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Where the assessee is a Company - October 31 |
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Where the assessee is a person other than a Company : |
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a) |
Where the accounts of the assessee are required
to be audited under any other law - October 31 |
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b) |
Where the assessee is a 'working partner' in a firm
whose accounts are required to be audited under any law - October 31 |
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c) |
Where the assessee is covered by the first proviso to
Section 139 (1) - October 31 |
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d) |
In any other case - July 31 |
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Compulsory quoting of Permanent Account Number (PAN) / Tax Deduction Account Number (TAN) on Challans from 01.01.2005
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For ensuring correct and prompt credit to taxpayers, Central Board of Direct Taxes (CBDT), Government of
India have decided to implement the provisions for mandatory quoting of PAN / TAN on challans from
January 1, 2005. Accordingly, no payment of taxes will be accepted by bank branches unless the PAN of the
taxpayers and TAN of the deductor are quoted on the respective challans. |
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Rate of Service Tax – Effective from date of enacting Finance Bill |
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- Increased from 10 % to 12% from date of enacting the finance bill
- Effective rate – 12.24% as against 10.2%
- Effective date – 18th April, 2006
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