LEARNINGININNOVATIVEMANNER

The second rule is: Spread ideas and move people.1

SERVICE TAX1

Along the way weve discovered2

SERVICE TAX PAYMENT DUE DATE

ParticularsFrequencyDue DatePaid physicallyOnlineIndividual/Partnership & Proprietary firmQuarterly5th of the following quarter6th of the following quarterOthersMonthly5th of the following Month6th of the following quarterFor last Quarter or Month 31st March itselfFORMLIABILITYTIME PERIODWHEN & BY WHOMST-1Service tax Registration Within 30 days from the date of starting of business or reaching Rs.9 Lacs taxable T/O or commencements of new levy.At the time of starting businessST-2ST Registration certificateWith in 7 days from the date of applicationTo be given by Service tax dept.ST-3ST ReturnWith in 25 days after complete half year (30 days for input service distributor)Half yearlyST-4Appeal to commissioner of central Excise (Appleals)With in 30 days from the date of receipt orderAssesseeST-5Appleals to CESTATWith in 30 days from the date of receipt orderAssesseeST-6Cross ObjectionsWith in 45 days from the date of orderAssessee/DepartmentST-7Appleals to CESTATWith in 30 days from the date of receipt orderBoardFORMS UNDER SERVICE TAX

We can revise ST return with in 90 days from date of filling the return

Penalty for delay file ST return Maximum penalty Rs. 20000/-To view this presentation, first, turn up your volume and second, launch the self-running slide show.5

Provident Fund2

Along the way weve discovered6

Employees State Insurance3

Along the way weve discovered8

To view this presentation, first, turn up your volume and second, launch the self-running slide show.9

TDS/TCS4

Along the way weve discovered10FORMFOR WHICH ISSUEDForm 24QQuarterly statement of deduction of tax in respect of SalaryForm 26QQuarterly statement of deduction of tax in respect of payments other than SalaryForm 27QQuarterly statement of deduction of tax in respect of payments other than Salary made to non-residentsForm 27EQQuarterly statement of Tax Collection at Source (TCS)Form 27AForm for furnishing information with the statement of deduction / collection of tax at source filed on computer media for a given periodForm 27CIssued as per Rule 37C, this form is the declaration to be made by a buyer for obtaining goods without collection of taxForm for TDS/TCS Return Filing

INCOMETAX5

The last rule is: Cultivate healthy relationships (with your slides and your audience)14

ASSESSEDUE DATEAudited30th SeptNon Audited31th JulyRevised/ BelatedWithin 1 year from the end A.Y. or Completion of Assessment which ever is earlier Letting go is hard, we know.15

ASSESSEDUE DATEAudited30th SeptNon Audited31th JulyRevised/ BelatedWithin 1 year from the end A.Y. or Completion of Assessment which ever is earlier Breaking your dependence on your slides can do a world of good for your relationship with your audience.16

Assessee Within 1 year from the end A.Y. or Completion of Assessment which ever is earlier

Due dateAudited30th SeptemberNon Audited

Revised/ Belated31st July

Reduce the amount of text to a few key words. Put the rest into your notes.17Not applicable to does not have profits & gains from business & profession age of 60 years or more during previous year

SECTIONSApplicablePeriodRate234AFor Late Filling of IT returnFrom due date to furnish IT return1%pm. & part thereof on Net tax liability234BNon/Less payment of Advance taxFrom 1st April of AY to Date of payment1%pm. & part thereof on Net tax liability234CDeferment of Advance taxFrom due date to due date of next installment (in last inst. Up to end of P.Y.)1%pm. On installment payableINTEREST PENALTY ITR Form NameITR Form DescriptionITR 1 (SAHAJ)For Individuals having Income from Salary/Pension, Income from One House Property excluding brought forward losses & Income from other Sources mainly Interest excluding winning from lottery & race court.ITR 2For Individuals & HUFs not having Income from Business or ProfessionITR 3For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorshipITR 4For Individuals & HUFs having income from a proprietory business or professionITR 4S (SUGAM)For Individuals/HUF having income from presumptive businessITR 5For firms, AOPs, BOIs and LLPITR 6For Companies other than companies claiming exemption under section 11ITR 7For Political PartiesCBDT has notified ITR 1, ITR 2 & ITR 4S for AY 2015-16 and amended Rule 12 vide Notification No. 41/2015, Dated-15th day of April, 2015General ChangesBLAHBLAHBLAHBLAHBLAHBLAHBLAH

Your audience didnt show up to read your 60 page on screen dissertation.23

Presentations are a powerful communication medium.

24

For more than 20 years, Duarte has developed presentations25

Dto launch products, 26

align employees, 27

increase company value,28

and propel29

global causes.30