Jan
30
Thu
Assam Professional Tax Act – Return
Jan 30 all-day

Every employer shall furnish a monthly return in the prescribed form before the expiry of the 30th day of each month in the prescribed format.

Format:

Form III

Penalty:

An employer, without reasonable cause, fails to file such return within the prescribed time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay.

Maharashtra Professional Tax – Monthly Return
Jan 30 all-day

Every employer registered under this Act shall furnish an online return before the expiry of the due date. Prior to the submission of the online return, the employer has to enroll himself for e-service.

Format:

Form III-B

Telangana Professional Tax – Return
Jan 30 all-day

Every assessee ‘registered’ under the Act shall submit to the assessing authority, a return In Form V every month showing the salaries and wages paid by him and the amount of tax deducted by him from the salaries and wages.

Format:

Form V

Penalty:

Penalty of Rs 5 to 100 for each day of delay.

Jan
31
Fri
Andhra Pradesh Factories Rules – Return
Jan 31 all-day

The Applicant shall file the Annual return by way of an online method of filing returns provided by the Andhra Pradesh government under a Single Desk Portal / meeseva in the prescribed form.

Format:

Form AR

Penalty:

Any occupier who contravention any provisions of the Act or Rules shall be punishable with fine which may extend to 1,00,000 rupees or imprisonment upto 2 years or both.

TDS Return
Jan 31 all-day

Quarterly Return of TDS deposited for each quarter for tax deducted at the source on certain types of payments shall be filed by the assessee who has deducted the taxes at source, by producing TDS/TCS statements along with details such as TAN, PAN, deduction amount, payment type etc.

In Form 24Q: TDS statement for salaries
Form 26Q: TDS on all payments except salaries
Form 27Q: Tax collected from dividend/interest paid to non-resident Indians (NRIs)
Form 27EQ: Collection of taxes at source

Penalty:

Sec 234E: Deductor will be liable to pay way of fee Rs.200 per day till the failure to pay TDS continues. However penalty should not exceed the amount of TDS for which statement was required to be filed.

Sec 271H: Assessing officer may direct a person who fails to file the statement of TDS within due date to pay penalty minimum of Rs.10,000 which may extended to Rs.1,00,000.Penalty under this section is in addition to the penalty u/s 234E.This section will also cover the cases of incorrect filing of TDS return.

No penalty under section 271H will be levied in case of delay in filing the TDS/TCS return if following conditions are satisfied:
(1) The tax deducted/collected at source is paid to the credit of the Government.
(2) Late filing fees and interest (if any) is paid to the credit of the Government.
(3) The TDS/TCD return is filed before the expiry of a period of one year from the due date specified in this behalf.

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Feb
1
Sat
Contract Labour Act – Return
Feb 1 all-day

Every principal employer and contractor shall file a Unified Annual Return online in Form XIV annexed to the Rationalisation of Forms and Reports under Certain Labour Laws Rules, 2017, on the Shram Suvidha Portal of the Central Government in the Ministry of Labour and Employment on or before the 1st day of February following the end of the year to which it relates.

Format:

Online

Penalty:

If the establishment contravenes any provision of the act or the rule shall be punishable with imprisonment upto 3months or with fine upto Rs.1000

Delhi-Payment of wages – Return
Feb 1 all-day

In every factory and establishment the paymaster shall submit the annual return on the prescribed day for the year ending 31st December.

Format:

Form IV-A

Penalty

If the employer furnishes the required return without making the necessary entries therein shall be punishable with fine which may extend to 200Rs.

Gujarat Factories Rules – Return
Feb 1 all-day

The manager of every factory shall furnish to the Inspector or other officer appointed by the State Government in this behalf the annual return every year in the prescribed form on or before 1st February of each year.

Format:

Form 24

Penalty:

Any occupier who contravention any provisions of the Act or Rules shall be punishable with fine which may extend to 1,00,000 rupees or imprisonment upto 2 years or both.

Karnataka Factories Rules – Combined Annual Return
Feb 1 all-day

The manager shall furnish a combined annual return in the prescribed form. The managers of all the registered factories are required to submit the returns to the Area Inspector.

Format:

Form 20

Penalty:

Any occupier who contravention any provisions of the Act or Rules shall be punishable with fine which may extend to 1,00,000 rupees or imprisonment up to 2 years or both.

Karnataka Maternity Benefit Rules – Return
Feb 1 all-day
Every employer shall submit the Annual Return, which consists of three forms, on or before 31st January of every year.

Format:

Form K refers to details of employment, dismissal, payment of bonus, etc., to women for the year ending 31 December. 

Form L refers to details of payment made during the year ending 31 December. 

Form M refers to prosecution during the year ending 31 December

Penalty:

Whoever contravenes any of the provisions of the act or rules shall if no other penalty is elsewhere provided by or under this act for such contravention, be punishable with imprisonment which may extend to one year or with fine which may extend to five thousand rupees or with both.