21 Tax Compliance Charts - Tax Print AY.16-17

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Home Income Tax Rates
Income Tax Rates For Individual, HUF, AOP, BOI

Senior Citizen
Assessment Year Rate
2016-17
Nil
10%
20%
30%
General
Upto 2,50,000
2,50,001 to 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
60 to 79 years
80 years & above
Upto 3,00,000
3,00,001 to 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Upto 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Upto 3,00,000
3,00,001 to 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Upto 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Upto 2,50,000
2,50,001 to 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Upto 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Upto 2,50,000
2,50,001 to 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Upto 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Surcharge @ 12% if total income exceeds 1 Crore | Cess @3%

2015-16
Nil
10%
20%
30%
Upto 2,50,000
2,50,001 to 5,00,000
5,00,001 to 10,00,000
Above 10,00,000

2014-15
Nil
10%
20%
30%
Upto 2,00,000
2,00,001 to 5,00,000
5,00,001 to 10,00,000
Above 10,00,000

2013-14
Nil
10%
20%
30%
Upto 2,00,000
2,00,001 to 5,00,000
5,00,001 to 10,00,000
Above 10,00,000
Cess @3%
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Home Income Tax Rates - Other than Individuals
Income Tax Rates - Other than Individuals

Assessment Year 2016-17
Total Income
Tax Rates for Domestic Companies
Upto Rs 1 crore
Exceeding 1 Crore but not exceeding 10 Crore
Exceeding Rs 10 crore
Tax Rates for Foreign Companies
Upto Rs 1 crore
Exceeding 1 Crore but not exceeding 10 Crore
Tax Rates for Firms / LLPs/Local Authorities
Upto Rs 1 crore
Rate of Income
Tax(%)
Rate of MAT/AMT(%)
30.900
33.063
34.61
19.055
20.389
21.342
41.200
42.024
43.260
19.055
19.436
20.008
30.900
34.61
19.055
21.342
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Home Tax on distribution of dividend, buyback of shares
Tax on distribution of dividend, buyback of shares

Payble By
Domestic Company
Domestic Company
Securitisation Trust
Securitisation Trust
On
Dividend Distribution
Tax on buyback of unlisted shares
Income distribution to investors :
Individual/HUF
Income distribution to investors :
Other persons
Section
115-O
115QA
115TA
115TA
Rate
20.358
23.072
28.840
34.608
*Effective Oct 1, 2014, DDT must be grossed up, effectively raising the rate to 19.994
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TDS Rate Chart: Resident

TDS RATE CHART
FINANCIAL YEAR 2015-2016 : ASSESSMENT YEAR 2016-2017
Nature of payments
Sec.
194A
Description
Threshold
Company | Firm
Co-op Soc.
Local Authority
Individual | HUF
If No PAN
Or Invalid
PAN
Amount
Rate
Rate
Rate
Interest - Payable by Banks
10,000
10
10
20
Interest - Payable by Others
5,000
10
10
20
194B
Winning from Lotteries / Crossword Puzzle
10,000
30
30
30
194C
Payment to Contractors - Single Transaction
30,000
20
Payment to Contractors - Aggregate during FY
75,000
20
194D
Insurance Commission
20,000
10
10
20
194DA
Non-exempt payments made under a life

insurance policy
1,00,000
20
194H
Commission / Brokerage
5,000
10
10
20
194I
Rent
1,80,000
10
10
20
Rent-Plant / Machinery
1,80,000
20
30,000
10
10
20
Directors fees
10
10
20
194
Deemed Dividend
10
10
20
194BB
Winnings from horse race
5,000
30
30
30
194F
Repurchase Units by MFs
1,000
20
20
20
194G
Commission - Lottery
1,000
10
10
20
194LA
Immovable Property (Compulsory Acquisition)
2,00,000
10
10
20
194-IA
Transfer of immovable property, other than

agricultural land
50,00,000
20
194J
Professional Fees
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Home TDS Rate Chart: Non-Resident
TDS Rate Chart: Non-Resident

TDS RATE CHART
FINANCIAL YEAR 2015-2016 : ASSESSMENT YEAR 2016-2017
Non-Resident
Section
Nature of Payments
Non Domestic Company
Upto
Rs 1 Crore
More than
Rs 1 Crore
Upto
Rs 1 Crore
More than
Rs 1 Crore
but upto
Rs 10 Crore
More than
Rs 10 Crore
194B
Winning from lotteries / Crossword puzzle
30.900
34.608
30.900
31.518
32.445
194BB
Winning from horse race
30.900
34.608
30.900
31.518
32.445
194E
Payment to foreign citizen sportsperson/ entertainer
20.600
23.072
20.600
21.012
21.630
194F
Repurchaes of units by Mutual Funds
20.600
23.072
NA
NA
NA
194G
Commission on sale of lottery tickets
10.300
11.536
10.300
10.506
10.815
194LB
Interest by infrastructure debt fund
5.150
5.768
5.150
5.253
5.408
194LC
Interest on approved long infrastructure bond
5.150
5.768
5.150
5.253
5.408
194LD
Interest on rupee denomiated bond
5.150
5.768
5.150
5.253
5.408
196B
Income from units to an offshore fund
10.300
11.536
10.300
10.506
10.815
196C
Interest of freign currency bonds or GDR
10.300
11.536
10.300
10.506
10.815
196D
Income from security to FII
20.600
23.072
20.600
21.012
21.630
Other Sum
income of freign exchange asset to Indian Citien
20.600
23.072
NA
NA
NA
Long Term Capital Gains
195
(i)
Under Sec 115E / 112(1)(iii)
10.300
11.536
10.300
10.506
10.815
(ii)
Other
20.600
23.072
20.600
21.012
21.630
Short Term Capital Gains - Sec. 111A
15.450
17.304
15.45
15.759
16.223
Interest on foreign currency loan by Govt. /Indian

company
20.600
23.072
20.600
21.012
21.630
10.3
11.536
10.3
10.506
10.815
30.900
34.608
51.500
52.530
54.075
10.3
11.536
10.3
10.506
10.815
30.900
34.608
51.500
52.530
54.075
10.3
11.536
10.3
10.506
10.815
30.900
34.608
41.2
42.024
43.26
e
(i)
(i)
(ii)
f
(i)
(ii)
Royalty
In respect of copyright on books/computer software
Others
Agreement made between 01-04-61 and 31-3-76
Agreement made after 31-3-76
Fees for technical service

Agreement made between 01-03-64 and 31-3-76
Agreement made after 31-3-76
any other income
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Home Interest Accrual: NSC
Interest Accrual: NSC

NSC VIII Issue
Amount of interest ( Rs ) accruing on the certificates of Rs 100 denominations purchased between
The year for which
Int.onwards accrues
01-03-2001 &
28-02-2002
First Year
Second Year
Third Year
Fourth Year
Fifth Year
Sixth Year
01-03-2002 &
28-02-2003
9.72
10.67
11.71
12.85
14.10
15.47
01-03-2003 &
30-11-2011
9.20
10.05
10.97
11.98
13.09
14.29
01-12-2011 &
31-03-2012
8.16
8.83
9.55
10.33
11.17
12.08
01-04-2012 &
31-03-2013
8.58
9.31
10.11
10.98
11.92
NA
01-04-2013
onwards
8.78
9.56
10.40
11.31
12.30
NA
8.68
9.43
10.25
11.14
12.11
NA
NSC IX Issue
Amount of interest ( Rs ) accruing on the certificates of Rs 100 denomination
When investment is made
Year for which interest
accrues
First Year
Second Year
Third Year
Fourth Year
Fifth Year
Before April
1,2012
8.89
9.68
10.54
11.48
12.50
During
2012-13
9.10
9.93
10.83
11.81
12.89
When investment is made
During
2013-14 &
2014-15
8.99
9.80
10.68
11.64
12.69
Year for which interest

accrues
Sixth Year
Seventh Year
Eight Year
Ninth Year
Tenth Year
Before April
1,2012
13.61
14.82
16.13
17.57
19.13
During
2012-13
14.06
15.34
16.74
18.26
19.92
During
2013-14 &
2014-15
13.83
15.08
16.43
17.91
19.52
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Home TCS Rate Chart
TCS Rate Chart

Resident
Nature of Goods
Alcoholic liquor for human Consumption

Indian made foreign liquor
Tendu leaves
Timber obtained under forest lease
Timber obtained by any mode other than a forest lease
Any other forest produce not being timber or tendu leaves
Scrap
Minerals, being coal or lignite or Iron ore.
Parking lot, Toll Plaza, Mining and quarring
Bullion or jewellery
Non-Resident
Upto
More than
Any Amount
Rs 1 Crore Rs 1 Crore
1.000
1.000
5.000
2.500
2.500
2.500
1.000
1.000
2.000
1.000
1.030
1.030
5.150
2.575
2.575
2.575
1.030
1.030
2.060
1.030
1.154
1.154
5.768
2.884
2.884
2.884
1.154
1.154
2.307
1.154
Non Domestic Company
Upto
Rs 1 Crore
More than
Rs 1 Crore
but upto
Rs 10 Crore
More than
Rs 10 Crore
1.030
1.030
5.150
2.575
2.575
2.575
1.030
1.030
2.060
1.030
1.051
1.051
5.253
2.626
2.626
2.626
1.051
1.051
2.101
1.051
1.082
1.082
5.408
2.704
2.704
2.704
1.082
1.082
2.163
1.082
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Home TDS Rates under DTAA Treaties
TDS Rates under DTAA Treaties

TDS Rates under DTAA Treaties
Dividend
Sr.No.
Interest
Royalty
Technical
Service
Country
Remarks if any
Special
Rate1
Australia
Bangladesh
10%
Belarus
10%
Belgium
Botswana
Share
Holdg.2
Rate
Rate
Rate
15%
15%
10%
15%
10%
10%
25%
15%
10%
15%
15%
15%
10%
15%
10%
10%
10%
10%
10%
10%
Brazil
15%
15%
25%
15%
Bulgaria
15%
15%
15%
20%
Canada
25%
15%
7.50%
15%
25%
10%
Note1
Rate
Note1
Note1
Note3
Note3
10% tax on interest if loan granted by bank,

in other cases 15%
Royalty arising from use or right to use

trade marks taxable @ 25% in other case
@ 15%
20%
Royalty relating to copyright etc 20%

taxable @ 15% , in other cases 20%
Note3
* Armenia, Austria, China, Czeck Republic, France, Germany, Hungary, Iceland, Ireland, Israel, Japan,Kazakstan, Kuwait, Luxembourg,
Morocco, Namibia, Netherlands, Russian Federation, South Africa,Sweden, Swiss, Trinidad and Tobago, Turkmenistan, Uganda, United
Mexican States, Vietnam
Note 1: Tax on royalties and fees for technical services will be levied in the country of source as follows
A. 10% in case of rental of equipments and services provided alongwith know-how and technical services
B. In any other cases
During first 5 years of agreement - 15% if payer is Govt/ Specified Organisation - 20% in other cases
Subsequent Years - 15% in all cases
Income of Govt/ certain institutions exempt from taxation in the country of source
A. 10% in case of royalties relating to payments for the use of industrial, commercial or scientific equipments
B. 20% in all other case
Note 3: No separate provision
Note 4: As per Domestic Law
- Rate of tax for majority share holders. - Percentage of share holding for Majority stake holders
Dividend
Sr.No.
Royalty
Technical
Service
Country
Remarks if any
Special
Rate
Interest
Share
Holdg.
Rate
Rate
Rate
Rate
Cyprus
10%
10%
15%
10%
15%
10%
10
Denmark
15%
25%
20%
10%
15%
20%
20%
11
Estonia
10%
10%
10%
10%
12
Finland
10%
10%
10%
10%
13
Greece
14
Georgia
15
Indonesia
10%
16
Italy
15%
17
Note4
Note4
Note4
Note3
10%
10%
10%
25%
15%
10%
15%
10%
20%
15%
20%
20%
Jordan
10%
10%
20%
20%
18
Kenya
15%
15%
20%
17.5%
19
Korea
20%
10%
15%
15%
15%
20
Kyrgyz Rep.
10%
10%
15%
15%
21
Libyan Arab
Jamahiriya
22
Lithunia
23
Malta
24
Mauritius
25
Mongolia
26
Mozambique
27
Montenegro
28
Myanmar
15%
20%
Note4
Note4
Note4
10%
Note3
10%
15%
10%
10%
10%
10%
25%
15%
10%
15%
10%
5%
10%
15%
20%
15%
15%
15%
15%
7.50%
10%
10%
15%
10%
10%
5%
10%
10%
25%
10% if recipient is a bank - in other cases

15%
Note3
5%
5%
10% tax on interest if loan granted by bank,

in other cases 15%
Note3
Tax on interest in Nil in some cases

25%
Note3
10%
Note3
Dividend
Sr.No.
Interest
Royalty
Technical
Service
Country
Remarks if any
Special
Rate
29
Nepal
30
5%
Share
Holdg.
10%
Rate
Rate
Rate
Rate
10%
10%
15%
Note3
New Zealand
15%
10%
10%
10%
31
Norway
10%
10%
10%
10%
32
Oman
10%
10%
12.5%
10%
15%
15%
33
Philippines
15%
10%
20%
10%
15%
15%
34
Poland
15%
15%
22.5%
22.5%
35
Portuguese
Republic
36
Qatar
37
Romania
38
Saudi Arabia
39
Serbia
40
Singapore
41
Slovenia
42
Note3
Tax on interest @ 10% in hands of financial

institutions, insurance companies, public
issue of bonds/debenture etc, in other
cases 15%
10%
25%
15%
10%
10%
10%
5%
10%
10%
10%
10%
10%
10%
10%
10%
10%
5%
10%
10%
Note3
5%
25%
15%
10%
10%
10%
10%
25%
15%
10%
15%
10%
10%
5%
10%
15%
10%
10%
10%
Spain
15%
15%
43
Srilanka
7.5%
10%
10%
44
Sudan
10%
10%
10%
Note3
45
Syria
5%
10%
10%
10%
10%
Note3
46
Tajikistan
5%
25%
10%
10%
10%
Note3
Note2
Tax on interest @ 10% if loan granted by

bank/similar institution/ insurance company,
in other cases 15%
Note2
10%
Dividend
Sr.No.
Interest
Royalty
Technical
Service
Country
Remarks if any
Special
Rate
47
Tanzania
48
Taipae
49
Thailand
50
Turkey
51
Ukraine
52
United Arab
Emirates
53
United Arab
Republic (Egypt)
54
United Kingdom
55
United States
56
Uzbekistan
57
Zambia
58
5%
15%
Share
Holdg.
25%
10%
Rate
Rate
Rate
10%
10%
10%
12.5%
10%
10%
20%
10%
25%
15%
15%
10%/
15%
15%
15%
10%
10%
25%
15%
10%
10%
5%
10%
15%
5%
12.5%
10%
Note4
15%
5%
10%
25%
Rate
Note4
Note3
10%
Note3
Interest taxable @10% if recipient is

financial institution /insurance company, in
other cases 25%
Note3
Note4
Note3
Interest taxable @ 10% if recipient is fin.

institution/bank, in other cases 15%
Interest taxable @ 5% if loan is granted by

a bank / similar institute, in other cases
12.5%
15%
10%
15%
Note1
Note1
Interest taxable @ 10% if recipient is a

resident bank , in other cases 15%
20%
10%
15%
Note1
Note1
Interest taxable @ 10% if loan is granted by

a bank / similar institute, in other cases
15%
15%
15%
15%
15%
10%
10%
10%
10%
10%
15%
Note3
10%
1 - Rate of tax for majority share holders. 2 - Percentage of share holding for Majority stake holders
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Home Capital Gains Tax Rates
Capital Gains Tax Rates

Particulars
Short-term Capital gains tax rates (a)
Sale transactions of equity shares / unit

of an equity oriented fund which attract STT
Long-term capital gains tax rates (a)

15%
Nil
Firms including LLP (resident and

non-resident)
30%
20% with indexation:

10% without Indexation
for listed securities/
zero coupon bonds)
Resident Companies
30%
Sale transaction other than mentioned above:

Individuals (resident and non-residents)
Progressive slab rates
Overseas financial organisations specified

section 115AB
40% (corporate)
30% (non-corporate)
10%
FIIs
30%
10%
Other Foreign companies
40%
20% /10%
Local authority
30%
Co-operative society
Progressive slab
rates
20% with indexation:

10% without Indexation
for listed securities/
zero coupon bonds)
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Home Cost Inflation Index
Cost Inflation Index

F.Y.
INDEX
1981-82
1982-83
1983-84
1984-85
1985-86
1986-87
1987-88
1988-89
1989-90
100
109
116
125
133
140
150
161
172
F.Y.
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
INDEX
182
199
223
244
259
281
305
331
351
F.Y.
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
INDEX
389
406
426
447
463
480
497
519
551
F.Y.
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
INDEX
582
632
711
785
852
939
1024
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Default
Penalty
Section
Non Payment
Upto tax in arrear
221(1)
With the notice u/s. 115WD(2) /115WE(2) /

143(1) /142(1)
Rs 10,000 for each failure
271(1)(b)
With directions u/s 142(2A) to get acts. audited
271(1)(b)
Failure to answer questions or sign statements
272A(1)
Concealment of income or inaccurate

particulars
100% to 300% of tax sought to be evaded
271(1)(c)
Undisclosed income found during Search

initiated under section 132
10% of undisclosed income
271AAB
Failure to keep, retain books U/S 44AA
Rs 25,000
271A
Failure to get books audited U/S 44AB
0.5% of gross sales Maximum Rs 1.50 Lac
271B
Taking loan in contravention of Sec 269SS
Equal to amount of loan taken
271D
Repayment of loan in contravention of Sec 269T
Equal to amount of loan repaid
271E
Failure to furnish return u/s 139(1) before

end of AY
Rs 5000
271F
Failure to deduct in part or full
Equal to tax not deducted
271C
Failure to collect tax in part or full
Equal to tax not collected
271CA
Quoting false TAN in challan / statements
Rs 10000
272BB(1A)
Failure to apply for TAN
Rs 10000
272BB(1)
Rs 10000 to 1 lac
271 H
Rs 100 per day . Limited to amount of TDS
272A(2) (g)
Rs 1 lac
271 - I
2% of the value
271AA
Rs 1 lac
271BA
Tax Payments including Self Assessment Tax

Failure to Comply
Concealment
Books, Audit, Loans
TDS
Failure to furnish eTDS statement

Failure to furnish TDS Certificate
Failure to furnish info/ furnish incorrect info
U/S 195 (6) (effective June 1, 2015)
International transactions
Failure to keep and maintain any information
or document as required by Sec 92D(1)/(2).
Failure to furnish a report from an accountant
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Home Depreciation Chart: Income Tax
Depreciation Chart: Income Tax

Block
Nature of Asset
Block-1
Block-2
Block-3
Building
Residential building other than hotels and boarding houses
Office, factory, godowns or building - not mainly residential purpose
Temporary erections such as wooden structures
Block-4
Furniture
Furniture - Any furniture / fittings including electricals fittings
Block-5
Block-6
Block-7
Block-8
Block-9
Block-10
Block-11
Block-12
Block-13
Plant and Machinery

Any plant or machinery (not covered by block 6,7,8,9,10,11 or 12)
and motors cars (other than those used in a business of running
them on hire) acquired or put to use on or after April 1, 1990
Ocean-going ships, vessels ordinary operating on inland waters
including speed boats
Buses, lorries and taxies used in business of running them on hire,
machinery used in semi-conductor industry, moulds used in rubber
and plastic goods factories
Aeroplanes, life saving medical equipment
Containers made of glass or plastic used as refills, new commercial
vehicle which is acquired during Jan 1, 2009 and Sept 30, 2009 and is
put to use before Oct 1, 2009 for the purpose of business / profession
Computers including computer software. Books (other than annual
publication) owned by a professional.
Energy saving devices; renewal energy devices; rollers in flour mills,
sugar works and steel industry
Air pollution control equipments; water pollution control equipments;
solid waste control equipments, recycling and resource recovery
systems; (being annual publications) owned by assessees
carrying on a profession or books (may or may not be annual
publications) carrying on business in running lending libraries
Intangible Assets
Intangible assets (acquired after march 31, 1998) - Know-how,
patents, copyrights, trademarks, licences, franchises and any other
business or commercial rights of similar nature
Rate of Depreciation
5
10
100
10
15
20
30
40
50
60
80
100
25
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Home Interest payable - Income Tax Act
Interest payable - Income Tax Act

Description
Rate
Period From
Period To
Section
Delay in furnishing return of income
1% p.m.
Due date
Date return furnished
234A
Not furnishing return of income
1% p.m.
Due date
Date of completion of assessment U/S 144
234A
Failure to pay advance tax, 90% of

assessed tax as advance tax
1% p.m.
1st April of AY
Date of determination of income

u/s 143(1) or regular assessment
234B
Deferring Advance Tax
1% p.m.
Due date
Due date of next instalment
234C
Failure to deduct tax at source
1% p.m.
Date deductible
Actual date of deduction
201(1A)
Failure to deposit tax in time
1.5% p.m.
Date of deduction
Date of deposit
201(1A)
Failure to pay DDT
1.5% p.m.
Due date
Date of payment
115P
Excess Refund Paid
0.5% p.m.
Date of refund
Date of regular assessment
234D
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Home Gold - Silver Rates of Last 12 Years
Gold - Silver Rates of Last 12 Years

Assessment Year
Relevant Valuation Date
Std. Gold Rate (24 Carrat Silver Rate (9960 touch for
for 10 gms i.e. 0.857 tola.)
1 kg i.e. 85.734 tola)
2004-2005
31/03/2004
6065
11770
2005-2006
31/03/2005
6180
10675
2006-2007
31/03/2006
8490
17405
2007-2008
31/03/2007
9395
19520
2008-2009
31/03/2008
12125
23625
2009-2010
31/03/2009
15105
22165
2010-2011
31/03/2010
16320
27255
2011-2012
31/03/2011
20775
56900
2012-2013
31/03/2012
28040
56290
2013-2014
31/03/2013
29610
54030
2014-2015
31/03/2014
28470
43070
2015-2016
31/03/2015
26245
37825
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Home Depreciation Chart: Companies Act, 2013
Depreciation Chart: Companies Act, 2013

Nature of Asset
Useful
Life
Assuming 5% Salvage Value

SLM(%)
WDV(%)
I. Buildings
a. Buildings (other than factory buildings) RCC Frame Structure
60
1.58
4.87
b. Buildings (other than factory buildings) other than RCC Frame Structure
30
3.17
9.50
c. Factory buildings
30
3.17
9.50
d. Fences, wells, tube wells
19.00
45.07
e. Others (including temporary structure, etc.)
31.67
63.16
30
3.17
9.50
10
9.50
25.89
3.80
45.07
31.67
63.16
a. Plant and Machinery other than continuous process plant
15
6.33
18.10
b. continuous process plant
25
11.88
11.29
13
7.31
20.58
13
7.31
20.58
11.88
31.23
10
9.50
25.89
11.88
31.23
18
5.28
15.33
13
7.31
20.58
18
5.28
15.33
18
5.28
15.33
II. Bridges, culverts, bunders, etc

III. Roads
a.
i. Carpeted Roads-RCC
ii. Carpeted Roads-other than RCC
b. Non-carpeted roads
IV. Plant and Machinery
i. General rate applicable to plant and machinery not covered under special
plant and machinery
ii. Special Plant and Machinery

a. Production and exhibition of Cinematograph films
b. Plant and Machinery used in glass manufacturing
Recuperative and regenerative glass melting furnaces
Moulds
Float Glass Melting Furnaces
c. Portable underground machinery and earth moving machinery used in open
cast mining
d. Plant and Machinery used in Telecommunications
Towers
Telecom transceivers, switching centres, transmission and network
equipments
Telecom-Ducts, Cables and optical fibre
Satellites
e. Plant and Machinery used in exploration, production and refining oil and gas
Refineries | Oil and gas assets | Petrochmical plants| Storage Tanks
Nature of Asset
Pipelines | Drilling Rigs
Field operations (above ground) | Loggers
f. Plant and Machinery used in generation, transmission and distribution of
power
Generation Plants :Thermal/ Gas/ Combined Cycle | Hydro | Nuclear |
Transmission Lines
Generation Plants : Wind
Distribution Plants : Electric
Distribution and Storage Plants : Gas | Distribution Plants : Water
g. Plant and Machinery used in manufacture of steel
Sinter Plant | Blast Furnace | Coke ovens | Rolling mill in steel plant
Basic oxygen Furnace Converter
h. Plant and Machinery used in manufacture of non-ferrous metals
Metal pot line | Bauxite crushing and grinding section | Digester Section |
Turbine | Equipments
Useful
25
Life
30
Assuming 5% Salvage Value

3.80
11.29
SLM(%)
3.17
WDV(%)
9.50
11.88
31.23
40
2.38
7.22
22
4.32
12.73
35
2.71
8.20
30
3.17
9.50
20
4.75
13.91
25
3.80
11.29
40
2.38
7.22
30
3.17
9.50
25
3.80
11.29
13
7.31
20.58
15
6.33
18.10
20
4.75
13.91
12
7.92
22.09
20
4.75
13.91
15
6.33
18.10
10
9.50
25.89
10.56
28.31
12
7.92
22.09
15
6.33
18.10
10
9.50
25.89
11.88
31.23
for Calcination | Copper Smelter | Roll Grinder

Soaking Pit | Annealing Furnace | Rolling Mills | Equipments for Scalping,
Slitting , etc.
Surface Miner, Ripper Dozer, etc., used in mines | Copper refining plant
i. Plant and Machinery used in medical and surgical operations
Electrical Machinery, X-ray and electrotherapeutic apparatus and accessories
thereto,
medical, diagnostic equipments, namely, Cat-scan, Ultrasound Machines,
ECG Monitors, etc.
Other Equipments
j. Plant and Machinery used in manufacture of pharmaceuticals and chemicals
Reactors | Distillation Columns | Drying equipments/Centrifuges and
Decanters | Vessel/
storage tanks
k. Plant and Machinery used in civil construction
Concreting, Crushing, Piling Equipments and Road Making Equipments
Heavy Lift Equipments - Cranes with capacity of more than 100 tons
Heavy Lift Equipments - Cranes with capacity of less than 100 tons
Transmission line, Tunneling Equipments
Earth-moving equipments
Others including Material Handling /Pipeline/Welding Equipments
Plant and Machinery used in salt works
V. Furniture and fittings
General furniture and fittings
Furniture and fittings used in hotels, restaurants and boarding houses, schools,
colleges and other
educational institutions, libraries; welfare centres; meeting halls, cinema houses;
theatres and circuses;
and furniture and fittings let out on hire for use on the occasion of marriages and
similar functions
VI. Motor Vehicles

Motor cycles, scooters and other
mopeds
Nature
of Asset
Motor buses, motor lorries, motor cars and motor taxies used in a business of
running them on hire
10
Useful
Life 6
9.50
25.89
Assuming
5% Salvage Value
15.83
SLM(%)
11.88
39.30
WDV(%)
31.23
25
3.80
11.29
20
4.75
13.91
25
3.80
11.29
20
4.75
13.91
30
3.17
9.50
20
4.75
13.91
25
3.80
11.29
15
6.33
18.10
10
9.50
25.89
14
6.79
19.26
13
7.31
20.58
28
3.39
10.15
20
4.75
13.91
15
6.33
18.10
15
6.33
18.10
19.00
45.07
15.83
39.30
31.67
63.16
10
9.50
25.89
19.00
45.07
10
9.50
25.89
15
6.33
18.10
Motor buses, motor lorries, motor tractors, harvesting combines and heavy vehicles
and motor cars
other than those used in a business of running them on hire, electrically operated
vehicles including
battery powered or fuel cell powered vehicles
VII. Ships
1. Ocean-going ships
Bulk Carriers and liner vessels
Crude tankers, product carriers and easy chemical carriers with or without
conventional tank coatings
Chemicals and Acid Carriers: With Stainless steel tanks
Chemicals and Acid Carriers: With other tanks
Liquified gas carriers | Conventional large passenger vessels which are used for
cruise purpose also |
Coastal service ships of all categories
Offshore supply and support vessels | Catamarans and other high speed passenger
for ships or boats
Drill ships
Hovercrafts
Fishing vessels with wooden hull
Dredgers, tugs, barges, survey launches and other similar ships used mainly for
dredging purposes
Vessels ordinarily operating on inland watersSpeed boats
Other vessels
VIII. Aircrafts or Helicopters
IX. Railways sidings, locomotives, rolling stocks, tramways and railways used by
concerns, excluding railway concerns
X. Ropeway structures
XI. Office equipment
XII. Computers and data processing units
Servers and networks
End user devices, such as, desktops, laptops, etc.
XIII. Laboratory equipment
General laboratory equipment
Laboratory equipments used in educational institutions
XIV. Electrical Installations and Equipment
XV. Hydraulic works, pipelines and sluices
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Home PF, ESIC & Payroll Compliance
PF, ESIC & Payroll Compliance

Type
Description
Responsibility
Contribution
12% of Basic+DA
12% of Basic+DA
of which 8.33% or Max 541 Rs 1250 for Pension Fund
0.5% of Basic+DA or Max 32.50 Rs 75
1.75% of Wages
4.75% of Wages
Admin Charges
1.1% of Basic+DA
0.01% of Basic+DA or Max Re 1.50
PF
PF
EDLI
ESIC
ESIC
PF
EDLI
Employee
Employer
Employer
Employee
Employer
Employer
Employer
*New amounts effective Sept 1, 2014, as threshold for PF increased from ` 6500 to 15000
eTDS Form 24Q filing

Qtr
Quarter Ending
Q1
Q2
Q3
Q4
Due Date
June
Sept
Dec
March
Jul-15
Oct-15
Jan-15
May-15
Form 16 / 16A Issuance Due Dates

Qtr
Quarter Ending
Due Date
Form 16 A
Q1
Q2
Q3
Q4
June
Sept
Dec
March
Jul-30
Oct-30
Jan-30
May-30
Form 16
Apr to Mar
May-31
15
30/31
Payment of ESIC
ESIC Form 5
21st
12th May
Quarterly eTds statement.
Payment of Professional Tax.
PF Deposit.
Issue of TDS certificate in

May.
ESIC Form 5
11th Nov
MLWF for June
25th Jul
MLWF for Dec
25th Jan
Profession Tax Maharashtra

P
Tax
Upto Rs 7,500
7,501 to 10,000 - Male
7,501 to 10,000 - Female
Above 10,000
Above 10,000-Feb
Salary
Salary
P Tax
NIL
175
NIL
200
300
Labour Welfare Fund - Maharashtra

Employee Wages
Upto Rs 3000 p.m.
Above Rs 3000 p.m.
Employee
Employer
6
12
18
36
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Home Service Tax Compliance
Service Tax Compliance

Basic Exemption Limit Chart
Period
Basic Exemption Limit
Before 01-04-2005
01-04-2005 to 31-03-2007
01-04-2007 to 31-03-2008
01-04-2008 onwards
No Limit
Rs 4 Lakhs
Rs 8 Lakhs
Rs 10 Lakhs
Rate Of Service Tax

Period
Service Tax
11.05.2007 to 23.02.2009
24.02.2009 to 31.03.2012
01.04.2012 to 31.05.2015
01.06.2015 onwards
EC
12%
10%
12%
14%
SHEC
2%
2%
2%
-
Net Rate
1%
1%
1%
-
12.36%
10.30%
12.36%
14.00%
Payment of Service Tax

Individual | Proprietor | Firm | LLP
Period
April-June
July-Sept
Oct-Dec
Jan-March
e-Payment
July 6
Oct 6
Jan 6
Mar 31
Corporate | Trust | Society

Period
March
Other Months
e-Payment
Mar 31
6th of
Succeeding
Month
e-Payment is mandatory for All assesseess w.e.f. 01-10-2014
Interest for Delayed Payment
For
Period
Assessees
Period
having
From 01-10-2011 to 30-09-2014
Turnover
01-10-2014 Onwards
Upto Upto
FromDelay
01-10-for first six months
60
60
2011 toDelay
30-09fromLakhs
7th month
to 12 months
Lakhs
2014
18% beyond
15% 12 months
Delay for period
For Assessees having Turnover

Upto 60 Lakhs 18%
Upto 60 Lakhs 15%
18%
24%
30%
15%
21%
27%
Half-yearly Return In Form ST-3

April to September
October to March
25th of October (31st October for Input Service Distributors)

25th of April (30th April for Input Service Distributors)
Revision of Form ST-3

ST-3 form can be revised and submitted again within 90 days from the date of filing original return.
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Home Stamp Duty Rates for Sale Agreements
Stamp Duty Rates for Sale Agreements

Commercial and residential
Area
Rate
Mumbai
For property under jurisdiction of Mumbai Corporation
5%
Thane
Within limits of any Municipal Corpration or cantonment

area annexed to it or any rural area within the limits of Mumbai
Metropolitan Region Development Authority
4%
Any other Municpial Corporation or cantonment area annexed to it
5%
Any Grampanchayat area
3%
Stamp Duty Rates for Leave and License Agreement (w.e.f 01-05-2013)
On Total Sum
0.25%
Total Sum
Total Rent for License Period limited to 60 months

plus non refundable deposit / advance / premimum
plus interest calculated @ 10% on refundable deposit
Registration Charges
On Sale Agreement
On Leave and License Agreements

Area under Municipal Corporation
Other Area
1% of Market Value or Agreement value whichever is

higher limited to Rs 30,000
Rs 1000
Rs 500
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Home VAT - Maharashtra
VAT - Maharashtra
Due Date For Payment Of VAT
Tax Liability during PY
Tax Refund during PY
Periodicity
Above 10 Lacs
Above 1 Lac Less than 10 Lacs
Above 1 Crore
Above 10 Lac Less
than 1 Crore
Monthly
Quarterly
Upto 1 Lac
Upto 10 Lacs
Half Yearly
Due Dates
21st of Next month
21st July, Oct,
Jan & April
Last return : Non-audit
cases : 30th June"
30th Oct & 30th April
Last return : Non-audit
cases : 30th June"
VAT / CST Returns

Description
Form No.
eFiling MVAT Return

General
Specific
Dealers under composition scheme
and entire turnover is under composition
Dealers executing works contract - Part or Full
Engaged in activity of transfer of the rights to use any goods
Dealers under composition scheme and part turnover is under composition
Dealers under package scheme of incentive
Notified oil companies
Others
Filing CST Return
VAT Payment Challan
Form 231
Form 232
Form 233
Form 233
Form 233
Form 234
Form 235
MTR - 6
Form 210
MVAT Audit
Mandatory if sale or purchase
Due Date
Form No
Exceeds 1 Crore
15th January
Form No 704
Interest For Delayed Payment

Rate of interest
Period of Interest
Penalty
1.25% per month or part of a month

Between Actual Date of payment and Due Date
" Rs 5,000 for non-filing of delay of more than one month in filing return
( Rs 1,000 in case delay upto one month)"
Registration under MVAT

Minimum turnover limit
10 Lakhs
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Home Due Dates Chart
Due Dates Chart

For Financial Year 2015-16
Payment of
TDS
Quarterly
TDS Return
Filing of
Income
Tax
Return
April
30
25
21
15
21/30
May
15
21
15
21
June
15
21
15
21
July
15
31
21
15
21
August
21
15
21
September
30
15
21
15
21/31
October
15
25
21
15
21
November
30*
21
15
21
December
15
21
15
21
January
15
21
15
21
February
21
15
21
March
15/31
6/31
21
15
21
Month
Advance
Tax
Payment
Payment of
Service
Tax#
Service
Tax
Return
ESIC
Payments
PF Payment
VAT
Payment
*For Companies required to file report u/s 90E #e-Payment is mandatory for All assesseess w.e.f. 01-10-2014
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Home Excise Duty: Periodical Returns
Excise Duty: Periodical Returns

Form
Description
Who is required to file
Time limit
ER-1
Monthly Return
By Large units
Manufacturers not eligible for SSI

concession
10th of following mth.
ER-2
Return by EOU
EOU units
ER-3
Quarterly Return by SSI
Assessees availing SSI concession
10th of following qtr.
ER-4
Annual Financial
Information Statement
Assessees paying duty

of Rs 1 Crore or more p.a.
through PLA & CENVAT
Annually, by 30th
November of
succeeding year
ER-5
Information relating to
Principal Inputs
Assessees paying duty of Rs 1

Crore or more per annum through
PLA & CENVAT and manufacturing
goods under specified tariff heading
Annually, by 30th
April current year
ER-6
Monthly Return
of receipt & consumption
of each of Principal Inputs
Assessees required to submit ER-5

return
ER-7
Annual Installed Capacity

Statement
All Manufacturers
30th April of the

following year
Quarterly return by first

and second stage dealers
Registered Dealers
15th day of following

quarter
Quarterly Return
Assesses paying 1%/2% excise duty &

not manufacturing any other goods.
Quarterly within 10 days

after close of quarter.
ER-8
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Home List of Holidays - 2015
List of Holidays - 2015

Bank Holidays in Maharashtra State
Date
Day
Holiday
Jan 04
Sun
Id-E-Milad
Jan 26
Mon
Republic Day
Feb 17
Tue
Mahashivratri
Feb 19
Thu
Chhatrapati Shivaji Maharaj Jayanti
Mar 06
Fri
Holi (2nd Day)
Mar 21
Sat
Gudi Padva
Mar 28
Sat
Ram Navmi
Apr 01
Wed
Yearly Closing of A/Cs for Banks Only
Apr 02
Thu
Mahavir Jayanti
Apr 03
Fri
Good Friday
Apr 14
Tue
Dr. Babasaheb Ambedkar Jayanti
May 1
Fri
Maharashtra Day
May 04
Mon
Buddha Pournima
Jul 18
Sat
Ramzan Id (Id-Ul-Fitar)
Aug 15
Sat
Independence Day
Aug 18
Tue
Parsi New Year (Shahenshahi)
Sep 17
Thu
Ganesh Chaturthi
Sep 25
Fri
Bakri Id (Id-ul-Zua)
Oct 2
Fri
Mahatma Gandhi Jayanti
Oct 22
Thu
Dasara
Oct 24
Sun
Moharum
Nov 11
Wed
Diwali (Laxmi Pujan)
Nov 12
Thu
Diwali (Balipratipada)
Date
Day
Holiday
Nov 25
Wed
Guru Nanak Jayanti
Dec 24
Thu
Id-E-Milad
Dec 25
Fri
Christmas
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Home Income-tax Rates: Co-operative Societies
Income-tax Rates: Co-operative Societies

Net income range
Upto Rs 10,000
Rs 10,000 to Rs 20,000
Rs 20,000 and above
Surcharge
If income upto Rs 1 crore
If income Exceeds 1 Crore
Education Cess
Secondary and Higher Education Cess
Rate of income tax
Alternative Minimum tax
10%
20%
30%
Nil
12%
2%
1%
19.055
21.342
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21 Tax Compliance Charts - Tax Print AY.16-17

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Home Income Tax Rates

Income Tax Rates For Individual, HUF, AOP, BOI

80 years & above

Surcharge @ 12% if total income exceeds 1 Crore | Cess @3%

Surcharge @ 10% if total income exceeds 1 Crore | Cess @3%

Surcharge @ 10% if total income exceeds 1 Crore | Cess @3%

Home Income Tax Rates - Other than Individuals

Income Tax Rates - Other than Individuals

Be the First to Know

Home Tax on distribution of dividend, buyback of shares

Tax on distribution of dividend, buyback of shares

Be the First to Know

TDS Rate Chart: Resident

Interest - Payable by Banks

Interest - Payable by Others

Winning from Lotteries / Crossword Puzzle

Payment to Contractors - Single Transaction

Payment to Contractors - Aggregate during FY

Non-exempt payments made under a life

Winnings from horse race

Repurchase Units by MFs

Immovable Property (Compulsory Acquisition)

Transfer of immovable property, other than

Home TDS Rate Chart: Non-Resident

TDS Rate Chart: Non-Resident

Non Domestic Company

Winning from lotteries / Crossword puzzle

Winning from horse race

Payment to foreign citizen sportsperson/ entertainer

Repurchaes of units by Mutual Funds

Commission on sale of lottery tickets

Interest by infrastructure debt fund

Interest on approved long infrastructure bond

Interest on rupee denomiated bond

Income from units to an offshore fund

Interest of freign currency bonds or GDR

Income from security to FII

Long Term Capital Gains

Under Sec 115E / 112(1)(iii)

Short Term Capital Gains - Sec. 111A

Interest on foreign currency loan by Govt. /Indian

Fees for technical service

any other income

Home Interest Accrual: NSC

Interest Accrual: NSC

When investment is made

Year for which interest

Home TCS Rate Chart

TCS Rate Chart

Alcoholic liquor for human Consumption

Non Domestic Company

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Home TDS Rates under DTAA Treaties

TDS Rates under DTAA Treaties

10% tax on interest if loan granted by bank,

Royalty arising from use or right to use

Royalty relating to copyright etc 20%

10% if recipient is a bank - in other cases

10% tax on interest if loan granted by bank,

Tax on interest in Nil in some cases

Tax on interest @ 10% in hands of financial

Tax on interest @ 10% if loan granted by