S.No Nature of Payment Rate Frequency of Payment Due Date of Payment Frequency of Submission of Returns Due date of submission of returns
1 Tax Deducted at Source (TDS)
→ Deducted from Apr. to Feb. As Per TDS Annexure Attached Monthly 7th of next Month Quarterly 15th of each month after completion of each Quarter
 
→ Deducted in March 30th of April 15th May

2 Advance Tax
-All the assessees (other than companies) Note :
1st instalment >=30% Quarterly On or before 15th Sept. N.A. N.A.
2nd instalment >=60% Except 1st On or before 15th Dec.
3rd instalment >=100% Quarter On or before 15th Mar.

-For Corporate Assessee
1st instalment >=15% Quarterly On or before 15th June. N.A. N.A.
2nd instalment >=45% On or before 15th Sept.
3rd instalment >=75% On or before 15th Dec.
4th instalment >=100% On or before 15th Mar.

3 Wealth Tax
Applicable to Individual, HUF and Company 1%* Annually Before filing ITR u/s 139(1) Annually 31st July of A.Y.
* In excess of net wealth of Rs.30 Lacs
held on Valuation Date

4 Income Tax Return
-Company which is require to furnish 30.9% N.A. N.A. Annually 30th Nov of Assessment Year
report u/s 92E

-Company

-Person (other than a Company)/ a working As per the attached Income Tax Rates Sheet
partner of firm whose accounts are required
to be audited under Income tax Act or under
any other law.

-In case of any other Assessee As per the attached Income Tax Rates Sheet N.A. N.A. Annually 31st July of Assessment Year