Useful Resources

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Useful resources for Acts and Rules of Income Tax, GST Acts, GST Rules, GST Notifications, Customs Act, Companies Acts, Standard of Auditing

Cost Inflation Index

Financial YearCost Inflation Index
2021-2022317
2020-2021301
2019-2020289
2018-2019280
2017-2018272
2016-2017264
2015-2016254
2014-2015240
2013-2014220
2012-2013200
2011-2012184
2010-2011167
2009-2010148
2008-2009137
2007-2008129
2006-2007122
2005-2006117
2004-2005113
2003-2004109
2002-2003105
2001-2002100

TDS Chart Fy 2022-23

       
1
TDS RATE CHART FY: 21-22 (AY 22-23)
2
SectionNature of PaymentThresholdIndv /HufOthersw.e.f 01/06/16
3
Rs.
TDS Rate (%)
old slab/old rate
4
192Salaries-Based on slab-
5
192APremature withdrawal from EPF5000010-30,000.00
6
193Interest on Securities100001010
7
194Dividends50001010
8
194AInterest (Banks)400001010
9
194AInterest (Others)50001010
10
194ASenior Citizen5000010-
11
194BWinning from Lotteries100003030
12
194BBWinning from Horse Race1000030305,000.00
13
194CContractor - Single Transaction3000012
14
194CContractor - During the F.Y.
(including transporter with more than 10 carriages)
1000001275,000.00
15
194CTransporter (44AE) declaration with PAN
(declaration with PAN upto 10 carriages)
---
16
194DInsurance Commission (15G - 15H allowed)1500051020000/10%
17
194DALife insurance Policy100000112%
18
194ENon-Resident Sportsmen or Sports-2020
19
Association
20
194EENSS2500101020%
21
194FRepurchase Units by MFs-2020
22
194GCommission - Lottery15000551,000.00
23
194HCommission / Brokerage15000555000/10%
24
194IRent of Land and Building - F&F2400001010
25
194IRent of Plant / Machinery / Equipment24000022
26
194IATransfer of certain immovable property other than agriculture land50 Lakh11
27
194IBRent by Individual / HUF (wef 01.06.2017)50000/PM5-
28
194ICPayment of monetary consideration under JDA2500001010
29
194JProfessional Fees / Technical Fees / etc.300001010
30
194JPayment to Call Centre Operator (wef 01.06.2017)3000022
31
194LACompensation on transfer of certain immovable property other than agricultural land25000010102,00,000.00
32
194LBInterest from Infrastructure Bond to NRI-5
33
194LDInterest on certain bonds and govt. securites-5
34
194QCash withdrawal1 cr2%
35
194PTDS on senior citizen above 75 years (Non- filer of ITR)Slab rate
36
194STDS on payment for Virtual digital Asset1%
37
206AATDS in case of non availiablity of PAN
Higher of
1. 20%
2. Twice the rate in act
3. Twice the rate in force
38
206ABTDS 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

 Q1Q2Q3Q4 
AprilMay
June
July
August
September
October
November
December
January
February
March
Count
TDS/TCS PAYMENT
7/30
7777777777712
GSTR 1 MONTHLY11111111111111111111111112
GSTR 1 QRMP/IFF1313131313cb13131313131312
ADVANCE TAX PAYMENT151515154
EPF PAYMENT AND EPF RETURN
15151515151515151515151512
TCS RETURN151515154
CMP 04181818184
GSTR 3B20202020202020202020202012
GSTR 3B QTRY222222224
GSTR 3B PAYMENT QRTY FILERS
25252525252525258
MGT-7291
FORM 11 LLP301
FORM 8 LLP301
DPT 3301
PROFESSION TAX PAYMENT AND RETURN
30313031313031303131283112
GSTR-4301
DIR KYC301
TAX AUDIT REPORT301
COMPANY'S AUDIT301
TAX AUDIT(TRANSFER PRICING)(3CEB)
311
STATEMENT U/S 285BA311
TDS RETURN313131314
GSTR 9/9C311
AOC-4311
ITR OF NON AUDIT CASES311
ITR OF AUDIT CASES31302
Count91191171114991078
Statutory and Tax Compliance Calendar