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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
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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 | |
