21 Tax Compliance Charts - Tax Print AY.16-17

7/25/2019 21 Tax Compliance Charts - Tax Print AY.16-17

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Income Tax Rates For Individual, HUF, AOP, BOI

Home Income Tax Rates

Assessment Year Rate GeneralSenior Citizen

60 to 79 years 80 years & above

2016-17 Nil10%20%

30%

Upto 2,50,0002,50,001 to 5,00,0005,00,001 to 10,00,000

Above 10,00,000

Surcharge @ 12% if total income exceeds 1 Crore | Cess @3%

Upto 3,00,0003,00,001 to 5,00,0005,00,001 to 10,00,000

Above 10,00,000

Upto 5,00,000-5,00,001 to 10,00,000

Above 10,00,000

2015-16 Nil10%20%30%

Upto 2,50,0002,50,001 to 5,00,0005,00,001 to 10,00,000

Above 10,00,000

Surcharge @ 10% if total income exceeds 1 Crore | C ess @3%

Upto 3,00,0003,00,001 to 5,00,0005,00,001 to 10,00,000

Above 10,00,000

Upto 5,00,000-5,00,001 to 10,00,000

Above 10,00,000

2014-15 Nil10%

20%30%

Upto 2,00,0002,00,001 to 5,00,000

5,00,001 to 10,00,000 Above 10,00,000

Surcharge @ 10% if total income exceeds 1 Crore | Cess @3%

Upto 2,50,0002,50,001 to 5,00,000

5,00,001 to 10,00,000 Above 10,00,000

Upto 5,00,000-

5,00,001 to 10,00,000 Above 10,00,000

2013-14 Nil10%20%30%

Upto 2,00,0002,00,001 to 5,00,0005,00,001 to 10,00,000

Above 10,00,000

Cess @3%

Upto 2,50,0002,50,001 to 5,00,0005,00,001 to 10,00,000

Above 10,00,000

Upto 5,00,000-5,00,001 to 10,00,000

Above 10,00,000

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Income Tax Rates - Other than Individuals Assessment Year 2016-17

Home Income Tax Rates - Other than Individuals

Total IncomeRate of Income

Tax(%)Rate of MAT/AMT(%)

Tax Rates for Domestic CompaniesUpto R 1 croreExceeding 1 Crore but not exceeding 10 CroreExceeding R 10 croreTax Rates for Fo reign CompaniesUpto R 1 croreExceeding 1 Crore but not exceeding 10 CroreExceeding R 10 croreTax Rates for Firms / LLPs/Local AuthoritiesUpto R 1 croreExceeding R 1 crore

30.90033.063

34.61

41.20042.02443.260

30.90034.61

19.05520.38921.342

19.05519.43620.008

19.05521.342

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Tax on distribution of dividend, buyback of shares

Home Tax on distribution of dividend, buyback of shares

Payble By On Section Rate

Domestic CompanyDomestic CompanySecuritisation TrustSecuritisation Trust

Dividend DistributionTax on buyback of unlisted sharesIncome distribution to investors :Individual/HUFIncome distribution to investors :Other persons

115-O115QA115TA115TA

20.35823.07228.84034.608

*Effective Oct 1, 2014, DDT must be grossed up, effectively raising the rate to 19.994

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TDS Rate Chart: ResidentTDS RATE CHART

FINANCIAL YEAR 2015-2016 : ASSESSMENT YEAR 2016-2017

Nature of payments ThresholdCompany | Firm

Co-op Soc.Local Authority

Individual | HUFIf No PANOr Invalid

PAN

Sec. Description Amount Rate Rate Rate

194A Interest - Payable by Banks

Interest - Payable by Others

10,000

5,000

10

10

10

10

20

20

194B Winning from Lotteries / Crossword Puzzle 10,000 30 30 30

194C Payment to Contractors - Single Transaction

Payment to Contractors - Aggregate during FY

30,000

75,000

2

2

1

1

20

20

194D Insurance Commission 20,000 10 10 20

194DA Non-exempt payments made under a lifeinsurance policy

1,00,000 2 2 20

194H Commission / Brokerage 5,000 10 10 20

194I Rent

Rent-Plant / Machinery

1,80,000

1,80,000

10

2

10

2

20

20

194J Professional Fees

Directors fees

30,000

-

10

10

10

10

20

20

194 Deemed Dividend - 10 10 20

194BB Winnings from horse race 5,000 30 30 30

194F Repurchase Units by MFs 1,000 20 20 20

194G Commission - Lottery 1,000 10 10 20

194LA Immovable Property (Compulsory Acquisition) 2,00,000 10 10 20

194-IA Transfer of immovable property, other thanagricultural land

50,00,000 1 1 20

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TDS Rate Chart: Non-ResidentTDS RATE CHART

FINANCIAL YEAR 2015-2016 : ASSESSMENT YEAR 2016-2017

Home TDS Rate Chart: Non-Resident

a

b

(i)

(ii)

c

d

e(i)

(i)(ii)

f (i)(ii)

g

Section Nature of Payments

Non-Resident Non Domestic Company

UptoR 1 Crore

More thanR 1 Crore

UptoR 1 Crore

More thanR 1 Crorebut upto

R 10 Crore

More thanR 10 Crore

194B Winning from lotteries / Crossword puzzle 30.900 34.608 30.900 31.518 32.445

194BB Winning from horse race 30.900 34.608 30.900 31.518 32.445

194E Payment to foreign citizen sportsperson/ entertainer 20.600 23.072 20.600 21.012 21.630

194F Repurchaes of units by Mutual Funds 20.60 0 23.072 NA NA NA

194G Commission on sale of lottery tickets 10.300 11.536 10.300 10.506 10.815

194LB Interest by infrastructure debt fund 5.150 5.768 5.150 5.253 5.408

194LC Interest on approved long infrastructure bond 5.150 5.768 5.150 5.253 5.408

194LD Interest on rupee denomiated bond 5.150 5.768 5.150 5.253 5.408

196B Income from units to an offshore fund 10.300 11.536 10.300 10.506 10.815

196C Interest of freign currency bonds or GDR 10.300 11.536 10.300 10.506 10.815

196D Income from security to FII 20.600 23.072 20.600 21.012 21.630

195 Other Sumincome of freign exchange asset to Indian Citien 20.600 23.072 NA NA NA

Long Term Capital Gains

Under Sec 115E / 112(1)©(iii) 10.300 11.536 10.300 10.506 10.815

Other 20.600 23.072 20.600 21.012 21.630

Short Term Capital Gains - Sec. 111A 15.450 17.304 15.45 15.759 16.223

Interest on foreign currency loan by Govt. /Indiancompany

20.600 23.072 20.600 21.012 21.630

RoyaltyIn respect of copyright on books/computer softwareOthers

Agreement made between 01-04-61 and 31-3-76 Agreement made after 31-3-76

10.3

30.900

10.3

11.536

34.608

11.536

10.3

51.500

10.3

10.506

52.530

10.506

10.815

54.075

10.815

Fees for technical service Agreement made between 01-03-64 and 31-3-76 Agreement made after 31-3-76

30.900

10.3

34.608

11.536

51.500

10.3

52.530

10.506

54.075

10.815

any other income 30.900 34.608 41.2 42.024 43.26

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Interest Accrual: NSCNSC VIII Issue

Amount of interest ( RR ) accruing on the certificates of RR 100 denominations purchased between

NSC IX IssueAmount of interest ( RR ) accruing on the cer ti f icates of RR 100 denomination

Year for whic h interestaccru es

When investment is made

Year f or wh ich interestacc rues

When investment is made

Before April1,2012

During2012-13

During2013-14 &2014-15

Before April1,2012

During2012-13

During2013-14 &2014-15

First Year Second Year Third Year Fourth Year Fifth Year

8.899.68

10.5411.4812.50

9.109.93

10.8311.8112.89

8.999.80

10.6811.6412.69

Sixth Year Seventh Year Eight Year Ninth Year Tenth Year

13.6114.8216.1317.5719.13

14.0615.3416.7418.2619.92

13.8315.0816.4317.9119.52

Home Interest Accrual: NSC

The year for whichInt.onwards accrues

01-03-2001 &28-02-2002

01-03-2002 &28-02-2003

01-03-2003 &30-11-2011

01-12-2011 &31-03-2012

01-04-2012 &31-03-2013

01-04-2013onwards

First Year Second Year Third Year Fourth Year Fifth Year Sixth Year

9.7210.6711.7112.8514.1015.47

9.2010.0510.9711.9813.0914.29

8.168.839.55

10.3311.1712.08

8.589.31

10.1110.9811.92

NA

8.789.56

10.4011.3112.30

NA

8.689.43

10.2511.1412.11

NA

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TCS Rate Chart Assessment Year 2016-17

Home TCS Rate Chart

Nature of Goods

Resident Non-Resident Non Domestic Company

Any AmountUpto

R 1 CroreMore thanR 1 Crore

UptoR 1 Crore

More thanR 1 Crorebut upto

R 10 Crore

More thanR 10 Crore

Alcoholic liquor for human ConsumptionIndian made foreign liquor Tendu leavesTimber obtained under forest leaseTimber obtained by any mode other than a forest lease

Any other forest produce not being timber or tendu leavesScrapMinerals, being coal or lignite or Iron ore.Parking lot, Toll Plaza, Mining and quarringBullion or jewellery

1.0001.0005.0002.5002.5002.5001.0001.0002.0001.000

1.0301.0305.1502.5752.5752.5751.0301.0302.06 01.03 0

1.1541.1545.7682.8842.8842.8841.1541.1542.3071.154

1.0301.0305.1502.5752.5752.5751.0301.0302.0601.030

1.0511.0515.2532.6262.6262.6261.0511.0512.1011.051

1.0821.0825.4082.7042.7042.7041.0821.0822.1631.082

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TDS Rates under DTAA TreatiesTDS Rates under DTAA Treaties

Home TDS Rates under DTAA Treaties

Sr.No. Country

Dividend Interest RoyaltyTechnical

ServiceRemarks if any

SpecialRate

ShareHoldg.

Rate Rate Rate Rate

1 Australia 15% 15% Note1 Note1

2 Bangladesh 10% 10% 15% 10% 10% Note3

3 Belarus 10% 25% 15% 10% 15% 15%

4 Belgium 15% 10%15%

10% 10% 10% tax on interest if loan granted by bank,in other cases 15%

5 Botswana 7.50% 25% 10% 10% 10% 10%

6 Brazil 15% 15% 25%15%

Note3 Royalty ar ising from use or right to usetrade marks taxable @ 25% in other case@ 15%

7 Bulgaria 15% 15% 15%20%

20% Royalty relating to copyright etc 20%taxable @ 15% , in other cases 20%

8 Canada 15% 10% 25% 15% Note1 Note3

* Armenia, Austria, China, Czeck Republic, France, Germany, Hungary, Iceland, Ireland, Israel, Japan,Kazakstan, Kuwait, Luxembourg,Morocco, Namibia, Netherlands, Russian Federation, South Africa,Sweden, Swiss, Trinidad and Tobago, Turkmenistan, Uganda, UnitedMexican States, Vietnam

Note 1: Tax on royalties and fees for technical services will be levied in the country of source as follows

A. 10% in case of rental of equipments and services provided alongwith know-how and technical services

B. In any other cases

During first 5 years of agreement - 15% if payer is Govt/ Specified Organisation - 20% in other cases

Subsequent Years - 15% in all casesIncome of Govt/ certain institutions exempt from taxation in the country of source


A. 10% in case of royalties relating to payments for the use of industrial, commercial or scientific equipments

B. 20% in all other case

Note 3: No separate provisionNote 4: As per Domestic Law

- Rate of tax for majority share holders. - Percentage of share holding for Majority stake holders

1 2

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9 Cyprus 10% 10% 15% 10% 15% 10%

10 Denmark 15% 25% 20% 10%

15%

20% 20% 10% tax on interest if loan granted by bank,

in other cases 15%

11 Estonia 10% 10% 10% 10%

12 Finland 10% 10% 10% 10%

13 Greece Note4 Note4 Note4 Note3

14 Georgia 10% 10% 10% 10%

15 Indonesia 10% 25% 15% 10% 15% Note3

16 Italy 15% 10% 20% 15% 20% 20%

17 Jordan 10% 10% 20% 20%

18 Kenya 15% 15% 20% 17.5%

19 Korea 15% 20% 20% 10%15%

15% 15% 10% if recipient is a bank - in other cases15%

20 Kyrgyz Rep. 10% 10% 15% 15%

21 Libyan ArabJamahiriya

Note4 Note4 Note4 Note3

22 Lithunia 5% 10% 15% 10% 10% 10%

23 Malta 10% 25% 15% 10% 15% 10%

24 Mauritius 5% 10% 15% 20% 15% Note3 Tax on interest in Nil in some cases

25 Mongolia 15% 15% 15% 25%

26 Mozambique 7.50% 10% 10% Note3

27 Montenegro 5% 25% 15% 10% 10% 10%

28 Myanmar 5% 10% 10% Note3

Sr.No. Country



SpecialRate

ShareHoldg.

Rate Rate Rate Rate

* Armenia, Austria, China, Czeck Republic, France, Germany, Hungary, Iceland, Ireland, Israel, Japan,Kazakstan, Kuwait, Luxembourg,

Morocco, Namibia, Netherlands, Russian Federation, South Africa,Sweden, Swiss, Trinidad and Tobago, Turkmenistan, Uganda, UnitedMexican States, Vietnam
















29 Nepal 5% 10% 10% 10% 15% Note3

30 New Zealand 15% 10% 10% 10%

31 Norway 10% 10% 10% 10%

32 Oman 10% 10% 12.5% 10% 15% 15%

33 Philippines 15% 10% 20% 10%15%

15% Note3 Tax on interest @ 10% in hands of financialinstitutions, insurance companies, publicissue of bonds/debenture etc, in other cases 15%

34 Poland 15% 15% 22.5% 22.5%

35 PortugueseRepublic

10% 25% 15% 10% 10% 10%

36 Qatar 5% 10% 10% 10% 10% 10%

37 Romania 10% 10% 10% 10%

38 Saudi Arabia 5% 10% 10% Note3

39 Serbia 5% 25% 15% 10% 10% 10%

40 Singapore 10% 25% 15% 10%15%

10% 10% Tax on interest @ 10% if loan granted bybank/similar institution/ insurance company,in other cases 15%

41 Slovenia 5% 10% 15% 10% 10% 10%

42 Spain 15% 15% Note2 Note2

43 Srilanka 7.5% 10% 10% 10%

44 Sudan 10% 10% 10% Note3

45 Syria 5% 10% 10% 10% 10% Note3

46 Tajikistan 5% 25% 10% 10% 10% Note3

Sr.No. Country



SpecialRate

ShareHoldg.

Rate Rate Rate Rate









B. 20% in all other caseNote 3: No separate provisionNote 4: As per Domestic Law







47 Tanzania 5% 25% 10% 10% 10% Note3

48 Taipae 12.5% 10% 10% 10%

49 Thailand 15% 10% 20% 10%25%

15% Note3 Interest taxable @10% if recipient isfinancial institution /insurance company, inother cases 25%

50 Turkey 15% 10%/15%

15% 15% Interest taxable @ 10% if recipient is fin.institution/bank, in other cases 15%

51 Ukraine 10% 25% 15% 10% 10% 10%

52 United ArabEmirates

5% 10% 15% 5%12.5%

10% Note3 Interest taxable @ 5% if loan is granted bya bank / similar institute, in other cases12.5%

53 United ArabRepublic (Egypt)

Note4 Note4 Note4 Note3

54 United Kingdom 15% 10%15%

Note1 Note1 Interest taxable @ 10% if recipient is aresident bank , in other cases 15%

55 United States 15% 10% 20% 10%15%

Note1 Note1 Interest taxable @ 10% if loan is granted bya bank / similar institute, in other cases15%

56 Uzbekistan 15% 15% 15% 15%

57 Zambia 5% 25% 15% 10% 10% Note3

58 * 10% 10% 10% 10%












Sr.No. Country



SpecialRate

ShareHoldg.

Rate Rate Rate Rate

1 2

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Capital Gains Tax Rates Assessment Year 2016-17

Home Capital Gains Tax Rates

Particulars Short-term Capital gains tax rates (a) Long-term capital gains tax rates (a)

Sale transactions of equity shares / unitof an equity oriented fund which attract STT

15% Nil

Sale transaction other than mentioned above:

Individuals (resident and non-residents)Progressive slab rates 20% with indexation:

10% without Indexationfor listed securities/zero coupon bonds)Firms including LLP (resident and

non-resident)30%

Resident Companies 30%

Overseas financial organisations specifiedsection 115AB

40% (corporate)30% (non-corporate) 10%

FIIs 30% 10%

Other Foreign companies 40% 20% /10%

Local authority 30% 20% with indexation:10% without Indexationfor listed securities/zero coupon bonds)

Co-operative society Progressive slabrates

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Particulars Short-term Capital gains tax rates (a) Long-term capital gains tax rates (a)

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Cost Inflation Index

Home Cost Inflation Index

F.Y. INDEX F.Y. INDEX F.Y. INDEX F.Y. INDEX

1981-821982-831983-841984-851985-861986-871987-881988-891989-90

100109116125133140150161172

1990-911991-921992-931993-941994-951995-961996-971997-981998-99

182199223244259281305331351

1999-002000-012001-022002-032003-042004-052005-062006-072007-08

389406426447463480497519551

2008-092009-102010-112011-122012-132013-142014-15

582632711785852939

1024

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Default Penalty Section

Non Payment

Tax Payments including Self Assessment Tax

Failure to Comply

With the notice u/s. 115WD(2) /115WE(2) /143(1) /142(1)

With directions u/s 142(2A) to get acts. audited

Failure to answer questions or sign statements

Concealment

Concealment of income or inaccurateparticulars

Undisclosed income found during Searchinitiated under section 132

Books, Audit, Loans

Failure to keep, 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) beforeend 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

Failure to furnish info/ furnish incorrect infoU/S 195 (6) (effective June 1, 2015)

International transactions

Failure to keep and maintain any informationor document as required by Sec 92D(1)/(2).

Failure to furnish a report from an accountant

Upto tax in arrear

R 10,000 for each failure



100% to 300% of tax sought to be evaded

10% of undisclosed income

R 25,000

0.5% of gross sales Maximum R 1.50 Lac

Equal to amount of loan taken

Equal to amount of loan repaid

R 5000

Equal to tax not deducted

Equal to tax not collected

R 10000

R 10000

R 10000 to 1 lac

R 100 per day . Limited to amount of TDS

R 1 lac

2% of the value

R 1 lac

221(1)

271(1)(b)

271(1)(b)

272A(1)

271(1)(c)

271AAB

271A

271B

271D

271E

271F

271C

271CA

272BB(1A)

272BB(1)

271 H

272A(2) (g)

271 - I

271AA

271BA

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Depreciation Chart: Income Tax Assessment Year 2016-17

Home Depreciation Chart: Income Tax

Block Nature of Asset Rate of Depreciation

Block-1Block-2Block-3

Block-4

Block-5

Block-6

Block-7

Block-8Block-9

Block-10

Block-11

Block-12

Block-13

BuildingResidential building other than hotels and boarding housesOffice, factory, godowns or building - not mainly residential purposeTemporary erections such as wooden structures

FurnitureFurniture - Any furniture / fittings including electricals fittings

Plant and Machinery Any plant or machinery (not covered by block 6,7,8,9,10,11 or 12)and motors cars (other than those used in a business of ru nningthem on hire) acquired or put to use on or after April 1, 1 990

Ocean-going ships, vessels ordinary operating on inland watersincluding speed boatsBuses, lorries and taxies used in business of running them on hire,machinery used in semi-conductor industry, moulds used in rubber and plastic goods factories

Aeroplanes, life saving medical equipmentContainers made of glass or plastic used as refills, new commercialvehicle which is acquired during Jan 1, 2009 and Sept 30, 2009 and isput to use before Oct 1, 2009 for the purpose of business / professionComputers including computer software. Books (other than annualpublication) owned by a professional.Energy saving devices; renewal energy devices; rollers in f lour mills,sugar works and steel industry

Air pollution control equipments; water pollution control equipments;solid waste control equipments, recycling and resource recoverysystems; (being annual publications) owned by assesseescarrying on a profession or books (may or may not be annualpublications) carrying on business in running lending libraries

Intangible AssetsIntangible assets (acquired after march 31, 1998) - Know-how,patents, copyrights, trademarks, licences, franchises and any other business or commercial rights of similar nature

510

100

10

15

20

3040

50

60

80

100

25

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Interest payable - Income Tax Act

Home Interest payable - Income Tax Act

Description Rate Period From Period To Section

Delay in furnishing return of income 1% p.m. Due date Date return furnished 234A

Not furnishing return of income 1% p.m. Due date Date of completion of assessment U/S 144 234A

Failure to pay advance tax, 90% of assessed tax as advance tax

1% p.m. 1st April of AY Date of determination of incomeu/s 143(1) or regular assessment

234B

Deferring Advance Tax 1% p.m. Due date Due date of next instalment 234C

Failure to deduct tax at source 1% p.m. Date deductible Actual date of deduction 201(1A)

Failure to deposit tax in time 1.5% p.m. Date of deduction Date of deposit 201(1A)

Failure to pay DDT 1.5% p.m. Due date Date of payment 115P

Excess Refund Paid 0.5% p.m. Date of refund Date of regular assessment 234D

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Gold - Silver Rates of Last 12 Years

Home Gold - Silver Rates of Last 12 Years

Assessment Year Relevant Valuation DateStd. Gold Rate (24 Carratfor 10 gms i.e. 0.857 tola.)

Silver Rate (9960 touch for 1 kg i.e. 85.734 tola)

2004-2005 31/03/2004 6065 11770

2005-2006 31/03/2005 6180 10675

2006-2007 31/03/2006 8490 17405

2007-2008 31/03/2007 9395 19520

2008-2009 31/03/2008 12125 23625

2009-2010 31/03/2009 15105 22165

2010-2011 31/03/2010 16320 27255

2011-2012 31/03/2011 20775 56900

2012-2013 31/03/2012 28040 56290

2013-2014 31/03/2013 29610 54030

2014-2015 31/03/2014 28470 43070

2015-2016 31/03/2015 26245 37825

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Depreciation Chart: Companies Act, 2013

Home Depreciation Chart: Companies Act, 2013

Nature of AssetUseful

Life

Assuming 5% Salvage Value

SLM(%) WDV(%)

I. Buildings

a. Buildings (other than factory buildings) RCC Frame Structure

b. Buildings (other than factory buildings) other than RCC Frame Structure

c. Factory buildings

d. Fences, wells, tube wells

e. Others (including temporary structure, etc.)

II. Bridges, culverts, bunders, etc

III. Roads

a. i. Carpeted Roads-RCC

ii. Carpeted Roads-other than RCC

b. Non-carpeted roads

IV. Plant and Machinery

i. General rate applicable to plant and machinery not covered under specialplant and machinery

a. Plant and Machinery other than continuous process plant

b. continuous process plant

ii. Special Plant and Machinery

a. Production and exhibition of Cinematograph films

b. Plant and Machinery used in glass manufacturingRecuperative and regenerative glass melting furnaces

Moulds

Float Glass Melting Furnaces

c. Portable underground machinery and earth moving machinery used in opencast mining

d. Plant and Machinery used in TelecommunicationsTowers

Telecom transceivers, switching centres, transmission and networkequipments

Telecom-Ducts, Cables and optical fibre

Satellites

60

30

30

5

3

30

10

5

3

15

25

13

13

8

10

8

18

13

18

18

1.58

3.17

3.17

19.00

31.67

3.17

9.50

3.80

31.67

6.33

11.88

7.31

7.31

11.88

9.50

11.88

5.28

7.31

5.28

5.28

4.87

9.50

9.50

45.07

63.16

9.50

25.89

45.07

63.16

18.10

11.29

20.58

20.58

31.23

25.89

31.23

15.33

20.58

15.33

15.33

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e. Plant and Machinery used in exploration, production and refining oil and gasRefineries | Oil and gas assets | Petrochmical plants| Storage Tanks

Pipelines | Drilling Rigs

Field operations (above ground) | Loggers

f. Plant and Machinery used in generation, transmission and distribution of power Generation Plants :Thermal/ Gas/ Combined Cycle | Hydro | Nuclear |Transmission Lines

Generation Plants : Wind

Distribution Plants : Electric

Distribution and Storage Plants : Gas | Distribution Plants : Water

g. Plant and Machinery used in manufacture of steelSinter Plant | Blast Furnace | Coke ovens | Rolling mill in steel plant

Basic oxygen Furnace Converter

h. Plant and Machinery used in manufacture of non-ferrous metalsMetal pot line | Bauxite crushing and grinding section | Digester Section |

Turbine | Equipments

for Calcination | Copper Smelter | Roll Grinder

Soaking Pit | Annealing Furnace | Rolling Mills | Equipments for Scalping,Slitting , etc.

Surface Miner, Ripper Dozer, etc., used in mines | Copper refining plant

i. Plant and Machinery used in medical and surgical operationsElectrical Machinery, X-ray and electrotherapeutic apparatus and accessoriesthereto,

medical, diagnostic equipments, namely, Cat-scan, Ultrasound Machines,ECG Monitors, etc.

Other Equipments

j. Plant and Machinery used in manufacture of pharmaceuticals and chemicalsReactors | Distillation Columns | Drying equipments/Centrifuges andDecanters | Vessel/

storage tanks

k. Plant and Machinery used in civil constructionConcreting, Crushing, Piling Equipments and Road Making Equipments

Heavy Lift Equipments - Cranes with capacity of more than 100 tons

Heavy Lift Equipments - Cranes with capacity of less than 100 tons

Transmission line, Tunneling Equipments

Earth-moving equipments

Others including Material Handling /Pipeline/Welding Equipments

Plant and Machinery used in salt works

V. Furniture and fittings

General furniture and fittings

Furniture and fittings used in hotels, restaurants and boarding houses, schools,colleges and other educational institutions, libraries; welfare centres; meeting halls, cinema houses;theatres and circuses;

and furniture and fittings let out on hire for use on the occasion of marriages andsimilar functions

25

30

8

40

22

35

30

20

25

40

30

25

13

15

20

12

20

15

10

9

12

15

10

8

3.80

3.17

11.88

2.38

4.32

2.71

3.17

4.75

3.80

2.38

3.17

3.80

7.31

6.33

4.75

7.92

4.75

6.33

9.50

10.56

7.92

6.33

9.50

11.88

11.29

9.50

31.23

7.22

12.73

8.20

9.50

13.91

11.29

7.22

9.50

11.29

20.58

18.10

13.91

22.09

13.91

18.10

25.89

28.31

22.09

18.10

25.89

31.23


Life


SLM(%) WDV(%)






VI. Motor Vehicles

Motor cycles, scooters and other mopeds

Motor buses, motor lorries, motor cars and motor taxies used in a business of running them on hire

Motor buses, motor lorries, motor tractors, harvesting combines and heavy vehiclesand motor carsother than those used in a business of running them on hire, electrically operatedvehicles including

battery powered or fuel cell powered vehicles

VII. Ships

1. Ocean-going shipsBulk Carriers and liner vessels

Crude tankers, product carriers and easy chemical carriers with or withoutconventional tank coatings

Chemicals and Acid Carriers: With Stainless steel tanks

Chemicals and Acid Carriers: With other tanks

Liquified gas carriers | Conventional large passenger vessels which are used for

cruise purpose also |

Coastal service ships of all categories

Offshore supply and support vessels | Catamarans and other high speed passenger for ships or boats

Drill ships

Hovercrafts

Fishing vessels with wooden hull

Dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes

Vessels ordinarily operating on inland waters-

Speed boats

Other vessels

VIII. Aircrafts or Helicopter s

IX. Railways sidings, locomotives, rolling stocks, tramways and railways used byconcerns, e xcluding railway concerns

X. Ropeway structures

XI. Office equipment

XII. Computers and data proce ssing unitsServers and networks

End user devices, such as, desktops, laptops, etc.

XIII. Laboratory equipment

General laboratory equipment

Laboratory equipments used in educational institutions

XIV. Electrical Installations and Equipment

XV. Hydraulic works, pipelines and sluices

10

6

8

25

20

25

20

30

20

25

15

10

14

13

28

20

15

15

5

63

10

5

10

15

9.50

15.83

11.88

3.80

4.75

3.80

4.75

3.17

4.75

3.80

6.33

9.50

6.79

7.31

3.39

4.75

6.33

6.33

19.00

15.8331.67

9.50

19.00

9.50

6.33

25.89

39.30

31.23

11.29

13.91

11.29

13.91

9.50

13.91

11.29

18.10

25.89

19.26

20.58

10.15

13.91

18.10

18.10

45.07

39.3063.16

25.89

45.07

25.89

18.10


Life


SLM(%) WDV(%)

My Account

My Orders








Quarterly eTds statement.

PF Deposit.

Payment of Professional Tax.

Issue of TDS certificate inMay.

11th Nov

25th Jul

25th Jan

ESIC Form 5

MLWF for June

MLWF for Dec

Profession Tax Maharashtra

Labour Welfare Fund - Maharashtra

Salary P Tax

Upto R 7,5007,501 to 10,000 - Male7,501 to 10,000 - Female

Above 10,000 Above 10,000-Feb

NIL175NIL

200300

Employee Wages Employee Employer

Upto R 3000 p.m. Above R 3000 p.m.

612

1836

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Knowledge Base

TDS Rate Chart







SalaryP

Tax















Service Tax ComplianceBasic Exemption Limit Chart

Rate Of Service TaxPeriod Service Tax EC SHEC Net Rate

11.05.2007 to 23.02.200924.02.2009 to 31.03.201201.04.2012 to 31.05.201501.06.2015 o nwards

12%10%12%14%

2%2%2%

-

1%1%1%

-

12.36%10.30%12.36%14.00%

Payment of Service Tax

Interest for Delayed Payment

Home Service Tax Compliance

Period Basic Exemption Limit

Before 01-04-200501-04-2005 to 31-03-200701-04-2007 to 31-03-200801-04-2008 onwards

No LimitR 4 LakhsR 8 LakhsR 10 Lakhs

Individual | Proprietor | Firm | LLP Corporate | Trust | Society

Period e-Payment Period e-Payment

April-JuneJuly-SeptOct-DecJan-March

July 6Oct 6Jan 6Mar 31

MarchOther Months

Mar 316th of SucceedingMonth

e-Payment is mandatory for All assesseess w.e.f. 01-10-2014

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Half-yearly Return In Form ST-3

Revision of Form ST-3ST-3 form can be revised and submitted again within 90 days from the date of filing original return.

Period For Assessees having Turnover

From 01-10-2011 to 30-09-2014 Upto 60 Lakhs 18% Upto 60 Lakhs 15%

01-10-2014 Onwards

Delay for first six months

Delay from 7th month to 12 months

Delay for period beyond 12 months

18%24%30%

15%21%27%

April to September October to March

25 of October (31st October for Input Service Distributors)25 of April (30th April for Input Service Distributors)

th

th

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Period

For Assessees

havingTurnover

From 01-10-2011 to 30-09-

2014

Upto60

Lakhs18%

Upto60

Lakhs15%















Stamp Duty Rates for Sale AgreementsCommercial and residential

Stamp Duty Rates for Leave and License Agreement (w.e.f 01-05-2013)

Registration Charges

Home Stamp Duty Rates for Sale Agreements

Area Rate

Mumbai For property under jurisdiction of Mumbai Corporation 5%

Thane Within limits of any Municipal Cor pr ation or cantonmentarea annexed to it or any rural area within the limits of MumbaiMetropolitan Region Development Authority

4%

Any other Municpial Corporation or cantonment area annexed to it 5%

Any Grampanchayat area 3%

On Total Sum 0.25%

Total Sum Total Rent for License Period limited to 60 monthsplus non refundable deposit / advance / premimum

plus interest calculated @ 10% on refundable deposit

On Sale Agreement 1% of Market Value or Agreement value whichever ishigher limited to R 30,000

On Leave and License Agreements Area under Municipal CorporationOther Area

R 1000R 500

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VAT - Maharashtra

Due Date For Payment Of VAT

VAT / CST Returns

MVAT Audit

Home VAT - Maharashtra

Tax Liability during PY Tax Refund during PY Periodicity Due Dates

Above 10 Lacs Above 1 Lac Less than 10 Lacs

Upto 1 Lac

Above 1 Crore Above 10 Lac Lessthan 1 Crore

Upto 10 Lacs

MonthlyQuarterly

Half Yearly

21st of Next month21st July, Oct,Jan & AprilLast return : Non-audit

cases : 30th June"

30th Oct & 30th AprilLast return : Non-audit

cases : 30th June"

Description Form No.

eFiling MVAT ReturnGeneralSpecificDealers under composition schemeand entire turnover is under compositionDealers executing works contract - Part or FullEngaged in activity of transfer of the rights to use any goodsDealers under composition scheme and part turnover is under compositionDealers under package scheme of incentiveNotified oil companiesOthersFiling CST ReturnVAT Payment Challan

Form 231

Form 232Form 233Form 233Form 233Form 234Form 235

MTR - 6Form 210

Mandatory if sale or purchase

Due DateForm No

Exceeds 1 Crore

15th JanuaryForm No 704

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Interest For Delayed Payment

Registration under MVAT

Rate of interestPeriod of InterestPenalty

1.25% per month or part of a monthBetween Actual Date of payment and Due Date" R 5,000 for non-filing of delay of more than one month in filing return( R 1,000 in case delay upto one month)"

Minimum turnover limit 10 Lakhs

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Due Dates ChartFor Financial Year 2015-16

Home Due Dates Chart

Month Payment of TDS

QuarterlyTDS Return

Filing of

IncomeTax

Return

AdvanceTax

Payment

Payment of Service

Tax#

ServiceTax

Return

ESICPayments

PF Payment VATPayment

April 30 - - - - 25 21 15 21/30

May 7 15 - - 6 - 21 15 21

June 7 - - 15 6 - 21 15 21

July 7 15 31 - 6 - 21 15 21

August 7 - - - 6 - 21 15 21

September 7 - 30 15 6 - 21 15 21/31

October 7 15 - - 6 25 21 15 21

November 7 - 30* - 6 - 21 15 21

December 7 - - 15 6 - 21 15 21

January 7 15 - - 6 - 21 15 21

February 7 - - - 6 - 21 15 21

March 7 - - 15/31 6/31 - 21 15 21

*For Companies required to file report u/s 90E #e-Payment is mandatory for All assesseess w.e.f. 01-10-2014

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Excise Duty: Periodical Returns

Home Excise Duty: Periodical Returns

Form Description Who is required to file Time limit

ER-1 Monthly ReturnBy Large units

Manufacturers not eligible for SSIconcession

10th of following mth.

ER-2 Return by EOU EOU units 10th of following mth.

ER-3 Quarterly Return by SSI Assessees availing SSI concession 10th of following qtr.

ER-4 Annual FinancialInformation Statement

Assessees paying dutyof R 1 Crore or more p.a.through PLA & CENVAT

Annually, by 30thNovember of succeeding year

ER-5 Information relating toPrincipal Inputs

Assessees paying duty of R 1Crore or more per annum throughPLA & CENVAT and m an ufacturing

goods under specified tariff heading

Annually, by 30th April current year

ER-6 Monthly Returnof receipt & consumptionof each of Principal Inputs

Assessees required to s ubmit ER-5return

10th of following mth.

ER-7 Annual Installed CapacityStatement

All Manufacturers 30th April of thefollowing year

Quarterly return by firstand second stage dealers

Registered Dealers 15th day of followingquarter

ER-8 Quarterly Return Assesses paying 1%/2% excise duty &

not manufacturing any other goods.

Quarterly within 10 days

after close of quarter.

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List of Holidays - 2015Bank Holidays in Maharashtra State

Home List of Holidays - 2015

Date Day Holiday

Jan 04 Sun Id-E-Milad

Jan 26 Mon Republic Day

Feb 17 Tue Mahashivratri

Feb 19 Thu Chhatrapati Shivaji Maharaj Jayanti

Mar 06 Fri Holi (2nd Day)

Mar 21 Sat Gudi Padva

Mar 28 Sat Ram Navmi

Apr 01 Wed Yearly Closing of A/Cs for Banks Only

Apr 02 Thu Mahavir Jayanti

Apr 03 Fri Good Friday

Apr 14 Tue Dr. Babasaheb Ambedkar Jayanti

May 1 Fri Maharashtra Day

May 04 Mon Buddha Pournima

Jul 18 Sat Ramzan Id (Id-Ul-Fitar)

Aug 15 Sat Independence Day

Aug 18 Tue Parsi New Year (Shahenshahi)

Sep 17 Thu Ganesh Chaturthi

Sep 25 Fri Bakri Id (Id-ul-Zua)

Oct 2 Fri Mahatma Gandhi Jayanti

Oct 22 Thu Dasara

Oct 24 Sun Moharum

Nov 11 Wed Diwali (Laxmi Pujan)

Nov 12 Thu Diwali (Balipratipada)

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Nov 25 Wed Guru Nanak Jayanti

Dec 24 Thu Id-E-Milad

Dec 25 Fri Christmas

Date Day Holiday

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Income-tax Rates: Co-operative Societies

Home Income-tax Rates: Co-operative Societies

Net income range Rate of income tax Alternative Minimum tax

Upto R 10,000R 10,000 to R 20,000R 20,000 and aboveSurchargeIf income upto R 1 croreIf income Exceeds 1 CroreEducation CessSecondary and Higher Education Cess

10%20%30%

Nil12%

2%1%

19.05521.342

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21 Tax Compliance Charts - Tax Print AY.16-17

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Transcript of 21 Tax Compliance Charts - Tax Print AY.16-17