21 21 21 21 21 21 15 15 15 15 15 15 15 15 15 15 15 15 22 22 22 22 22 22 22 22 22 22 22 22 April May June July August September October November December January February March *For Companies required to file report u/s 90E Excise Duty: Periodical Returns Form ER-1 ` ER-2 ER-3 ER-4 Description Monthly Return By Large units Return by EOU Quarterly Return by SSI Annual Financial Information Statement Who is required to file Manufacturers not eligible for SSI concession EOU units Assessees availing SSI concession Assessees paying duty of Rs. by 30th November of succeeding year Annually. 10th of following qtr. through PLA & CENVAT Assessees paying duty of Rs.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13. 10th of following mth. Annually.
000 but may extend to Rs 5.html . 5. 10.00.simpletaxindia. 1.000 but may extend to Rs 5.000 but which may extend to Rs.00.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.000 May extend to Rs.000 but days of the appointment may extend to Rs. 10.00.000 but shall not be less than Rs. 5.net/ LLP Compliances & Penalties Regular Compliances Head Compliance Penalty for Non Compliance Minimum number of Designated Partners Designated Partners Identification Number (DPIN) Consent and Particulars of Designated Partners At least 2 partners who would be designated partners All the provisions of sections 266A to 266G of the Companies Act. Change of Registered File the notice of any Office change in registered office with the ROC in e-form 4. File e-form 4 with ROC in 30 Not be less than Rs.simpletaxindia.00. Annual Compliances Head Compliance Penalty for Non Compliance Statement of Accounts & Solvency Shall file within a period of six months from the end of every financial year. incase of continuous contravention further Rs.000 but may extend to Rs. Prepare and file a Statement of Account and Solvency with the ROC. 1956 shall apply accordingly Not less than Rs. 5.000 and every designated partner of such LLP shall be punishable with fine which shall not be less than Rs 10.000 and every designated partner of such LLP shall be punishable with fine which shall not be less than Rs 10. 500 per day during which the default continues.000 Annual Return Annual Return to the ROC with LLP shall be punishable with fine shall not be in sixty days of closure of the less than Rs 25. May extend to Rs. Shall not be less than Rs 25.000.00.000 and with a further fine which may extend to Rs 50 per day. 1.000 http://www.00.http://www.000 but which may extend to Rs 1. 5.00. 1. Change of Name LLP may change its name registered with the ROC by filing e-form 5.000.000.00. 10.000 but which may extend to Rs financial year. Shall not be less than Rs.
in/ http://www.nic.in/ http://www.gov.in/home.simpletaxindia.gov.in http://www.in/ http://www.com/ http://itat.in/ http://www.org http://www.tin-nsdl.gov.net/2011/04/tds-rate-chart-11-12-fy-tds-rate-12-13.in/ https://incometaxindiaefiling.org.rti.xbrl.in/ http://www.in/ http://www.org/in Service Tax Corporate Law Supreme Court RBI Ministry of Finance Provident Fund ESIC Gujarat VAT Central Board of Customs Directorate General Official Web Site of Foreign Trade Right to information Official Web Site Central Vigilance Commission XBRL International XBRL India Official Web Site Official Web Site Official Web Site http://www.servicetax.epfindia.http://www.gov.in/ http://www.in/ http://www.gov.html .gov.in/bo/compltindex.xbrl.in/ http://www.finmin.gujarat.gov.gov.commercialtax.htm http://www.nic.in/ http://www.in/ http://www.llp.simpletaxindia.rbi.in http://www.in/ http://www.gov.gov.nic.in http://www.nic.net/ Useful Web Sites Area Income Tax Description Official Web Site e-Filing Services To Tax Payer Tax Information NetWork ITAT Official Web Site E-Filing MCA LLP Official Web Site Official Web Site Ombudsman Banking Official Web Site Official Web Site Official Web Site Official Web Site Official Web Site website http://www.dgft.mca.nic.rbi.cbec.gov.incometaxindia.in/ http://www.org.aspx http://secweb.aces.supremecourtofindia.cvc.incometaxindiapr.esic.nic.
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