Compliance Schedule - April

 
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Due Date

Authority

Activities

Under Section no./ Rule no./ Regulation no. etc.

Under Act / Rules / Regulation etc.

7th April

Income tax Authorities

TDS from salary for the previous month

Rule 30 & Sec 192

IT Rules & Act

7th April

Income tax Authorities

TDS from payment to contractor

Rule 30 & Sec 194 C

IT Rules & Act

7th April

Income tax Authorities

TDS from payment for professional services

Rule 30 & Sec 194 J

IT Rules & Act

7th April

NSDL

Certificate of simultaneous transfer and demat of shares during previous quarter

Letter no. SG/MM/MIS/1368/2001 dated 28.03.1998

Depositories Act

7th April

NSDL /CDSL

Statement on substitution of names of depository during the quarter

Regulation 54(5)

SEBI (D&P) Regulation 1996

10th April

CDSL

Quarterly Certificate for simultaneous transfer and demat of shares during the previous month

Letter no. CDSL/BDO/RTA/55 dated 14.01.2003

Depositories Act

10th April

Excise authorities

Submission of CENVAT Return

Rule 9(7)

CENVAT Rules 2004

14th April

Income Tax Authorities

Quarterly TDS Return in Form No. 27

Sec 195 & Rule 37 A

IT Acts &Rules

15th April

PF authorities

Monthly payment of PF Dues

Para 38 of EPF Scheme, 1952

EPF Act

PF trustee

Sec. 418 

Companies Act

15th April

PF commissioner

Declaration for employee joining during the previous month (Form No. 5)

Para 36 of EPF Scheme, 1952

EPF Act

15th April

Stock Exchange

 Quarterly Shareholding pattern

Clause 35

Listing agreement

21st April

ESIC Authorities

ESI contribution for the previous month

Regulation 31

ESI Act & Regulation

25th April

Service tax authorities

Payment of service tax collected during the Previous by individual, proprietors and firms

Rule 6

Service Tax Rules

25th April

Service tax authorities

Payment of service tax collected during the Previous month by person other than individual, proprietors and firms

Rule 6

Service Tax Rules

25th April

PF commissioner

Monthly return of PF for previous month

Para 28 of EPF Scheme

EPF Act

30th April

Stock Exchanges

Payment of annual listing fees

 Clause 38

Listing agreement

30th April

Stock Exchanges

Holding more than 15% shares of the company

Regu 8 (3)

SEBI(SAST) Regulation

30th April

Stock Exchanges

Audit report of damat and physical shares.

SEBI circular no. D&CC/FITTC/CIR-16/2002 dated December 31, 2002

SEBI Circular

30th April

PF commissioner

Annual Contribution statement (Consolidated)

Para 38(3 of EPF Scheme 1952)

EPF Act

30th April

Service tax authorities

Half yearly return in Form ST-3 or ST-3A

Rule 7

Service Tax Rules

30th April

 

Investments to maintain liquid assets

Rule 3A

Companies Acceptance of Deposit Rules 

30th April

Compliance officer of the Company

Annual Disclosure of Shareholding from Directors, Designated employees & their dependants

Regulation 13(3)

SEBI (Prohibition and Insider Trading)  Reg 1996

within 5 days of receipt

Stock Exchanges

Disclosure to Stock Exchange

Regulation 13(6)

SEBI (Prohibiti- on and Insider Trading)  Reg 1996

30th April

Employee Concerned

Certificate of TDS from salary

Sec 203 & Rule 31

IT Act & Rules

30th April

Employee Concerned

Form No. 12BA concerning perquisites break up of employees receiving remuneration exceeding Rs. 1,50,000 P.A.

Sec 192 & Rule 26A

IT Act & Rules

Immediately on demat/remat

Stock Exchanges

Certificate on demat/remat of shares

Regulation 54(5)

SEBI (D&P) Regulation 1996

7 days in advance

Stock Exchanges

Intimation for holding of Board Meeting for taking on records the unaudited quarterly results

Clause 41

Listing agreement

Immediately on informing the SE

One national newspaper & one regional newspaper

Issue of press release about Board Meeting

Clause 41

Listing agreement

Within 15 min of BM

Stock Exchanges

Announcement of Quarterly Results with review by auditors

Clause 41

Listing agreement

Within 48 hours of BM

One English newspaper & one regional newspaper

Publish Quarterly Results

Clause 41

Listing agreement

Promptly on publishing quarterly results in newspaper

Stock Exchange

Submission of Quarterly results (3 copies) signed by M.D. and newspaper cutting of Quarterly results

Clause 41

Listing agreement

Within 24 hrs of receipt of certificate

Stock Exchanges

Submission of Compliance Certificate from Practicing C.S.

Clause 47(c) 

Listing agreement

Within time specified by Sebi

SEBI EDIFAR website

Submission of Corp Geov. report, Shareholding Pattern & Quart, Results

Clause 51

Listing agreement

Within 15 days of Application

Applicant, nominee or legal heir

Notice for payment of gratuity/Notice for inadmissible claim ( Form L/Form M)

Rule 8

Payment of Gratuity (Cen- tral) Rules 1972

In reasonable time

Controlling Authority

Detail of mode of payment of gratuity

Rule 9

Payment of Gratuity (Cen- tral) Rules 1972

Within 42 Days of ceasing of Contr. Period

ESIC Authorities

Form 6

Regulation 26

ESI Act & Regulation

Within 10 Days of rec. papers

ESIC Authorities

Form 3 and 1-A

Regulation 14 and 15-A

ESI Act & Regulation

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