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New ITR for Assessment year 2014-15 available in income tax e filing website ( ITR - 1 & ITR 4S)

The Income Tax Department has released the Income Tax Return Forms for Assessment Year 2014-15 (Financial Year 2013-14).
These are the forms you need to file your Income Tax Returns for the Income earned between April 1st 2013 and March 31st 2014.
ITR-4S Form for AY 14-15
ITR-1 Form for AY 14-15

Correction in OLTAS challan



NSDL receives tax collection data as uploaded by the bank. NSDL is not authorized to carry out any changes in the data sent by the bank to TIN.
The fields that can be corrected by the Taxpayer through Bank are tabulated below:
Sl. No.Type of Correction on ChallanPeriod for correction request (in days)
1PAN/TANWithin 7 days from challan deposit date
2Assessment YearWithin 7 days from challan deposit date
3Total AmountWithin 7 days from challan deposit date
4Major HeadWithin 3 months from challan deposit date
5Minor HeadWithin 3 months from challan deposit date
6Nature of PaymentWithin 3 months from challan deposit date

Note :
1.   Above correction mechanism is applicable only for physical challans with deposit date greater than equal to September 1,       2011.
2.   Any correction request initiated by the taxpayer after the time limit specified above shall be rejected by Bank.
3.   For challans with challan deposit date from September 1, 2011 to September 30, 2011, the time limit for correction in TAN/PAN,       Assessment Year and Amount will be within 45 days from challan deposit date.
4.  The fields that can be corrected and the entity authorized to carry out corrections on challan with deposit date less than       September 1, 2011 are as below:
Sl. No.Type of Correction on ChallanPerformed By
1PAN/TANAssessing Officer
2Assessment YearAssessing Officer
3Major HeadAssessing Officer /Bank
4Minor HeadAssessing Officer
5Nature of PaymentAssessing Officer
6Total AmountBank
7NameBank

5.  For rectifications in challans paid through online mode (internet challan) , taxpayer may contact their concerned Assessing Officer (AO) of the Income Tax Department (ITD).
6.  More details on Challan Correction Mechanism available at
http://www.incometaxindia.gov.in/archive/LeftMenu_ChallanCorrectionMechanism_26082011.pdf

Source NSDL Website

Different Challan to remit Income Tax ITNS 280 , 281 , 282 & 283 ( Online/Offline)




With effect from July 2005, the following challans should be used :


Offline Form :


1. A common single copy challan No. ITNS 280 for payment of Income tax and Corporation tax;

2. A common single copy challan No. ITNS 281 for depositing Tax Deducted at Source / Tax Collected at Source (TDS/TCS) from corporates or non-corporates;

3. A common single copy challan No. ITNS 282 for payment of Hotel Receipts Tax, Estate Duty, Wealth Tax, Gift-tax, Expenditure Tax and Other direct taxes.

4. A common single copy challan No. ITNS 283 for payment of Banking Cash Transaction Tax and Fringe Benefits Tax.

5. A Form 26QB for payment of tax on sale of property


Online Tax Payment : 

TDS on Property
TDS/TCS
Non-TDS/TCS

Income Tax Self Assessment Tax CHALLAN NO./ITNS 280 ( Online /Offline)




We can make payment of income tax ( Advance Tax /Self Assessment tax) through challan no ITNS 280 for (payment of Income tax & Corporation Tax)

For online payment Click here

To download soft copy for offline payment through bank CLICK HERE


Due date for payment of Advance Tax


Advance tax is paid by the all persons, both corporate assessee (company assessee) and non-corporate assessee (other than non-corporate assessee). The advance tax is to be paid in the following installments on the following dates:


For Non-Corporate Assessee

  1. On or before 15 September - not less than 30% of tax payable
  2. On or before 15 December - not less than 60% of tax payable
  3. On or before 15 March - not less than 100% of tax payable

For Corporate Assessee

  1. On or before 15 June - not less than15% of tax payable
  2. On or before 15 September - not less than 45% of tax payable
  3. On or before 15 December - not less than 75% of tax payable
  4. On or before 15 March - not less than 100% of tax payable

Roll out New Form Under Companies Act 2013 General Circular No 6/2014 ( MCA21)

General Circular no 6/2014

F. No:-MCA21/28/2014

Ministry of Corporate Affairs

Government of India

‘A’ Wing, 5th Floor, Shastri Bhawan
Dr. Rajendra Pd Road, New Delhi-11001

Date: - 28/03/2014

To,

All Regional Director

All Registrars of Companies



Sub: - Roll out plan of various forms under the Companies Act, 2013 and continuance of forms under the provisions of Companies Act, 1956


Sir,



I am directed to inform that this Ministry has notified 183 additional sections in addition to 99 sections earlier notified under the provisions of Companies Act, 2013. In this regard a Notification related to commencement of Companies Act, 2013 has been issued on 25/03/2014 which is available on the website of the

Ministry.

2.    In order to facilitate the completion of notified sections this Ministry has planned a staggered roll out of various forms. It has been decided to waive fees for all event based filing whose due date falls between 01/04/2014 to 30/04/2014. For the same, a separate Circular is being issued by the Policy Cell of this Ministry.

3.  From 01/04/2014 to 14/04/2014 except existing e-forms mentioned in Table “A” no other e-forms will be available for filing. Other Front office portal services will continue. From 01/04/2014 to 13/04/2014 the period will be used for clearing pending e-forms already filed under the provisions of Companies Act, 1956.









1




Table “A”



S. No.
Old
Purpose of form

form

1
66
Form for submission of compliance certificate with the


Registrar



2
14LLP
Form for intimating to Registrar of Companies of


conversion of the company into limited liability


partnership (LLP).



3
20B
Form for filing annual return by a company having a


share capital with the Registrar



4
21A
Particulars of annual return for the company not having


share capital



5
23AC
Form for filing balance sheet and other documents with


the Registrar



6
23ACA
Form for filing Profit and Loss account and other


documents with the Registrar



7
23ACA-
Form for filing XBRL document in respect of Profit and

XBRL
Loss account and other documents with the Registrar



8
23AC-
Form for filing XBRL document in respect of balance sheet

XBRL
and other documents with the Registrar



9
23C
Form of application to the Central Government for


appointment of cost auditor



10
23D
Form for Information by Cost Auditor to Central


Government



11
35A
Information to be furnished in relation to any offer of a


scheme or contract involving the transfer of shares or any


class of shares in the transferor company to the transferee


company
12
A-XBRL
Form for filing XBRL document in respect of compliance


report and other documents with the Central Government



13
FTE
Application for striking off the name of company under the


Fast Track Exit(FTE) Mode



14
I-XBRL
Form for filing XBRL document in respect of cost audit


report and other documents with the Central Government



15
5-INV
Transfer unpaid dividend amount to IEPF



16
21
Order of the court/authority till 14/04/2014








2



4. in addition to above, e-forms mentioned in Table “B” will also be available for filing



Table “B”



S. No.
Old form
Purpose of form



1
Refund
Application for requesting refund of fees paid



2
BankACC
Application for simplifying bank account opening


process as user shall not be required to submit any


physical application form.



3
Investor
Form for filing complaint(s) against the company

Complaint


Form



5. From 14/04/2014, 39 new e-forms mentioned in Table “C” will be available on MCA portal for upload. Test version of these forms will be available from

28/03/2014 onwards. Final forms will be available from 14/04/2014.

Table “C”

S. No.
New form
Purpose of form
Old form

no.


1
INC-1
Application for reservation of name
1A




2
INC-2
OPC- Application for Incorporation
New form




3
INC-3
OPC- Nominee consent form
New form




4
INC-4
OPC- Change in Member/Nominee
New form




5
INC-5
OPC- Intimation of cessation
New form




6
INC-6
OPC- Application for Conversion
New form




7
INC-7
Incorporation of Co. (Other than OPC)
1




8
INC-18
Application to Regional director for
New form


conversion of section 8 co. into any other



kind of co.

9
INC-20
Intimation to Registrar of
New form


revocation/surrender of license issued u/s



8

10
INC.21
Application for commencement of business
19, 20




11
INC-22
Notice for situation or change of situation of
18


registered office

12
INC-23
Application to Regional director for approval
1AD,


to shift the registered office from one state
24AAA


to another state or from jurisdiction of one



registrar to another within the state

13
INC-24
Application for change of name
1B




14
INC-27
Conversion form Pvt. To public or vice-versa
1B, 62






3



S. No.
New form
Purpose of form
Old form

no.


15
INC-28
Notice of order of the Court or Tribunal or
21


any other competent authority

16
PAS-3
Return of allotment
2




17
SH-7
Notice to Registrar for alteration of share
5


capital

18
SH-8
letter of offer
New form




19
SH-11
Return in respect of buy back of securities
4C




20
CHG-1
Application for registration of creation or
8


modification of charge (other than



debentures)

21
CHG.4
Particulars of satisfaction of charge
17




22
CHG-6
Notice of appointment or cessation of
15


receiver or manager

23
CHG-9
Application for registration of creation or
10


modification of charge in case of debentures





24
MGT-14
Filing of Resolutions and agreements to the
23


Registrar



under section 117

25
DIR-3
Application for allotment of Director
DIN1


Identification Number

26
DIR-5
Intimation of change in particulars of
DIN4


Director to be given to the Central



Government

27
DIR-7
Notice of resignation of a director to the
New form


Registrar

28
DIR-8
Particulars of appointment of directors and
32, 32AD


the key managerial personnel and the



changes among them

29
MR-1
Return of appointment of managing director
25C


or whole time director or manager





30
MR-2
Form of application to the Central
25A


Government for approval of appointment or



reappointment and remuneration or



increase in remuneration or waiver for



excess or over payment to managing



director or whole time director or manager



and commission or remuneration to



directors

31
URC-1
Application by a company for registration
37, 39


under section 366

32
FC-1
Information to be filed by foreign company
44






4



S. No.
New form
Purpose of form
Old form

no.


33
FC.2
Return of alteration in the documents filed
49, 52


for registration by foreign company





34
FC.3
List of all principal places of business in
52


India established by foreign company





35
FC.4
Annual Return
PTII




36
ADJ
Memorandum of Appeal
New form




37
MSC-1
Application to ROC for obtaining the status
New form


of dormant company

38
MSC-3
Return of dormant companies
New form




39
MSC-4
Application for seeking status of active
New form


company





6. There are 5 general e-forms and 2 e-forms mentioned in Table “D” will be available for filing w.e.f. 28/04/2014 will be available for filing 24 notified forms/events which will be made available for individual e-filing at a later date, can be attached with these 7 e-forms and filed. Details of physical forms allowed to be filed along with general e-forms are attached with this Circular.

Table “D”

S. No.
New
Purpose of form
Old

form no.

form




1
GNL.1
Form for filing an application with Registrar
61


of Companies





2
GNL.2
Form for submission of documents with
62


Registrar of Companies





3
CG.1
Form for filing application or documents with
65


Central Government





4
GNL.3
Particulars of person(s) or director(s) or
1AA


changed or specified for the purpose of



section 2(60)

5
MGT.6
Form of return to be filed with the Registrar
22B




6
RD.1
Form for filing application to Regional
24A


Director

7
RD.2
Form for filing petitions to Central
24AAA


Government (Regional Director)











5



7. In view of above, you are requested to give wide publicity of the circular for dissemination of information.

This issued with the approval of the competent authority.



Yours Faithfully

Encl:- As above

(Sanjay Kumar Gupta)

Deputy Director 23384657

Copy to

  1. PPS to CAM

  1. PPS to Secretary

  1. PPS to Additional Secretary

  1. PPS to JS(R), JS(M), JS(B), JS(P)

  1. PPS to DII(UCN), DII(BNH)

  1. Dir(AK),DIR(AB),DIR(NC)