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IMPORTANT DATES : > Deposit of TDS on certain payments made by individual/HUF u/s 194M for March. : 30/04/2025      > Half-yearly return by Nidhi Companies from Oct to Mar. : 30/04/2025      > Taxpayers with Turnover upto Rs 5 Crores in 2024-25 can opt in or opt out of QRMP Scheme from April-June quarter. Those already availing the scheme not required to reapply. : 30/04/2025      > Deposit of TDS on Virtual Digital Assets u/s 194S for March. : 30/04/2025      > Payment of TDS deducted in March (both Salary & non-salary) : 30/04/2025      > Details of Deposit of TDS/TCS of March by book entry by an office of the Government. : 30/04/2025      > Deposit of TDS u/s 194-IA on payment made for purchase of property in March. : 30/04/2025      > 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 23-24. (In case of termination of lease during the year, TDS is to be deposited within 30 days of the next month). : 30/04/2025      > Uploading declarations received in Form 15G/15H for Mar quarter. : 30/04/2025      > e-filing of declarations containing particulars of Form 60 received during October - March. : 30/04/2025      > Half yearly Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds from Oct -Mar. : 30/04/2025      > Disclosure of dues of more than 45 days to MSME Suppliers by companies from Oct to Mar. : 30/04/2025      > Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account (For Cos to whom CSR is applicable) : 30/04/2025      > Annual Return of Dormant Company for FY 2024-25. : 30/04/2025      > File declarations under the Direct Tax Vivad se Vishwas Scheme, 2024. : 30/04/2025     
 
     
   
 

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D S M R & Co chartered accountancy firm rendering comprehensive professional services which include audit, management consultancy, tax consultancy, accounting services, manpower management, secretarial services etc.
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Our dedicated team comprises of competent people with extensive knowledge and experience. Our professionalism and expertise helps us to service our clients to their satisfaction. Some of the key members of our firm are:
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Event Calender
<2025 April>
MTWTFSS
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Event Date : 01/04/2025

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ActApplicable formObligations
Income Tax-New thresholds applicable for TDS/TCS like 50,000 pa for 194J, 20000 pa for 194H etc. Threshold for 194I, rent is now 50,000 pm.
Income Tax-" TDS @ 10% applicable u/s 194T on salary, remuneration, commission, bonus and interest to any account (including capital account) of partner of a firm for aggregate amounts more than Rs 20,000 in financial year. Apply for TAN of firm if not already available."
Income Tax-"Limits Increased for Partner Remuneration from FY 25-26. For the first Rs. 6,00,000 of book profit (or in case of a loss), the remuneration will be the higher of Rs. 3,00,000 or 90% of the book profit. For any remaining book profit, the remuneration will be 60% of the book profit. Make necessary changes in partnership deeds. "
Goods and Services Tax-Calculation of Aggregate Turnover of F.Y. 24-25 for various compliances related to F.Y. 25-26 like for QRMP scheme, Composition scheme, E-invoice applicability etc.
Goods and Services Tax-Registration as Input Service Distributor (ISD) is mandatory where taxable person has branches in different states and receives common input tax credit.
Goods and Services Tax-E-invoice becomes mandatory for taxpayers whose Aggregate Turnover in FY 24-25 exceeded Rs. 5 cr, for the first time.
Goods and Services Tax-Taxpayers with turnover of 10 cr and above cannot report e-Invoices (Invoices/Credit Notes/Debit Notes) older than 30 days.
Goods and Services Tax-Multi factor authentication becomes mandatory for ALL taxpayers.
MSMED, 2006-"New Investment & Turnover limits applicable for MSMEs. Micro-enterprises : Investment upto 2.50 cr (1 cr) & turnover upto 10 cr (5 cr). Small enterprises : Investment upto 25 cr (10 cr) & turnover upto 100 cr (50 cr). Medium enterprises : Investment upto 125 cr (50 cr) & turnover upto 500 cr (250 cr). "
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78910
Event Date : 10/04/2025

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ActApplicable formObligations
Goods and Services TaxGSTR-7Monthly Return by Tax Deductors for March.
Goods and Services TaxGSTR-8Monthly Return by e-commerce operators for March.
11
Event Date : 11/04/2025

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ActApplicable formObligations
Goods and Services TaxGSTR-1Monthly Return of Outward Supplies for March.
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Event Date : 18/04/2025

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ActApplicable formObligations
Goods and Services TaxCMP-08Payment of GST by Composition taxpayers for January-March .
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Event Date : 30/04/2025

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ActApplicable formObligations
Income TaxForm 26QEDeposit of TDS on Virtual Digital Assets u/s 194S for March.
Income TaxChallan No. ITNS-281Payment of TDS deducted in March (both Salary & non-salary)
Income TaxForm 24GDetails of Deposit of TDS/TCS of March by book entry by an office of the Government.
Income TaxForm 26QBDeposit of TDS u/s 194-IA on payment made for purchase of property in March.
Income TaxForm 26QCDeposit 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 23-24. (In case of termination of lease during the year, TDS is to be deposited within 30 days of the next month).
Income TaxOnline formUploading declarations received in Form 15G/15H for Mar quarter.
Income TaxForm 61e-filing of declarations containing particulars of Form 60 received during October - March.
Income TaxForm 61-AHalf yearly Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds from Oct -Mar.
Companies ActMSME Form IDisclosure of dues of more than 45 days to MSME Suppliers by companies from Oct to Mar.
Companies Act-Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account (For Cos to whom CSR is applicable)
Companies ActMSC-3Annual Return of Dormant Company for FY 2024-25.
Income TaxForm 1File declarations under the Direct Tax Vivad se Vishwas Scheme, 2024.
Income TaxForm 26QDDeposit of TDS on certain payments made by individual/HUF u/s 194M for March.
Companies ActNDH-3Half-yearly return by Nidhi Companies from Oct to Mar.
Goods and Services Tax-Taxpayers with Turnover upto Rs 5 Crores in 2024-25 can opt in or opt out of QRMP Scheme from April-June quarter. Those already availing the scheme not required to reapply.
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