Legal Compliance Calendar for July Month-2016

Legal Compliance Calendar for July 2016: Every business consultant, business person and their legal and compliance department has to fulfill different regulatory filing on time. So to solve this problem we have compiled the different due date for legal filing under different act like Income Tax Act 1961, Service tax laws, Central Excise and Custom, Companies Act 2013, Provident Fund, Employee State Insurance Corporation or Value Added Tax i.e. different VAT Acts in India etc.

Income Tax Compliance for July 2016 

  1. 7th July – Due for payment of TDS/TCS for July’2016
  2. 31st July – Filling of TDS return for period April to June 2016 and TDS certificate has to been issued within 15 days of Filling of TDS return i.e. 15 August 2016. Previously due date for filling quarterly TDS return was 15 July.
  3. Due for Filling Annual Income Tax Return for Individual and HUF. Individual having only salary Income Tax can file ITR 1 and Business not under audit can file ITR 4S or  ITR 4 by 31 July 2016.

Rules and Guidelines for Income Tax Compliance 

A. For companies

  • TDS deducted during June 2016 due for payment on 07.07.16.
  • Filling of Quarterly TDS return by 31st July 2016.

B. For firm and individual covered under tax audits

  •  TDS deducted in June’ 2016 payment due on- 07.07.2016.
  • Filling of Quarterly TDS return by 31st July 2016.

Central Excise and Custom  Compliance for July 2016 

  1. 6th July- Due date for payment of excise for the month of June’2016
  2. 10th July – Last date for excise return for the month of June’2016 – Due Date for ER-1
  3. 20th July – Last date for excise return for the Quarter ending June’2016 i.e. April to June 2016 – Due Date for ER-1 for Excise registered units as Small Scale Industry

Rules and Guidelines for Central Excise Compliance 

  • Excise registered units as Small Scale Industry – Payment due date is 15th July 2016 and Return due date of 1st quarter ending 30th June 2016 is 20th July 2016 but Unit Registered as Non SSI units – Last date for payment for the month of June is 06.07.2016 and for return 10.07.2016

Service Tax Compliance for July 2016 

  1. 6th July- Due date for payment of service tax for the month of June’2016 for other than Individual, Partnership firm and HUF as they have deposit service tax on quarterly basis.i.e Companies has to deposit service tax on monthly basis in case
  2. 6th July 2016 – Due date for payment of service tax for the period April to June 2016 i.e. Quarter 1 of FY 2016-14 for Individual, Partnership firm and HUF as they have deposit service tax on quarterly basis.

VAT Tax Compliance for July 2016 

  1. 12th July – Last Date or Due Date of Payment of VAT Liability for June 2016 for business having turnover of more than Rs 200 cr in previous year under TNVAT (Tamil Nadu VAT)
  2. 14th July- Last date for payment of Rajasthan VAT liability for dealer covered under monthly tax liability.
  3. 14th July – Last date for Works Contract Tax TDS is for June 2016
  4. 15th July – Last for Monthly return for Composition Dealer under Karnataka VAT
  5. 15th July – Last date for TDS deposit for previous month under Delhi VAT
  6. 20th July – Last date for monthly return or statement for tax deducted at source under KVAT using VAT – 100, VAT – 110 , VAT – 125, VAT–126, VAT-127
  7. 20th July – Due Date or Last Date of Payment of VAT Liability for Month and Quarter ending June under UP VAT (Uttar Pradesh VAT rule 43)
  8. 20th July – Due Date for Payment of VAT Liability under Tamil Nadu VAT Act.
  9. 21st July -Last date for payment of Maharashtra VAT liability.
  10. 21st July – Last date for payment of Delhi VAT liability  for Month ending 30th June and for Quarter April to June 2016
  11. 21st July – Last date for payment of MVAT liability for Quarter 1 (April to June).
  12. 25th July – Last date for Filling of Delhi VAT return for Quarter ending June 2016
  13. 25th July – Last date of payment of VAT Liability under Bihar VAT Act
  14. 31st July – Last Date of Filling of Quarterly return under Bihar VAT Act
  15. 31st July – Last date of Filling Annual Return under Bihar VAT for Compounding Dealer

Provident Fund and ESIC Compliance for July 2016 

  1. 15th July – last date for payment of Provident fund liability, Due Date date for Provident fund Contribution, government has removed the grace period of 5 days from February 2016.
  2. 21st July- Last date for payment of ESIC liability for June 2016.
  3. 25th July- Last date for filing of PF return for the month of June

Summary Date-wise Compliance under different rules and regulation

  • 6th July- Due date for payment of excise and service tax for the month of June’2016
  • 7th July – Due for payment of TDS/TCS for June’2016
  • 10th July – Last date for excise return for the month of June’2016
  • 14th July- Last date for payment of RAJ VAT liability.
  • 14th July – Last date for WCT TDS is for June’2016
  • 15th July – last date for payment of Provident fund liability
  • 20th July – Different VAT return under Karnataka VAT
  • 21st July – MVAT last Date of Payment
  • 21st July- Last date for payment of ESIC liability for June 2016.
  • 25th July- Last date for filing of PF return for the month of June
  • 31st July- Last date for filing of Annual Income Tax return for Individual in ITR 1, ITR 4, ITR4S
  • 31st July – Last date for filling Quarterly TDS return under Income Tax.

Income Tax TDS Deposit Due Date and Return Due Date

Income Tax TDS Deposit Due Dates and Due Date for Filing Quarterly TDS Return. TDS has to be deposited on Quarterly basis

Important Points for TDS Return

  • Tax for March Month Due Date is 30th April
  • Singed Form No. 27A  is to be submitted while filing Quarterly TDS Return with File Validation Utility .i.e. FVU. Form 27A act as control sheet for TDS/TCS return and contains details like totals of amount paid and income tax deducted at source.
  • TDS Return for Form No. 24Q is for TDS Reurn for Salary, Form No. 26Q TDS Return for all payments other than Salary, Form No. 27Q TDS Return for interest, dividend or any other sum payable to non-residents, Form No. 27EQ for TCS
  • Details of Last TDS Return is required to be filled with current TDS Return

TDS Deposit Due Date for Tax to be deducted under Section 192 or section 194A or section 194D or section 194H for the Quarter are 

Sr. No.TDS Deduction Quarter ended OnDue Date of Deposit / Payment
130th June7th July
230the September7th October
331st December7th January
431st March30Th April

Quarterly Income Tax TDS Return Filing Due Dates( Form 24Q for Salary TDS and 26Q for Contractors others, 27Q for Non-resident) 

Income Tax Due Dates for QTR TDS Return 24Q, 26Q 27Q and Due Date for Issuance of Form 16 ,Form 16A
S.No.TDS Return for Quarter endingFor Govt DeptFor Other Deductors
TDS Return Due DateForm 16ATDS ReturnForm 16A Issuance
130th June31st July15th August15th July30th July
230th September31st October15th November15th October30th October
331st December31st January15th Feburary15th January30th January
431st March15th May30th May (31st May for form 16)15th May30th May (31st May for form 16)

 

TDS Deposit Due Date for Tax to be deducted by Other Person under Section 192(1A) Payment of tax by employer on non monetary Perquisite

Tax deducted by Others
S.NoTDS Deduction PeriodDue Date of TDS Deposit
1Tax deductible in March30th April of next year
2Other months & tax on perquisites opted to be deposited by employer7th of next month

TDS Deposit Due Date for Tax to be deducted by Govt. Department or Office under Section 192(1A)

Due Date for TDS deducted by Govt. Department 
S.NoTDS Deduction PeriodDue Date of TDS Deposit
1Tax deposited without challanSame day
2Tax deposited with challan7th of next month
3Tax on perquisites opt to be deposited by the employer7th of next month

 

Ex-post facto extension of due date for filing TDS/TCS statements for FYs 2012-13 and 2013-14

In case of Government deductors, if TDS/TCS is paid without production of challan, TDS/TCS quarterly statement is to be filed after obtaining the BIN from the PAOs/DTOs/CDDOs who are required to file Form 24G (TDS/TCS Book Adjustment Statement) and intimate the BIN generated to each of the Government deductors in respect of whom the sum deducted has been credited. The mandatory quoting of BIN in the TDS/TCS statements, in the case of Government deductors was applicable from 01-04-2010. However, the allotment of Accounts Officers Identification Numbers (AIN) to the PAOs/ DTOs/CDDOs (a pre-requisite for filing Form 24Gand generation of BIN) was completed in F.Y. 2012-13

CIRCULAR NO. 07/2014 [F.No.275/27/2013-IT(B)Dated:  March 04, 2014

Ex-post facto extension of due date for filing TDS/TCS statements for FYs 2012-13 and 2013-14.  All Chief Commissioners of Income-tax All Directors General of Income-tax

Sub: Ex-post facto extension of due date for filing TDS/TCS statements for FYs 2012-13 and 2013-14 – regarding

The Central Board of Direct Taxes (‘the Board’) has received several petitions from deductors/collectors, being an office of the Government (‘Government deductors’), regarding delay in filing of TDS/TCS statements due to late furnishing of the Book Identification Number (BIN) by the Principal Accounts Officers (PAO) / District Treasury Office (DTO) / Cheque Drawing and Disbursing Office (CDDO). This has resulted in consequential levy of fees under section 234E of the Income-Tax Act, 1961 (‘the Act’).

2. The matter has been examined. In case of Government deductors, if TDS/TCS is paid without production of challan, TDS/TCS quarterly statement is to be filed after obtaining the BIN from the PAOs/DTOs/CDDOs who are required to file Form 24G (TDS/TCS Book Adjustment Statement) and intimate the BIN generated to each of the Government deductors in respect of whom the sum deducted has been credited. The mandatory quoting of BIN in the TDS/TCS statements, in the case of Government deductors was applicable from 01-04-2010. However, the allotment of Accounts Officers Identification Numbers (AIN) to the PAOs/ DTOs/CDDOs (a pre-requisite for filing Form 24Gand generation of BIN) was completed in F.Y. 2012-13. This has resulted in delay in filing of TDS/TCS statements by a large number of Government deductors.

3. In exercise of the powers conferred under section 119 of the Act, the Board has decided to, ex-post facto, extend the due date of filing of the TDS/TCS statement prescribed under sub- section (3) of section 200 /proviso to sub-section (3) of section 206C of the Act read with rule 31A/ 31AA of the Income-tax Rules, 1962. The due date is hereby extended to 31.03.2014 for a Government deductor and mapped to a valid AIN for –

    (i) FY 2012-13 – 2nd to 4th Quarter

    (ii) FY 2013-14 – 1st to 3rd Quarter

4. However, any fee under section 234E of the Act already paid by a Government deductor shall not be refunded.

5. Timely filing of TDS/TCS statements is essential to ensure timely reconciliation of Government accounts and for providing tax credit to the assessees while processing their Income-tax Returns. Therefore, it is clarified that the above extension is a one time exception in view of the special circumstances referred to above. Since the Government deductor and the associated PAO/ DTO/ CDDO belong to the same administrative setup that regulates the clearance of expenditure, the deductors/collectors may be advised to co-ordinate with the respective PAO/DTO/CDDO to ensure timely receipt of BIN/filing of TDS/TCS statements.

TDS on Service Tax Component: When indicated separately in Bill or Agreement

CBDT has issued the circular related to deduction of tax i.e. TDS on service tax component. When service tax component in the amount payable to a resident is indicated separately then tax shall be deducted at source on the amount paid/payable without including such service tax component.

CIRCULAR NO. 1/2014 [F.NO.275/59/2012-IT(B)] DATED 13-1-2014
When service tax component in the amount payable to a resident is indicated separately then tax shall be deducted at source on the amount paid/payable without including such service tax component

The Board had issued a Circular No.4/2008 dated 28-04-2008 wherein it was clarified that tax is to be deducted at source under section 194-I of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’), on the amount of rent paid/payable without including the service tax component. Representations/letters has been received seeking clarification whether such principle can be extended to other provisions of the Act also.
2. Attention of CBDT has also been drawn to the judgment of the Hon’ble Rajasthan High Court dated 1-7-2013, in the case of CIT (TDS) Jaipur v. Rajasthan Urban Infrastructure (Income-tax Appeal No.235, 222, 238 and 239/2011), holding that if as per the terms of the agreement between the payer and the payee, the amount of service tax is to be paid separately and was not included in the fees for professional services or technical services, no TDS is required to be made on the service tax component u/s 194J of the Act.
3. The matter has been examined afresh. In exercise of the powers conferred under section 119 of the Act, the Board has decided that wherever in terms of the agreement/contract between the payer and the payee, the service tax component comprised in the amount payable to a resident is indicated separately, tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid/payable without including such service tax component.
4. This circular may be brought to the notice of all officer for compliance.

Income Tax TDS Rates Chart for FY 2013-14, AY 2014-15

Tax Deduction at Source (TDS) rates chart for FY 2013-14 and AY 2014-15 is similar to TDS Rates Chart for FY 2012-13 or AY 2013-14. TDS rates means percentage at which payer has to deduct certain amount as an income tax liability from receivers Income. Income Tax Act has fixed the TDS Rates .i.e. percentage at which payer has to deduct the TDS and also there are certain payment limits .i.e minimum amount after which person is liable to do the TDS on the payment like TDS will deductible when total interest payment amount is higher than Rs 5000/- or TDS rate of 1% is applicable on Gold Bullion and Jewellery but after the payment in cash crosses Rs 2 Lakhs. Finance Act, 2013 has introduced TDS on Purchase of Immovable Property of more than Rs 50 lakhs.

Nature of payment made to ResidentLimit upto 30.06.2012Limit w.e.f. 01.07.2012TDS Rate
192TDS on Salary Income180000200000 For AY 2013-14As Tax Slab
194AInterest other than interest on securities5000*5000*10%
194BTDS on Winning from Gambling, Lotteries, Prize Award Money100001000030%
194CPayment to contractor / sub-contractor (Note 1 & 2)   
 Payment / Credit to an Individual / HUF2000030000**1%
 Payment / Credit to any person other than an Individual /HUF2000030000**2%
194DInsurance Commission200002000010%
194HCommission or Brokerage2500500010%
194IRent:
Plant & machinery
Land / Building / Furniture & Fittings
120000
120000
180000
180000
2%
10%
194IATDS on Sale Purchase of Immovable PropertyRs 50 Lakhs1%
194LATDS on Compensation Acquisition of Immovable PropertyRs 2 Lakhs10%
194JFees for professional or Technical services (2a & 2b)200003000010%
194EPayment to NRI Sports Person20%
195Payment to Non Resident10-30%
  1. For Bank/ Post Office threshold limit is Rs. 10000/-
  2. Rs. 30000/- in a single payment or Rs. 75000/- in the aggregate during financial year If recipient does not furnish his PAN deductor, tax will be deducted @ 20% (w.e.f. 01/04/2010)
  3. If recipient is a transporter contractor (any person) and he or it furnishes his PAN to the deductor, tax is not deductible  (w.e.f. 01/10/2009) (PAN intimated to IT.Dept)
  4. Tax is deductible on the entire consideration   including service tax (if any)
  5. Remuneration paid to a director, which is not in the nature of salary, deduct TDS @10% of such remuneration w.e.f. 01/07/2012

TCS Rate Chart for FY 2013-14

TDS on bullion and jewellery it sale consideration receive in cash w.e.f. 01.07.2012Limit (Rs.)TDS Rate (Rs.)
206C(1D)Bullion (excluding any coin or any other article weighting ten grams or less2000001%
206C(1D)Jewellery5000001% 

View, Check Income Tax TDS Deduction Status Online: Download Form 26AS

Anyone can view & check his Income Tax TDS Deduction Status online .i.e Person can verify & Download Form 26AS Tax Credit Statement online by creating online account with Income Tax Department website. Form 26AS helps Individual, Partnership Firm, Trust, & Company to verify their TDS deduction status also they can check income tax challan status before filing Income Tax Return. After doing login into the account click on My Account categories (next to Dashboard Category) and select “View Form 26AS (Tax Credit)“. After that Screen will ask for Confirming that You want to View Form 26AS. Click on confirm and this will transfer you to TDS Centralized Processing Cell/ TRACES (TDS Reconciliation Analysis and Correction Enabling System). Select “View Form 26AS“.

If your Form 26AS/TDS Deduction Statement is not reflecting right TDS deduction amount then you have to ask the TDS deductor to refile the correct statement at TIN Facilitation centres or revise the Quarterly TDS Statement.

This account can also be used for following purposes.

  • Online filing of Income Tax Return
  • Download Past Filed Income Tax Returns (Online Filed Only)
  • Income Tax Return Processing Status
  • Income Tax Return Processing Status
  • Income Tax Refund Status
  • Income Tax Demand Status
  • Income Tax Refund Reissue Request
  • Current Postal Address of the Assessee
  • PAN Card Details

There are other options through which you can check Form 26AS .i.e TDS Deduction Statement.

Option 2: Your TDS Statement is attached to your online Banking Account, so if you are having Online Banking Account and you have submitted the PAN Card Number to that Bank Account.

Option 3: By registering with TRACES.

TRACES_Tax Payer Registration

Rate of TDS of Payment of Interest to Non Resident under Section 195 of Income Tax Act

Rate of TDS on payment of interest or other sum chargeable to Income Tax to non resident or foreign company not being company  has to deduct income-tax thereon at the rates in force. Person has to deduct the TDS at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode. Where any interest or other sum as aforesaid is credited to any account, whether called “Interest payable account” or “Suspense account” or by any other name, in the books of account of the person liable to pay such income then also person has to deposit the TDS on such amount. Following payment to non resident are not covered under section 195 of Income Tax Act.

  • Salary Payment to Non Resident
  • Payment of dividend as referred to in section 115O and
  • Payment of interest on Loan take in foreign curreny after 1st July 2012 under under a loan agreementor by by way of issue of long-term infrastructure bonds covered under section 194LC and Payment of interest to NRI on infrastructure debt fund under section 194LB of income tax act. In these case TDS rate on interest payment will be 5%.

TDS Rate Chart for Payment to NRI

S. NoNature of Income or Payment to NRIRate of TDS
1Payment of Interest on Infrastructure Debt Fund U/s 194LB5%
2Payment of interest on Loan take in foreign curreny on long-term infrastructure bonds covered under section 194LC5%
3Interest Income From NRO Account30%
4Income from Winning from Horse race and Gambling or lotteries30%
5Payment of Interest by Govt or Indian Concern20%
6Income from Long term capital gain20%
7Income from Short Term Capital Gain30%
8Income from Securites on which STT is paid u/s 111A15%
9Payment of fee for Techinal Services and Royalty u/s 115A10%
10Payment of fee for Techinal Services and Royalty for agreement between 01/06/1997 to 31/05/200520%
11Payment of Any other Income for which no TDS rate is prescribe then TDS Rate Like Payment of Rent30%
12Payment of Any other Income for which no TDS rate is prescribe then TDS Rate for Foreign Companies will be40%
13Income by way of long-term capital gains u/s115E10%
14Any income from investment or income from long-term capital gains of an asset other than a specified asset u/s 115E20%
15Payment of income by way of  interest payable  by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency20%
Note: Education cess of 3% will be applicable in all cases

The obligation to comply with section 195 and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident or non-resident, whether or not the non-resident person has—

  1. a residence or place of business or business connection in India; or
  2. any other presence in any manner whatsoever in India.

When No TDS Deduction on Payment to NRI

If NRI believes that some of the income is not chargeable under the act then NRI can apply for exemption from TDS deduction to Assessee Officer and if AO is satisfied the he can issue certificate for same. NRI can make an make an application to AO for no TDS deduction in Form 15C and 15D under rule 29B of Income Tax Rules. Also as per section 197 of the income tax act and Rule 28, NRI can make an application in Form 13 for lower or no deduction in case of NRI is liable for NIL or lower Income Tax.

Reference: Section 195 of the Income Tax Act, 1961

TDS on Payment of Interest to Non Resident 

195. (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (not being interest referred to in section 194LB or section 194LC) or any other sum chargeable under the provisions of this Act (not being income chargeable under the head “Salaries” shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force :

Provided that in the case of interest payable by the Government or a public sector bank within the meaning of clause (23D) of section 10 or a public financial institution within the meaning of that clause, deduction of tax shall be made only at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode:

Provided further that no such deduction shall be made in respect of any dividends referred to in section 115-O.

Explanation 1—For the purposes of this section, where any interest or other sum as aforesaid is credited to any account, whether called “Interest payable account” or “Suspense account” or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly.

Explanation 2.—For the removal of doubts, it is hereby clarified that the obligation to comply with sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident or non-resident, whether or not the non-resident person has—

 (i)  a residence or place of business or business connection in India; or

(ii)  any other presence in any manner whatsoever in India.

(2) Where the person responsible for paying any such sum chargeable under this Act (other than salary) to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may make an application to the Assessing Officer to determine, by general or special order], the appropriate proportion of such sum so chargeable, and upon such determination, tax shall be deducted under sub-section (1) only on that proportion of the sum which is so chargeable.

(3) Subject to rules made under sub-section (5), any person entitled to receive any interest or other sum on which income-tax has to be deducted under sub-section (1) may make an application in the prescribed form to the Assessing Officer for the grant of a certificate authorising him to receive such interest or other sum without deduction of tax under that sub-section, and where any such certificate is granted, every person responsible for paying such interest or other sum to the person to whom such certificate is granted shall, so long as the certificate is in force, make payment of such interest or other sum without deducting tax thereon under sub-section (1).

(4) A certificate granted under sub-section (3) shall remain in force till the expiry of the period specified therein or, if it is cancelled by the Assessing Officer before the expiry of such period, till such cancellation.

(5) The Board may, having regard to the convenience of assessees and the interests of revenue, by notification in the Official Gazette, make rules specifying the cases in which, and the circumstances under which, an application may be made for the grant of a certificate under sub-section (3) and the conditions subject to which such certificate may be granted and providing for all other matters connected therewith.]

(6) The person referred to in sub-section (1) shall furnish the information relating to payment of any sum in such form and manner as may be prescribed by the Board.

(7) Notwithstanding anything contained in sub-section (1) and sub-section (2), the Board may, by notification in the Official Gazette, specify a class of persons or cases, where the person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum, whether or not chargeable under the provisions of this Act, shall make an application to the Assessing Officer to determine, by general or special order, the appropriate proportion of sum chargeable, and upon such determination, tax shall be deducted under sub-section (1) on that proportion of the sum which is so chargeable.

TDS Rate on Winnings from horse race under section 194BB of Income Tax Act

Rate of TDS on Payments of Winnings from horse race under section 194BB of Income Tax Act, 1961 is 30% plus surcharges, education cess and secondary higher education cess. Tax is to be deducted at the time of making payment. Thus if the prize is paid in installments, the deduction of tax shall be made at the time of each installment. (However keep in mind that the exemption limit of Rs.5000/- is per winning and not per payment).

Reference: Section 194BB of the Income Tax Act, 1961

Winnings from horse race

194BB. Any person, being a bookmaker or a person to whom a licence has been granted by the Government under any law for the time being in force for horse racing in any race course or for arranging for wagering or betting in any race course, who is responsible for paying to any person any income by way of winnings from any horse race in an amount exceeding five thousand rupees shall, at the time of payment thereof, deduct income-tax thereon at the rates in force.

Online Income Tax TDS Statement and Challan No 281: For Payment of TDS/TCS

You can check your income tax quarterly TDS Status Statement using your TAN Number and Provisional Receipt Number online and for Depositing TDS/ TCS one has to use Income Tax Challan No 281. Also Check the TDS Rates Applicable on Your Payment

CHECK WHICH INCOME TAX RETURN APPLICABLE TO YOU: FILE CORRECT RETURN

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Download Challan/Form for Depositing Income Tax Dues 

INCOME TAX CHALLAN NO 281 : For Payment of TDS/TCS

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