26 April 2011
Liability to file return and payment of tax for employer
Tax Liability Periodicity Months of salary to be covered Due Date Less than Rs. 5,000 in previous year Annual March of the previous year and April to February of the current year 31st March Rs. 5,000/- or more but less than Rs. 20,000 in previous year or in case of first year of business Quarterly April to June, March to May, 30th June July to September, June to August, 30th September Oct. to December. Sept. to November 31st December January to March Dec. to February 31st March Rs. 20,000 or more in previous year Monthly eg. For April Salary of previous month eg. March End of the month for example 30th April.