Rates for tax Deduction at Source [For Assessment year 2024-25]

Particulars TDS Rates (in %)

1. In the case of a person other than a company

 

1.1 where the person is resident in India-

 

Section 192: Payment of salary

Normal Slab Rate

Section 192A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee. 10

Section 193: Interest on securities

 

a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;

10

b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;

10

c) any security of the Central or State Government;

[i.e. 8% Savings (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018]

10

d) interest on any other security

10

Section 194: Income by way of dividend

10

Section 194A: Income by way of interest other than "Interest on securities"

10

Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort, or from gambling or betting of any form or nature whatsoever.

30

Section 194BA: Income by way of winnings from any online game 30

Section 194BB: Income by way of winnings from horse races

30

Section 194C: Payment to contractor/sub-contractor

a) HUF/Individuals

1

b) Others

2

Section 194D: Insurance commission

5

Section 194DA: Payment in respect of life insurance policy

w.e.f. 1/9/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out

5

Section 194EE: Payment in respect of deposit under National Savings scheme

10

Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India

20

Section 194G: Commission, etc., on sale of lottery tickets

5

Section 194H: Commission or brokerage

5

Section 194-I: Rent

a) Plant & Machinery

2

b) Land or building or furniture or fitting

10

Section 194-IA: Payment on transfer of certain immovable property other than agricultural land

1

Section 194-IB: Payment of rent by individual or HUF not liable to tax audit

5

Section 194-IC: Payment of monetary consideration under Joint Development Agreements

10

Section 194J: Fees for professional or technical services:

i)  sum paid or payable towards fees for technical services

ii)  sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films;

iii)  Any other sum

Note: With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center.

2

2

10

Section 194K: Income in respect of units payable to resident person

10

Section 194LA: Payment of compensation on acquisition of certain immovable property

10

Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders.

10
Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] 10
Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section 115TCA) 25 in case of Individual or HUF

30 in case of other person

Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.

Tax shall be deducted under Section 194M with effect from 1/09/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh.

5

Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office:

i) in excess of Rs. 1 crore#

ii) in excess of Rs. 20 lakhs*

* for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of:

a) 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs during the previous year; or

b) 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year.

# The threshold limit of Rs. 1 crore is increased to Rs. 3 croresif the withdrawal of cash is made by co-operative society.


2

2/5

Section 194-O: Payment or credit of amount by the e-commerce operator to e-commerce participant

1

Section 194P: Deduction of tax by specified bank in case of senior citizen having age of 75 or more

Tax on total income as per rate in force

Section 194Q: Payment for purchase of goods of the aggregate value exceeding Rs. 50 lakhs

Note: TDS is deductible on sum exceeding Rs. 50 lakhs

0.1

Section 194R: Deduction of tax in case any benefit or perquisite is provided and aggregate value of such benefit/perquisite exceeds Rs. 20,000

Note: Benefit or perquisite should be arising from business or the exercise of a profession by such resident.

10

Section 194S: Payment on transfer of Virtual Digital Asset

Note: No tax shall be deducted under this provision in the following circumstance:

• If the consideration is payable by any person (other than a specified person) and its aggregate value does not exceed Rs. 10,000 during the financial year.

• if the consideration is payable by a specified person and its aggregate value does not exceed Rs. 50,000 during the financial year.

Specified person means:

(a) An individual or a HUF, whose total sales, gross receipts or turnover does not exceed Rs. 1 crore in case of business or Rs. 50 lakhs in case of a profession, during the financial year immediately preceding the financial year in which virtual digital asset is transferred;

(b) An individual or a HUF who does not have any income under the head profits and gains of business or profession.

1

Any Other Income

10

1.2 where the person is not resident in India*-

 

Section 192: Payment of Salary

Normal Slab Rate

Section 192A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee. 10

Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort or from gambling or betting of any form or nature whatsoever.

30

Section 194BA: Income by way of winnings from any online game 30

Section 194BB: Income by way of winnings from horse races

30

Section 194E: Payment to non-resident sportsmen/sports association

20

Section 194EE: Payment in respect of deposits under National Savings Scheme

10

Section 194F:Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India

20

Section 194G: Commission, etc., on sale of lottery tickets

5

Section 194LB: Payment of interest on infrastructure debt fund

5

Sec. 194LBA(2): Payment of the nature referred to in Section 10(23FC)(a)

5

Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(b) 10
Section 194LBA(3): Payment of the nature referred to in section 10(23FCA) by business trust to unit holders 30
Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]. 30
Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) 30

Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)

5 or 4* or 9**

* In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC

** Where money borrowed from a source outside India by issuing a long-term bond or rupee-denominated bond on or after 01-04-2023, which is listed only on a recognised stock exchange located in an IFSC

Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor

5

Section 195: Payment of any other sum to a Non-resident

 

a) Income in respect of investment made by a Non-resident Indian Citizen

20

b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen

10

c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112

10

d) Income by way of long-term capital gains as referred to in Section 112A

10

e) Income by way of short-term capital gains referred to in Section 111A

15

f) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33), 10(36) and 112A

20

g) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)

20

h) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India

20 

i) Income by way of royalty [not being royalty of the nature referred to point h) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy

20

j) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy

20

k) Any other income

30

Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund

10

Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)

10

Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)

Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%.

20

2. In the case of a company-

 

2.1 where the company is a domestic company-

 

Section 193: Interest on securities

 

a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;

10

b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;

10

c) any security of the Central or State Government;

[i.e. 8% Saving (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018]

10

d) interest on any other security

10

Section 194: Dividend

10

Section 194A: Income by way of interest other than "Interest on securities"

10

Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort or from gambling or betting of any form or nature whatsoever.

30

Section 194BA: Income by way of winnings from any online game 30

Section 194BB: Income by way of winnings from horse races

30

Section 194C: Payment to contractor/sub-contractor

a) HUF/Individuals

1

b) Others

2

Section 194D: Insurance commission

10

Section 194DA: Payment in respect of life insurance policy

w.e.f. 1/9/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out

5

Section 194EE: Payment in respect of deposit under National Savings scheme

10

Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India

20

Section 194G: Commission, etc., on sale of lottery tickets

5

Section 194H: Commission or brokerage

5

Section 194-I: Rent

a) Plant & Machinery

2

b) Land or building or furniture or fitting

10

Section 194-IA:Payment on transfer of certain immovable property other than agricultural land

1

Section 194-IC:Payment of monetary consideration under Joint Development Agreements 10

Section 194J: Fees for professional or technical services:

iv)   sum paid or payable towards fees for technical services

v)   sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films;

vi)   Any other sum

Note: With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center.

2

2

10

Section 194K : Income in respect of units payable to resident person

10

Section 194LA: Payment of compensation on acquisition of certain immovable property

10
Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders. 10
Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] . 10
Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) 10

Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J.

Tax shall be deducted under Section 194M with effect from 1/09/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh.

5%

Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office:

iii)   in excess of Rs. 1 crore

iv)   in excess of Rs. 20 lakhs*

* for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of:

a)   2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs but not exceeding Rs. 1 crore during the previous year; or

b)   5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year.

2

2/5

Section 194-O: Payment or credit of amount by the e-commerce operator to e-commerce participant

1

Section 194P: Deduction of tax by specified bank in case of senior citizen having age of 75 or more

Tax on total income as per rate in force

Section 194Q: Payment to resident for purchase of goods of the aggregate value exceeding Rs. 50 lakhs

Note: TDS is deductible on sum exceeding Rs. 50 lakhs

0.1

Section 194R: Deduction of tax in case any benefit or perquisite is provided and aggregate value of such benefit/perquisite exceeds Rs. 20,000

Note: Benefit or perquisite should be arising from business or the exercise of a profession by such resident.

10

Section 194S: Payment on transfer of Virtual Digital Asset

Note: No tax shall be deducted under this provision in the following circumstance:

• If the consideration is payable by any person (other than a specified person) and its aggregate value does not exceed Rs. 10,000 during the financial year.

• if the consideration is payable by a specified person and its aggregate value does not exceed Rs. 50,000 during the financial year.

Specified person means:

(a) An individual or a HUF, whose total sales, gross receipts or turnover does not exceed Rs. 1 crore in case of business or Rs. 50 lakhs in case of a profession, during the financial year immediately preceding the financial year in which virtual digital asset is transferred;

(b) An individual or a HUF who does not have any income under the head profits and gains of business or profession.

1

Any Other Income

10

2.2 where the company is not a domestic company*-

 

Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort or from gambling or betting of any form or nature whatsoever.

30

Section 194BA: Income by way of winnings from any online game 30

Section 194BB: Income by way of winnings from horse races

30

Section 194E: Payment to non-resident sports association

20

Section 194G: Commission, etc., on sale of lottery tickets

5

Section 194LB: Payment of interest on infrastructure debt fund

5

Section 194LBA(2): - Payment of the nature referred to in Section 10(23FC)(a)

5

Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(b) 10
Section 194LBA(3): Business trust shall deduct tax while distributing any income received from renting or leasing or letting out any real estate asset owned directly by it to its unit holders. 40
Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]. 40
Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) 40

Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)

5 or 4* or 9**

* In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC

** Where money borrowed from a source outside India by issuing a long-term bond or rupee-denominated bond on or after 01-04-2023, which is listed only on a recognised stock exchange located in an IFSC; 

Section 194LD:Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor

5

Section 195: Payment of any other sum

 

a) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of Section 112

10

b) Income by way of long-term capital gains as referred to in Section 112A

10

c) Income by way of short-term capital gains referred to in Section 111A

15

d) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(36) and 112A

20

e) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)

20

f) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976 where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India

20

g) Income by way of royalty [not being royalty of the nature referred to in point f) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—

 

A. where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976

50

B. where the agreement is made after the 31st day of March, 1976

20

h) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—

 

A. where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976

50

B. where the agreement is made after the 31st day of March, 1976

20

i) Any other income

40

Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund

10

Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)

10

Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)

Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%.

20

* The rate of TDS shall be increased by applicable surcharge and Health & Education cess.

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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Oct 24 Filing of Tax Audit Report where due date of ITR is 31 Oct.
07 Oct 24 Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.
07 Oct 24 Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.
07 Oct 24 Filing of other Audit Reports , where due date of ITR is 31 Oct.
07 Oct 24 Return of External Commercial Borrowings for September.
07 Oct 24 CA firms to Submit online Multi purpose Empanelment form (MEF) for FY 24-25.
07 Oct 24 "Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
10 Oct 24 Monthly Return by Tax Deductors for September.
10 Oct 24 Monthly Return by e-commerce operators for September.
11 Oct 24 Monthly Return of Outward Supplies for September.
13 Oct 24 Quarterly Return of Outward Supplies for Jul-Sep (QRMP)
13 Oct 24 Monthly Return by Non-resident taxable person for September.
13 Oct 24 Monthly Return of Input Service Distributor for September.
14 Oct 24 Optional Invoice Management System (IMS) introduced to allow taxpayers to accept, reject, or to keep the invoices pending for the purpose of availment of ITC.
14 Oct 24 Notice for the appointment of Auditor if AGM date was 30 Sep (within 15 days of AGM)
15 Oct 24 Payment of ESI for September
15 Oct 24 E-Payment of PF for September.
15 Oct 24 TCS Statement for Sep Quarter.
15 Oct 24 Details of Deposit of TDS/TCS of September by book entry by an office of the Government.
15 Oct 24 Statement by Banks etc. in respect of foreign remittances in Sep Quarter.
15 Oct 24 E-filing of form 15G/H for Sep Quarter.
15 Oct 24 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August.
15 Oct 24 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in August.
15 Oct 24 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in August.
15 Oct 24 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in August.
18 Oct 24 Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme.
20 Oct 24 Monthly Return by persons outside India providing online information and data base access or retrieval services, for September.
20 Oct 24 To add/amend particulars (other than GSTIN) in GSTR-1 of Sep. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. For quarterly filers, it can be filed till 22/24 Oct.
20 Oct 24 Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).
22 Oct 24 Summary Return of Jul-Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24 Oct 24 Summary Return of Jul-Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
25 Oct 24 Half yearly Details of goods/capital goods sent to & from job worker for Apr-Sep for turnover above 5 cr.
26 Oct 24 Filing of Cost Audit Report for 2023-24 by Company to whom cost audit is applicable. (within 30 days of submission by Cost Auditor report)
28 Oct 24 Return for September by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Oct 24 Filing of financial statements by Cos (Other than OPCs) for FY 2023-24 with the ROC. (30 days from AGM.)
29 Oct 24 Report on Annual General Meeting by Listed company when AGM held on 30 Sep. (within 30 days from completion of AGM).
29 Oct 24 Statement of Accounts and Solvency for 2023-24 to be filed by every LLP.
30 Oct 24 Half-yearly return by Nidhi Companies for April to September.
30 Oct 24 Issue of TCS certificate by All Collectors for September quarter.
30 Oct 24 Deposit of TDS u/s 194-IA on payment made for purchase of property in September.
30 Oct 24 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in Sep. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Oct 24 Deposit of TDS on certain payments made by individual/HUF u/s 194M for September.
30 Oct 24 Deposit of TDS on Virtual Digital Assets u/s 194S for September.
31 Oct 24 Specified Companies(receiving supplies from Micro & Small Enterprises whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Apr to Sep. Details of even those MSME vendors to be given, to whom payment was made whether within 45 days or later.
31 Oct 24 Avail QRMP for Oct-Dec onwards.
31 Oct 24 Taxpayers to declare opening balance for these new GST ledgers.
31 Oct 24 Report cumulative ITC reversal (ITC that has been reversed earlier and has not yet been reclaimed) as opening balance for Electronic Credit Reversal and Re-claimed Statement.
31 Oct 24 Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax)
31 Oct 24 Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).
31 Oct 24 Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAC(1), where due date of ITR is 31 Oct.
31 Oct 24 Online Application by resident co-operative society, for exercise of option u/s 115BAD(1) where due date of ITR is 31 Oct.
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