Income Tax CALENDER 2023

1 Comment / INCOME TAX / By / January 9, 2023

Compliance requirements for the Month of January, 2023 To March 2023.

07-Jan- 23Securities Transaction Tax /          Securities Transaction Tax – Due date Commodities Transaction Tax for deposit of tax collected for the month of December, 2022 [ Note: Year represent (Selected Year)]
07-Jan- 23Securities Transaction Tax /          Commodities Transaction Tax – Due Commodities Transaction Tax        date for deposit of tax collected for the month of December, 2022 [ Note: Year represent (Selected Year)]
07-Jan- 23Form 27C                                      Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of December, 2022 [ Note: Year represent (Selected Year)]
07-Jan- 23Collection and recovery of             Collection and recovery of equalisation equalisation levy on specified levy on specified services in the month services                         of December, 2022 [ Note: Year represent (Selected Year)]
07-Jan- 23Collection and recovery of             Collection and recovery of equalisation equalisation levy on e-commerce levy on e-commerce supply or services supply or services      for the quarter ending December 31, 2022 [ Note: Year represent (Selected Year)]
07-Jan- 23TDS/TCS Deposit Due Dates        Due date for deposit of Tax deducted/collected for the month of December, 2022 [ Note: Year represent (Selected Year)]. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan
07-Jan- 23TDS/TCS Deposit Due Dates        Due date for deposit of TDS for the period October 2022 [ Note: Year represent (Selected Year)] to December 2022 [ Note: Year represent (Selected Year)] when Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, 194D or 194H
14-Jan- 23Form 16B                                          Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November, 2022 [ Note: Year represent (Selected Year)]
14-Jan- 23Form 16C                                          Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of November, 2022 [ Note: Year represent (Selected Year)]
14-Jan- 23Form 16D                                      Due date for issue of TDS Certificate for tax deducted under section 194M in the month of November, 2022 [ Note: Year represent (Selected Year)]
15-Jan- 23Form 3BB                                      Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of December, 2022 [ Note: Year represent (Selected Year)]
15-Jan- 23Form 3BC                                      Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of December, 2022 [ Note: Year represent (Selected Year)]
15-Jan- 23Form 49BA                                    Quarterly statement to be furnished by specified fund in respect of a non- resident referred to in rule 114AAB in respect of the quarter ending December 30, 2022 [ Note: Year represent (Selected Year)]
15-Jan- 23Form 24G                                      Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of December, 2022 [ Note: Year represent (Selected Year)] has been paid without the production of a challan
15-Jan- 23Form 27EQ                                   Quarterly statement of TCS deposited for the quarter ending December 31, 2022 [ Note: Year represent (Selected Year)]
15-Jan- 23Form 15CC                                    Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2022 [ Note: Year represent (Selected Year)]
15-Jan- 23Form 15G/15H                              Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2022 [ Note: Year represent (Selected Year)]
30-Jan- 23Form 27D                                      Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2022 [ Note: Year represent (Selected Year)]
30-Jan- 23Form 26QB                                       Due date for furnishing of challan-cum statement in respect of tax deducted under section 194-IA in the month of December, 2022 [ Note: Year represent (Selected Year)]
30-Jan- 23Form 26QC                                       Due date for furnishing of challan-cum statement in respect of tax deducted under section 194-IB in the month of December, 2022 [ Note: Year represent (Selected Year)]
30-Jan- 23Form 26QD                                   Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of December, 2022 [ Note: Year represent (Selected Year)]
31-Jan- 23Form 24Q/26Q/27Q                      Quarterly statement of TDS deposited for the quarter ending December 31, 2022 [ Note: Year represent (Selected Year)]
31-Jan- 23Form 26QAA                                 Quarterly return of non deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2022 [ Note: Year represent (Selected Year)]
31-Jan- 23Form 3CEAC                                 Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non resident
31-Jan- 23Form 10BBB                                 Intimation by Pension Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending December 31, 2022 [ Note: Year represent (Selected Year)]
31-Jan- 23Form II SWF                                  Intimation by Sovereign Wealth Fund of investment under clause (23FE) of section 10 of the Income-tax Act, 1961 for the quarter ending December 31, 2022 [ Note: Year represent (Selected Year)]
07-Feb- 23TDS/TCS Deposit Due Dates        Due date for deposit of Tax deducted/collected for the month of January, 2023 [ Note: Year represent (Selected Year+1)]. However, all the sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan
07-Feb- 23Securities Transaction Tax /          Securities Transaction Tax – Due date Commodities Transaction Tax for deposit of tax collected for the month of January, 2023 [ Note: Year represent (Selected Year+1)]
07-Feb- 23Securities Transaction Tax /          Commodities Transaction Tax – Due Commodities Transaction Tax       date for deposit of tax collected for the month of January, 2023 [ Note: Year represent (Selected Year+1)]
07-Feb- 23Form 27C                                      Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of Janaury, 2023 [ Note: Year represent (Selected Year+1)]
07-Feb- 23Collection and recovery of             Collection and recovery of equalisation equalisation levy on specified levy on specified services in the month services                                         of January, 2023 [ Note: Year represent (Selected Year+1)]
14-Feb- 23Form 16B                                          Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of December, 2022 [ Note: Year represent (Selected Year)]
14-Feb- 23Form 16C                                          Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2022 [ Note: Year represent (Selected Year)]
14-Feb- 23Form 16D                                      Due date for issue of TDS Certificate for tax deducted under section 194M in the month of December, 2022 [ Note: Year represent (Selected Year)]
15-Feb- 23Form 3BB                                      Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of January, 2023 [ Note: Year represent (Selected Year+1)]
15-Feb- 23Form 3BC                                      Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of January, 2023 [ Note: Year represent (Selected Year+1)]
15-Feb- 23Form 24G                                      Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2023 [ Note: Year represent (Selected Year+1)] has been paid without the production of a challan
15-Feb- 23Form 16A                                      Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2022 [ Note: Year represent (Selected Year)]
02-Mar- 23Form 26QB                                       Due date for furnishing of challan-cum statement in respect of tax deducted under section 194-IA in the month of January, 2023 [ Note: Year represent (Selected Year+1)]
02-Mar- 23Form 26QC                                       Due date for furnishing of challan-cum statement in respect of tax deducted under section 194-IB in the month of January, 2023 [ Note: Year represent (Selected Year+1)]
02-Mar- 23Form 26QD                                   Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of January, 2023 [ Note: Year represent (Selected Year+1)]
07-Mar- 23Securities Transaction Tax /          Securities Transaction Tax – Due date Commodities Transaction Tax for deposit of tax collected for the month of February, 2023 [ Note: Year represent (Selected Year+1)]
07-Mar- 23Securities Transaction Tax /          Commodities Transaction Tax – Due Commodities Transaction Tax       date for deposit of tax collected for the month of February, 2023 [ Note: Year represent (Selected Year+1)]
07-Mar- 23Form 27C                                      Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax for declarations received in the month of February, 2023 [ Note: Year represent (Selected Year+1)]
07-Mar- 23Collection and recovery of             Collection and recovery of equalisation equalisation levy on specified levy on specified services in the month services                                                      of February, 2023 [ Note: Year represent (Selected Year+1)]
07-Mar- 23TDS/TCS Deposit Due Dates        Due date for deposit of Tax deducted/collected for the month of February, 2023 [ Note: Year represent (Selected Year+1)]. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income tax Challan
15-Mar- 23Form 24G                                      Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of February, 2023 [ Note: Year represent (Selected Year+1)] has been paid without the production of a Challan
15-Mar- 23Advance-Tax Instalment due         Fourth instalment of advance tax for date                                                      the assessment year 2023 [ Note: Year represent (Selected Year+1)]-24[ Note: Year represent (Selected Year+2)]
15-Mar- 23Advance-Tax Instalment due         Instalment of Advance Tax for date                                               assessee covered under presumptive income scheme of Section 44AD/44ADA
15-Mar- 23Form 3BB                                      Due date for furnishing statement in Form No. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of February, 2023 [ Note: Year represent (Selected Year+1)]
15-Mar- 23Form 3BC                                      Due date for furnishing statement in Form No. 3BC by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of February, 2023 [ Note: Year represent (Selected Year+1)]
17-Mar- 23Form 16B                                          Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of January, 2023 [ Note: Year represent (Selected Year+1)]
17-Mar- 23Form 16C                                          Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of Janaury, 2023 [ Note: Year represent (Selected Year+1)]
17-Mar- 23Form 16D                                      Due date for issue of TDS Certificate for tax deducted under Section 194M in the month of January, 2023 [ Note: Year represent (Selected Year+1)]
30-Mar- 23Form 26QB                                       Due date for furnishing of challan-cum statement in respect of tax deducted under section 194-IA in the month of February, 2023 [ Note: Year represent (Selected Year+1)]
30-Mar- 23Form 26QC                                       Due date for furnishing of challan-cum statement in respect of tax deducted under section 194-IB in the month of February, 2023 [ Note: Year represent (Selected Year+1)]
30-Mar- 23Form 26QD                                   Due date for furnishing of challan cum statement in respect of tax deducted under section 194M in the month of February, 2023 [ Note: Year represent (Selected Year+1)]
31-Mar- 23linking of Aadhaar number with      Due date for linking of Aadhaar PAN                                              number with PAN with fine of INR 1,000
31-Mar- 23Collection and recovery of             Collection and recovery of equalisation equalisation levy on e-commerce levy on e-commerce supply or services supply or services                          for the quarter ending March 31, 2023 [ Note: Year represent (Selected Year+1)]
31-Mar- 23Form 3CEAD                                 Country By Country Report in Form No. 3CEAD for a reporting accounting year (assuming reporting accounting year is April 1, 2021 to March 31, 2022 [ Note: Year represent (Selected Year- 1)]) by a constituent entity, resident in India, in respect of the international group of which it is a constituent if the parent entity is not obliged to file report u/s 286(2) or the parent entity is resident of a country with which India does not have an agreement for exchange of the report etc.

1 thought on “Income Tax CALENDER 2023”

  1. Dr. Pravin Chunilal Somayya

    If it is verified by the AO of IT Deptt that the discrepancy was wrong & rectitfied as per the Traces 26AS form for AY 2018-19, notice was isuued under IT 143(1) act. Even then Wrongly shown dues were recoverd from the refund of AY 2020-21 and till this date not paid back to the Taxpayer.

    Reply

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