Useful Resources

Useful resources for Acts and Rules of Income Tax, GST Acts, GST Rules, GST Notifications, Customs Act, Companies Acts, Standard of Auditing
Acts and Rules Links
Useful links
Utilities
Acts and Rules Links
INCOME TAX
GST ACTS/CUSTOMS ACT/CENTRAL EXCISE/SERVICE TAX
All act, rules, notifications, circulars, orders etc. are available
COMPANIES ACT
STATE ACTS/ NOTIFICATIONS AND CIRCULARS (MAHARASHTRA)
a. GST ACT
- Maharashtra Goods and Services Tax Act, 2017 and Maharashtra Goods and Services Tax Rules, 2017
- SGST(Maharashtra) Notification/Trade Circular/Government resolution
b. The Maharashtra Value Added Tax Act, 2002. and other Acts
Accounting Standards issued by the ICAI
Hyperlinked HTML version of Accounting Standards & Ind AS.
Accounting Standards
Ind AS – Volume I (Ind AS 101 – Ind AS 116)
Ind AS – Volume II (Ind AS 1 – Ind AS 41)
Useful links
PROFESSIONAL SITES
INDIA – GOVERNMENT INFORMATION
Utilities
Cost Inflation Index
Financial Year | Cost Inflation Index |
---|---|
2022-2023 | 331 |
2021-2022 | 317 |
2020-2021 | 301 |
2019-2020 | 289 |
2018-2019 | 280 |
2017-2018 | 272 |
2016-2017 | 264 |
2015-2016 | 254 |
2014-2015 | 240 |
2013-2014 | 220 |
2012-2013 | 200 |
2011-2012 | 184 |
2010-2011 | 167 |
2009-2010 | 148 |
2008-2009 | 137 |
2007-2008 | 129 |
2006-2007 | 122 |
2005-2006 | 117 |
2004-2005 | 113 |
2003-2004 | 109 |
2002-2003 | 105 |
2001-2002 | 100 |
TDS Chart Fy 2022-23
1 | TDS RATE CHART FY: 21-22 (AY 22-23) | |||||
2 | Section | Nature of Payment | Threshold | Indv /Huf | Others | w.e.f 01/06/16 |
3 | Rs. | TDS Rate (%) | old slab/old rate |
|||
4 | 192 | Salaries | - | Based on slab | - | |
5 | 192A | Premature withdrawal from EPF | 50000 | 10 | - | 30,000.00 |
6 | 193 | Interest on Securities | 10000 | 10 | 10 | |
7 | 194 | Dividends | 5000 | 10 | 10 | |
8 | 194A | Interest (Banks) | 40000 | 10 | 10 | |
9 | 194A | Interest (Others) | 5000 | 10 | 10 | |
10 | 194A | Senior Citizen | 50000 | 10 | - | |
11 | 194B | Winning from Lotteries | 10000 | 30 | 30 | |
12 | 194BB | Winning from Horse Race | 10000 | 30 | 30 | 5,000.00 |
13 | 194C | Contractor - Single Transaction | 30000 | 1 | 2 | |
14 | 194C | Contractor - During the F.Y. (including transporter with more than 10 carriages) | 100000 | 1 | 2 | 75,000.00 |
15 | 194C | Transporter (44AE) declaration with PAN (declaration with PAN upto 10 carriages) | - | - | - | |
16 | 194D | Insurance Commission (15G - 15H allowed) | 15000 | 5 | 10 | 20000/10% |
17 | 194DA | Life insurance Policy | 100000 | 1 | 1 | 2% |
18 | 194E | Non-Resident Sportsmen or Sports | - | 20 | 20 | |
19 | Association | |||||
20 | 194EE | NSS | 2500 | 10 | 10 | 20% |
21 | 194F | Repurchase Units by MFs | - | 20 | 20 | |
22 | 194G | Commission - Lottery | 15000 | 5 | 5 | 1,000.00 |
23 | 194H | Commission / Brokerage | 15000 | 5 | 5 | 5000/10% |
24 | 194I | Rent of Land and Building - F&F | 240000 | 10 | 10 | |
25 | 194I | Rent of Plant / Machinery / Equipment | 240000 | 2 | 2 | |
26 | 194IA | Transfer of certain immovable property other than agriculture land | 50 Lakh | 1 | 1 | |
27 | 194IB | Rent by Individual / HUF (wef 01.06.2017) | 50000/PM | 5 | - | |
28 | 194IC | Payment of monetary consideration under JDA | 250000 | 10 | 10 | |
29 | 194J | Professional Fees / Technical Fees / etc. | 30000 | 10 | 10 | |
30 | 194J | Payment to Call Centre Operator (wef 01.06.2017) | 30000 | 2 | 2 | |
31 | 194LA | Compensation on transfer of certain immovable property other than agricultural land | 250000 | 10 | 10 | 2,00,000.00 |
32 | 194LB | Interest from Infrastructure Bond to NRI | - | 5 | ||
33 | 194LD | Interest on certain bonds and govt. securites | - | 5 | ||
34 | 194Q | Cash withdrawal | 1 cr | 2% | ||
35 | 194P | TDS on senior citizen above 75 years (Non- filer of ITR) | Slab rate | |||
36 | 194S | TDS on payment for Virtual digital Asset | 1% | |||
37 | 206AA | TDS in case of non availiablity of PAN | Higher of 1. 20% 2. Twice the rate in act 3. Twice the rate in force | |||
38 | 206AB | TDS on non-filers of ITR | - | Higher of 1. 5% 2. Twice the rate in act 3. Twice the rate in force | ||
39 | ||||||
40 | Note : The above list covers most of the sections applicable for domestic transactions | |||||
41 | Note : Surchage & HEC is not applicable to resident other than salary | |||||
42 | Note: In case of non resident, surcharge and HEC would be applicable |
Compliance Check
Q1 | Q2 | Q3 | Q4 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
April | May | June | July | August | September | October | November | December | January | February | March | Count |
|
TDS/TCS PAYMENT | 7/30 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 12 |
GSTR 1 MONTHLY | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 11 | 12 |
GSTR 1 QRMP/IFF | 13 | 13 | 13 | 13 | 13 | cb | 13 | 13 | 13 | 13 | 13 | 13 | 12 |
ADVANCE TAX PAYMENT | 15 | 15 | 15 | 15 | 4 | ||||||||
EPF PAYMENT AND EPF RETURN | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 12 |
TCS RETURN | 15 | 15 | 15 | 15 | 4 | ||||||||
CMP 04 | 18 | 18 | 18 | 18 | 4 | ||||||||
GSTR 3B | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 12 |
GSTR 3B QTRY | 22 | 22 | 22 | 22 | 4 | ||||||||
GSTR 3B PAYMENT QRTY FILERS | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 8 | ||||
MGT-7 | 29 | 1 | |||||||||||
FORM 11 LLP | 30 | 1 | |||||||||||
FORM 8 LLP | 30 | 1 | |||||||||||
DPT 3 | 30 | 1 | |||||||||||
PROFESSION TAX PAYMENT AND RETURN | 30 | 31 | 30 | 31 | 31 | 30 | 31 | 30 | 31 | 31 | 28 | 31 | 12 |
GSTR-4 | 30 | 1 | |||||||||||
DIR KYC | 30 | 1 | |||||||||||
TAX AUDIT REPORT | 30 | 1 | |||||||||||
COMPANY'S AUDIT | 30 | 1 | |||||||||||
TAX AUDIT(TRANSFER PRICING)(3CEB) | 31 | 1 | |||||||||||
STATEMENT U/S 285BA | 31 | 1 | |||||||||||
TDS RETURN | 31 | 31 | 31 | 31 | 4 | ||||||||
GSTR 9/9C | 31 | 1 | |||||||||||
AOC-4 | 31 | 1 | |||||||||||
ITR OF NON AUDIT CASES | 31 | 1 | |||||||||||
ITR OF AUDIT CASES | 31 | 30 | 2 | ||||||||||
Count | 9 | 11 | 9 | 11 | 7 | 11 | 14 | 9 | 9 | 10 | 7 | 8 |