Compliance Schedule - April
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 | | EPF Act |
PF trustee | Sec. 418 | Companies Act |
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15th April | PF commissioner | Declaration for employee joining during the previous month (Form No. 5) | | 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 | | 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) | | 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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